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U.S. Code Title 26
Subtitle D
Chapter 32
Subchapter A
Night Mode
Subchapter A: Automotive and Related Items
Part I: GAS GUZZLERS
[Section 4061 to 4063: Repealed. Pub. L. 98–369, div. A, title VII, § 735(a)(1), July 18, 1984, 98 Stat. 980]
Section 4064: Gas guzzler tax
Part II: TIRES
Section 4071: Imposition of tax
Section 4072: Definitions
Section 4073: Exemptions
Part III: PETROLEUM PRODUCTS
Subpart A: Motor and Aviation Fuels
Section 4081: Imposition of tax
Section 4082: Exemptions for diesel fuel and kerosene
Section 4083: Definitions; special rule; administrative authority
Section 4084: Cross references
Subpart B: Special Provisions Applicable to Fuels Tax
Section 4101: Registration and bond
Section 4102: Inspection of records by local officers
Section 4103: Certain additional persons liable for tax where willful failure to pay
Section 4104: Information reporting for persons claiming certain tax benefits
Section 4105: Two-party exchanges