26 USC Subtitle D, CHAPTER 32, Subchapter A, PART III, Subpart C: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 32-MANUFACTURERS EXCISE TAXESSubchapter A-Automotive and Related ItemsPART III-PETROLEUM PRODUCTSSubpart C-Special Provisions Applicable to Petroleum Products

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Subpart C-Special Provisions Applicable to Petroleum Products

Sec.

4101.

Registration and bond.

4102.

Inspection of records by local officers.

4103.

Certain additional persons liable for tax where willful failure to pay.

Amendments

1990- Pub. L. 101–508, title XI, §11212(e)(3), Nov. 5, 1990, 104 Stat. 1388–432 , added item 4103.

1986- Pub. L. 99–514, title XVII, §1703(b)(2), Oct. 22, 1986, 100 Stat. 2776 , substituted "Registration and bond" for "Registration" in item 4101.

1976- Pub. L. 94–455, title XII, §1202(c)(2), Oct. 4, 1976, 90 Stat. 1686 , substituted "Inspection of records by local officers" for "Inspection of records, returns, etc., by local officers" in item 4102.

1965- Pub. L. 89–44, title VIII, §802(b)(5), June 21, 1965, 79 Stat. 159 , struck out "and bond" after "Registration" in item 4101.