Internal Revenue Code:Sec. 4084. Cross references
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Contents |
Location in Internal Revenue Code
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 A - Motor and aviation fuels
Statute
Sec. 4084. Cross references
(1) For provisions to relieve farmers from excise tax in the
case of gasoline used on the farm for farming purposes, see
section 6420.
(2) For provisions to relieve purchasers of gasoline from
excise tax in the case of gasoline used for certain nonhighway
purposes, used by local transit systems, or sold for certain
exempt purposes, see section 6421.
(3) For provisions to relieve purchasers from excise tax in
the case of taxable fuel not used for taxable purposes, see
section 6427.
Sources
(Added Pub. L. 103-66, title XIII, Sec. 13242(a), Aug. 10, 1993,
107 Stat. 518.)
Miscellaneous
PRIOR PROVISIONS
A prior section 4084, added Apr. 2, 1956, ch. 160, Sec. 4(a)(1),
70 Stat. 90; amended June 29, 1956, ch. 462, title II, Sec.
208(e)(1), 70 Stat. 396, contained cross references, prior to the
general amendment of this subpart by Pub. L. 99-514, Sec. 1703(a).
EFFECTIVE DATE
Section effective Jan. 1, 1994, see section 13242(e) of Pub. L.
103-66, set out as an Effective Date of 1993 Amendment note under
section 4041 of this title.
