26 U.S.C., Title 26, Subtitle D, Chapter 32, Subchapter A, Part III | uscode.io

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U.S. Code Title 26
Subtitle D
Chapter 32
Subchapter A
Part III

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

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