26 USC Subtitle D, CHAPTER 31, Subchapter B: Front Matter
Result 1 of 1
   
 
<< Previous   TITLE 26 / Subtitle D / CHAPTER 31 / Subchapter B / Front Matter   Next >>
 

*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC Subtitle D, CHAPTER 31, Subchapter B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 31-RETAIL EXCISE TAXESSubchapter B-Special Fuels
Jump To: Prior ProvisionsAmendments

Subchapter B-Special Fuels

Sec.
4041.
Imposition of tax.
4042.
Tax on fuel used in commercial transportation on inland waterways.
4043.
Surtax on fuel used in aircraft part of a fractional ownership program.

        

Prior Provisions

A prior subchapter B of chapter 31 was redesignated subchapter C by Pub. L. 101–508, title XI, §11221(a), Nov. 5, 1990, 104 Stat. 1388–438 .

Amendments

2012- Pub. L. 112–95, title XI, §1103(a)(4), Feb. 14, 2012, 126 Stat. 151 , added item 4043.

1990- Pub. L. 101–508, title XI, §11221(a), Nov. 5, 1990, 104 Stat. 1388–438 , redesignated this subchapter, formerly subchapter A, as subchapter B. Former subchapter B redesignated C.

1978- Pub. L. 95–502, title II, §202(c), Oct. 21, 1978, 92 Stat. 1697 , added item 4042.

1976- Pub. L. 94–455, title XIX, §1904(a)(1)(A), Oct. 4, 1976, 90 Stat. 1810 , added item 4041.