26 USC Subtitle D, CHAPTER 31, Subchapter B: Front Matter

26 USC Subtitle D, CHAPTER 31, Subchapter B: Front Matter

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: MiscellaneousPrior 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.

Editorial Notes

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.