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title 26
INTERNAL REVENUE CODE
subtitle D
Miscellaneous Excise Taxes
chapter 32
MANUFACTURERS EXCISE TAXES
subchapter A
Automotive and Related Items
part III
PETROLEUM PRODUCTS
subpart B
Special Provisions Applicable to Fuels Tax
Subpart B. Special Provisions Applicable to Fuels Tax
§ 4101
- Registration and bond
§ 4102
- Inspection of records by local officers
§ 4103
- Certain additional persons liable for tax where willful failure to pay
§ 4104
- Information reporting for persons claiming certain tax benefits
§ 4105
- Two-party exchanges