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