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26 U.S.C. § 7610 — Fees and costs for witnesses
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** The Secretary shall by regulations establish the rates and conditions under which payment may be made of—
(1) fees and mileage to persons who are summoned to appear before the Secretary, and
(2) reimbursement for such costs that are reasonably necessary which have been directly incurred in searching for, reproducing, or transporting books, papers, records, or other data required to be produced by summons.
**(b) Exceptions** No payment may be made under paragraph (2) of subsection (a) if—
(1) the person with respect to whose liability the summons is issued has a proprietary interest in the books, papers, records or other data required to be produced, or
(2) the person summoned is the person with respect to whose liability the summons is issued or an officer, employee, agent, accountant, or attorney of such person who, at the time the summons is served, is acting as such.
**(c) Summons to which section applies** This section applies with respect to any summons authorized under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602.
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Stable record: federal_law:legal_authorities:record_usc_80fa3b5e46d236e2b7f55f3d
Source file: Laws/federal/codes/united-states-code/title-26/section-7610-fees-and-costs-for-witnesses--701fa3038e.md
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Passage SHA-256: 01922aaf1103cce4cf42e8d5a019ffc1a2177110a81ea0e510583a9b98821305
Source location: Title 26, Chapter 78, § 7610; chapter-078-discovery-of-liability-and-enforcement-of-title.md
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**(a) In general** The Secretary shall by regulations establish the rates and conditions under which payment may be made of—
(1) fees and mileage to persons who are summoned to appear before the Secretary, and
(2) reimbursement for such costs that are reasonably necessary which have been directly incurred in searching for, reproducing, or transporting books, papers, records, or other data required to be produced by summons.
**(b) Exceptions** No payment may be made under paragraph (2) of subsection (a) if—
(1) the person with respect to whose liability the summons is issued has a proprietary interest in the books, papers, records or other data required to be produced, or
(2) the person summoned is the person with respect to whose liability the summons is issued or an officer, employee, agent, accountant, or attorney of such person who, at the time the summons is served, is acting as such.
**(c) Summons to which section applies** This section applies with respect to any summons authorized under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** The tax imposed by section 4081 shall not apply to diesel fuel and kerosene—
(1) which the Secretary determines is destined for a nontaxable use,
(2) which is indelibly dyed by mechanical injection in accordance with regulations which the Secretary shall prescribe, and
(3) which meets such marking requirements (if any) as may be prescribed by the Secretary in regulations.
Such regulations shall allow an individual choice of dye color approved by the Secretary or chosen from any list of approved dye colors that the Secretary may publish.
**(b) Nontaxable use** For purposes of this section, the term “nontaxable use” means—
(1) any use which is exempt from the tax imposed by section 4041(a)(1) other than by reason of a prior imposition of tax,
(2) any use in a train, and
(3) any use described in section 4041(a)(1)(C)(iii)(II).
The term “nontaxable use” does not include the use of kerosene in an aircraft and such term shall not include any use described in section 6421(e)(2)(C).
**(c) Exception to dyeing requirements** Paragraph (2) of subsection (a) shall not apply with respect to any diesel fuel and kerosene—
(1) removed, entered, or sold in a State for ultimate sale or use in an area of such State during the period such area is exempted from the fuel dyeing requirements under subsection (i) of section 211 of the Clean Air Act (as in effect on the date of the enactment of this subsection) by the Administrator of the Environmental Protection Agency under paragraph (4) of such subsection (i) (as so in effect), and
(2) the use of which is certified pursuant to regulations issued by the Secretary.
**(d) Additional exceptions to dyeing requirements for kerosene**
(1) **Use for non-fuel feedstock purposes** — Subsection (a)(2) shall not apply to k
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4082
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Tax imposed**
(1) **Tax on removal, entry, or sale**
(A) *In general* — There is hereby imposed a tax at the rate specified in paragraph (2) on—
(i) the removal of a taxable fuel from any refinery,
(ii) the removal of a taxable fuel from any terminal,
(iii) the entry into the United States of any taxable fuel for consumption, use, or warehousing, and
(iv) the sale of a taxable fuel to any person who is not registered under section 4101 unless there was a prior taxable removal or entry of such fuel under clause (i), (ii), or (iii).
(B) *Exemption for bulk transfers to registered terminals or refineries*
(i) *In general* — The tax imposed by this paragraph shall not apply to any removal or entry of a taxable fuel transferred in bulk by pipeline or vessel to a terminal or refinery if the person removing or entering the taxable fuel, the operator of such pipeline or vessel (except as provided in clause (ii)), and the operator of such terminal or refinery are registered under section 4101.
(ii) *Nonapplication of registration to vessel operators entering by deep-draft vessel* — For purposes of clause (i), a vessel operator is not required to be registered with respect to the entry of a taxable fuel transferred in bulk by a vessel described in section 4042(c)(1).
(2) **Rates of tax**
(A) *In general* — The rate of the tax imposed by this section is—
(i) in the case of gasoline other than aviation gasoline, 18.3 cents per gallon,
(ii) in the case of aviation gasoline, 19.3 cents per gallon, and
(iii) in the case of diesel fuel or kerosene, 24.3 cents per gallon.
(B) *Leaking Underground Storage Tank Trust Fund tax* — The rates of tax specified in subparagraph (A) shall each be increased by 0.1 cent per gallon. Th
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4081
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** There shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the sum of the amounts payable to the taxpayer—
(1) under section 6420 (determined without regard to section 6420(g)),
(2) under section 6421 (determined without regard to section 6421(i)), and
(3) under section 6427 (determined without regard to section 6427(k)).
**(b) Exception** Credit shall not be allowed under subsection (a) for any amount payable under section 6421 or 6427, if a claim for such amount is timely filed and, under section 6421(i) or 6427(k), is payable under such section.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 34
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Nontaxable uses** Except as provided in subsection (k), if tax has been imposed under paragraph (2) or (3) of section 4041(a) or section 4041(c) on the sale of any fuel and the purchaser uses such fuel other than for the use for which sold, or resells such fuel, the Secretary shall pay (without interest) to him an amount equal to—
(1) the amount of tax imposed on the sale of the fuel to him, reduced by
(2) if he uses the fuel, the amount of tax which would have been imposed under section 4041 on such use if no tax under section 4041 had been imposed on the sale of the fuel.
**(b) Intercity, local, or school buses**
(1) **Allowance** — Except as otherwise provided in this subsection and subsection (k), if any fuel other than gasoline (as defined in section 4083(a)) on the sale of which tax was imposed by section 4041(a) or 4081 is used in an automobile bus while engaged in—
(A) furnishing (for compensation) passenger land transportation available to the general public, or
(B) the transportation of students and employees of schools (as defined in the last sentence of section 4221(d)(7)(C)),
the Secretary shall pay (without interest) to the ultimate purchaser of such fuel an amount equal to the product of the number of gallons of such fuel so used multiplied by the rate at which tax was imposed on such fuel by section 4041(a) or 4081, as the case may be.
(2) **Reduction in refund in certain cases**
(A) *In general* — Except as provided in subparagraphs (B) and (C), the rate of tax taken into account under paragraph (1) shall be 7.4 cents per gallon less than the aggregate rate at which tax was imposed on such fuel by section 4041(a) or 4081, as the case may be.
(B) *Exception for school bus transportation* — Subparagraph (A) shall not apply to fuel
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6427
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Notice**
(1) **In general** — If any summons to which this section applies requires the giving of testimony on or relating to, the production of any portion of records made or kept on or relating to, or the production of any computer software source code (as defined in 7612(d)(2)) with respect to, any person (other than the person summoned) who is identified in the summons, then notice of the summons shall be given to any person so identified within 3 days of the day on which such service is made, but no later than the 23rd day before the day fixed in the summons as the day upon which such records are to be examined. Such notice shall be accompanied by a copy of the summons which has been served and shall contain an explanation of the right under subsection (b)(2) to bring a proceeding to quash the summons.
(2) **Sufficiency of notice** — Such notice shall be sufficient if, on or before such third day, such notice is served in the manner provided in section 7603 (relating to service of summons) upon the person entitled to notice, or is mailed by certified or registered mail to the last known address of such person, or, in the absence of a last known address, is left with the person summoned. If such notice is mailed, it shall be sufficient if mailed to the last known address of the person entitled to notice or, in the case of notice to the Secretary under section 6903 of the existence of a fiduciary relationship, to the last known address of the fiduciary of such person, even if such person or fiduciary is then deceased, under a legal disability, or no longer in existence.
(3) **Nature of summons** — Any summons to which this subsection applies (and any summons in aid of collection described in subsection (c)(2)(D)) shall identify the taxpayer to whom the summo
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7609
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Federal law — U.S. Code and appendices · legal_authorities
Page 3987
TITLE 26—INTERNAL REVENUE CODE
§ 7611
EFFECTIVE DATE OF 1982 AMENDMENT
Pub. L. 97–248, title III, § 311(c)(2), Sept. 3, 1982, 96
Stat. 601, provided that: ‘‘The amendments made by
subsection (b) [amending this section] shall apply to
summonses served after December 31, 1982.’’
Pub. L. 97–248, title III, § 331(e), Sept. 3, 1982, 96 Stat.
621, provided that: ‘‘The amendments made by this sec-
tion [amending this section] shall apply to summonses
served after December 31, 1982.’’
Pub. L. 97–248, title III, § 332(b), Sept. 3, 1982, 96 Stat.
622, provided that: ‘‘The amendment made by sub-
section (a) [amending this section] shall apply to sum-
monses served after December 31, 1982.’’
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96–223 effective Jan. 1, 1979,
see section 232(h)(2) of Pub. L. 96–223, set out as a note
under section 6427 of this title.
EFFECTIVE DATE OF 1978 AMENDMENTS
Amendment by Pub. L. 95–600 effective Oct. 4, 1976,
see section 703(r) of Pub. L. 95–600, set out a note under
section 46 of this title.
Amendment by Pub. L. 95–599 effective Jan. 1, 1979,
see section 505(d) of Pub. L. 95–599, set out as a note
under section 6427 of this title.
EFFECTIVE DATE
Pub. L. 94–455, title XII, § 1205(c), Oct. 4, 1976, 90 Stat.
1703, as amended by Pub. L. 94–528, § 2(b), Oct. 17, 1976,
90 Stat. 2483, provided that: ‘‘The amendments made by
this section [enacting this section and section 7610 of
this title] shall apply with respect to any summons
issued after February 28, 1977.’’
§ 7610. Fees and costs for witnesses
(a) In general
The Secretary shall by regulations establish
the rates and conditions under which payment
may be made of—
(1) fees and mileage to persons who are sum-
moned to appear before the Secretary, and
(2)
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7610
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