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26 U.S.C. § 7103 — Cross references—Other provisions for bonds
Federal law — U.S. Code and appendices · legal_authorities
**(a) Extensions of time**
(1) For bond where time to pay tax or deficiency has been extended, see section 6165.
(2) For bond to stay collection of a jeopardy assessment, see section 6863.
(3) For bond to stay assessment and collection prior to review of a Tax Court decision, see section 7485.
(4) For a bond to stay collection of a penalty assessed under section 6672, see section 6672(b).
(5) For bond in case of an election to postpone payment of estate tax where the value of a reversionary or remainder interest is included in the gross estate, see section 6165.
**(b) Release of lien or seized property**
(1) For the release of the lien provided for in section 6325 by furnishing the Secretary a bond, see section 6325(a)(2).
(2) For bond to obtain release of perishable goods which have been seized under forfeiture proceeding, see section 7324(3).
(3) For bond to release perishable goods under levy, see section 6336.
(4) For bond executed by claimant of seized goods valued at $100,000 or less, see section 7325(3).
**(c) Miscellaneous**
(1) For bond as a condition precedent to the allowance of the credit for accrued foreign taxes, see section 905(c).
(2) For bonds relating to alcohol and tobacco taxes, see generally subtitle E.
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Source location: Title 26, Chapter 73, § 7103; chapter-073-bonds.md
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**(a) Extensions of time**
(1) For bond where time to pay tax or deficiency has been extended, see section 6165.
(2) For bond to stay collection of a jeopardy assessment, see section 6863.
(3) For bond to stay assessment and collection prior to review of a Tax Court decision, see section 7485.
(4) For a bond to stay collection of a penalty assessed under section 6672, see section 6672(b).
(5) For bond in case of an election to postpone payment of estate tax where the value of a reversionary or remainder interest is included in the gross estate, see section 6165.
**(b) Release of lien or seized property**
(1) For the release of the lien provided for in section 6325 by furnishing the Secretary a bond, see section 6325(a)(2).
(2) For bond to obtain release of perishable goods which have been seized under forfeiture proceeding, see section 7324(3).
(3) For bond to release perishable goods under levy, see section 6336.
(4) For bond executed by claimant of seized goods valued at $100,000 or less, see section 7325(3).
**(c) Miscellaneous**
(1) For bond as a condition precedent to the allowance of the credit for accrued foreign taxes, see section 905(c).
(2) For bonds relating to alcohol and tobacco taxes, see generally subtitle E.
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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) General rule** Any person required to collect, truthfully account for, and pay over any tax imposed by this title who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over. No penalty shall be imposed under section 6653 or part II of subchapter A of chapter 68 for any offense to which this section is applicable.
**(b) Preliminary notice requirement**
(1) **In general** — No penalty shall be imposed under subsection (a) unless the Secretary notifies the taxpayer in writing by mail to an address as determined under section 6212(b) or in person that the taxpayer shall be subject to an assessment of such penalty.
(2) **Timing of notice** — The mailing of the notice described in paragraph (1) (or, in the case of such a notice delivered in person, such delivery) shall precede any notice and demand of any penalty under subsection (a) by at least 60 days.
(3) **Statute of limitations** — If a notice described in paragraph (1) with respect to any penalty is mailed or delivered in person before the expiration of the period provided by section 6501 for the assessment of such penalty (determined without regard to this paragraph), the period provided by such section for the assessment of such penalty shall not expire before the later of—
(A) the date 90 days after the date on which such notice was mailed or delivered in person, or
(B) if there is a timely protest of the proposed assessment, the date 30 days after the Secretary makes a final administrative determination wit
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6672
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Authority for making**
(1) **In general** — If the Secretary finds that a taxpayer designs quickly to depart from the United States or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act (including in the case of a corporation distributing all or a part of its assets in liquidation or otherwise) tending to prejudice or to render wholly or partially ineffectual proceedings to collect the income tax for the current or the immediately preceding taxable year unless such proceeding be brought without delay, the Secretary shall immediately make a determination of tax for the current taxable year or for the preceding taxable year, or both, as the case may be, and notwithstanding any other provision of law, such tax shall become immediately due and payable. The Secretary shall immediately assess the amount of the tax so determined (together with all interest, additional amounts, and additions to the tax provided by law) for the current taxable year or such preceding taxable year, or both, as the case may be, and shall cause notice of such determination and assessment to be given the taxpayer, together with a demand for immediate payment of such tax.
(2) **Computation of tax** — In the case of a current taxable year, the Secretary shall determine the tax for the period beginning on the first day of such current taxable year and ending on the date of the determination under paragraph (1) as though such period were a taxable year of the taxpayer, and shall take into account any prior determination made under this subsection with respect to such current taxable year.
(3) **Treatment of amounts collected** — Any amounts collected as a result of any assessments under this subsection shall, to the extent thereof, be treated
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6851
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** For purposes of this subchapter—
(1) The term “import” means, with respect to any article, any bringing in or introduction of such article into any area (whether or not such bringing in or introduction constitutes an importation within the meaning of the tariff laws of the United States).
(2) The term “customs territory of the United States” has the meaning assigned to such term by general note 2 of the Harmonized Tariff Schedule of the United States.
**(b)** Each term defined in [section 802 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title21-section802&num=0&edition=prelim) shall have the same meaning for purposes of this subchapter as such term has for purposes of subchapter I.
Source: Supplied U.S. Code snapshot — release unconfirmed · 21 U.S.C. § 951
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Federal law — U.S. Code and appendices · legal_authorities
In all cases of seizure of any goods, wares, or merchandise as being subject to forfeiture under any provision of this title which, in the opinion of the Secretary, are of the appraised value of $100,000 or less, the Secretary shall, except in cases otherwise provided, proceed as follows:
(1) **List and appraisement** — The Secretary shall cause a list containing a particular description of the goods, wares, or merchandise seized to be prepared in duplicate, and an appraisement thereof to be made by three sworn appraisers, to be selected by the Secretary who shall be respectable and disinterested citizens of the United States residing within the internal revenue district wherein the seizure was made. Such list and appraisement shall be properly attested by the Secretary and such appraisers. Each appraiser shall be allowed for his services such compensation as the Secretary shall by regulations prescribe, to be paid in the manner similar to that provided for other necessary charges incurred in collecting internal revenue.
(2) **Notice of seizure** — If such goods are found by such appraisers to be of the value of $100,000 or less, the Secretary shall publish a notice for 3 weeks, in some newspaper of the district where the seizure was made, describing the articles and stating the time, place, and cause of their seizure, and requiring any person claiming them to appear and make such claim within 30 days from the date of the first publication of such notice.
(3) **Execution of bond by claimant** — Any person claiming the goods, wares, or merchandise so seized, within the time specified in the notice, may file with the Secretary a claim, stating his interest in the articles seized, and may execute a bond to the United States in the penal sum of $2,500, conditioned that,
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7325
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Federal law — U.S. Code and appendices · legal_authorities
Page 3845
TITLE 26—INTERNAL REVENUE CODE
§ 7103
1996—Par. (3). Pub. L. 104–188, § 1702(b)(4)(A), sub-
stituted ‘‘taxes on gasoline and diesel fuel’’ for ‘‘pro-
duction or importation of gasoline’’.
Pars. (4) to (6). Pub. L. 104–188, § 1702(b)(4)(B), redesig-
nated pars. (5) and (6) as (4) and (5), respectively, and
struck out former par. (4) which read as follows: ‘‘For
provisions relating to registration in relation to the
manufacture or production of lubricating oils, see sec-
tion 4101.’’
1976—Pub. L. 94–455 revised section generally, strik-
ing out cross reference to section 4804(d) relating to
registration in relation to manufacture of white phos-
phorus matches and substituted reference to section
5861 for reference to section 5854 in cross reference cov-
ering registration in connection with firearms.
1970—Subsecs. (a), (b). Pub. L. 91–513 struck out sub-
secs. (a) and (b) which related to narcotic drugs and
marihuana, respectively, and which had made reference
to sections 4722 and 4753, respectively.
1965—Subsec. (d). Pub. L. 89–44 struck out subsec. (d)
relating to manufacture of playing cards.
1958—Subsecs. (i), (j). Pub. L. 85–475, redesignated sub-
sec. (j) as (i) and struck out former subsec. (i) which re-
ferred to section 4273.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2005 AMENDMENT
Amendment by Pub. L. 109–59 effective July 1, 2008,
but inapplicable to taxes imposed for periods before
such date, see section 11125(c) of Pub. L. 109–59, set out
as a note under section 5002 of this title.
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104–188 effective, except as
otherwise expressly provided, as if included in the pro-
vision of the Revenue Reconciliation Act of 1990, Pub.
L. 101–508, title XI, to which such ame
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7103
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