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26 U.S.C. § 4084 — Cross references
Federal law — U.S. Code and appendices · legal_authorities
Page 2913
TITLE 26—INTERNAL REVENUE CODE
§ 4084
Pub. L. 108–357, title VIII, § 870(c), Oct. 22, 2004, 118
Stat. 1624, provided that: ‘‘The amendment made by
this section [amending this section and section 6427 of
this title] shall apply to fuel removed, sold, or used
after December 31, 2004.’’
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by Pub. L. 105–206 effective, except as
otherwise provided, as if included in the provisions of
the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which
such amendment relates, see section 6024 of Pub. L.
105–206, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by section 902(b)(3) of Pub. L. 105–34 ef-
fective Jan. 1, 1998, see section 902(c) of Pub. L. 105–34,
set out as a note under section 4041 of this title.
Amendment by section 1032(a), (e)(4) of Pub. L. 105–34
effective July 1, 1998, see section 1032(f)(1) of Pub. L.
105–34, as amended, set out as a note under section 4041
of this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103–66 effective Jan. 1, 1994,
see section 13242(e) of Pub. L. 103–66, set out as a note
under section 4041 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99–514 applicable to gasoline
removed (as defined in section 4082 of this title as
amended by section 1703 of Pub. L. 99–514) after Dec. 31,
1987, see section 1703(h) of Pub. L. 99–514 set out as a
note under section 4081 of this title.
§ 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 gaso-
line from excise tax in the case of gasoline used for
certain nonhighway purposes, used by local transit
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Page 2913
TITLE 26—INTERNAL REVENUE CODE
§ 4084
Pub. L. 108–357, title VIII, § 870(c), Oct. 22, 2004, 118
Stat. 1624, provided that: ‘‘The amendment made by
this section [amending this section and section 6427 of
this title] shall apply to fuel removed, sold, or used
after December 31, 2004.’’
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by Pub. L. 105–206 effective, except as
otherwise provided, as if included in the provisions of
the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which
such amendment relates, see section 6024 of Pub. L.
105–206, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by section 902(b)(3) of Pub. L. 105–34 ef-
fective Jan. 1, 1998, see section 902(c) of Pub. L. 105–34,
set out as a note under section 4041 of this title.
Amendment by section 1032(a), (e)(4) of Pub. L. 105–34
effective July 1, 1998, see section 1032(f)(1) of Pub. L.
105–34, as amended, set out as a note under section 4041
of this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103–66 effective Jan. 1, 1994,
see section 13242(e) of Pub. L. 103–66, set out as a note
under section 4041 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99–514 applicable to gasoline
removed (as defined in section 4082 of this title as
amended by section 1703 of Pub. L. 99–514) after Dec. 31,
1987, see section 1703(h) of Pub. L. 99–514 set out as a
note under section 4081 of this title.
§ 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 gaso-
line 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 ex-
cise tax in the case of taxable fuel not used for tax-
able purposes, see section 6427.
(Added Pub. L. 103–66, title XIII, § 13242(a), Aug.
10, 1993, 107 Stat. 518.)
Editorial Notes
PRIOR PROVISIONS
A prior section 4084, added Apr. 2, 1956, ch. 160,
§ 4(a)(1), 70 Stat. 90; amended June 29, 1956, ch. 462, title
II, § 208(e)(1), 70 Stat. 396, contained cross references,
prior to the general amendment of this subpart by Pub.
L. 99–514, § 1703(a).
A prior section 4091, added Pub. L. 100–203, title X,
§ 10502(a), Dec. 22, 1987, 101 Stat. 1330–438; amended Pub.
L. 100–203, title X, § 10502(g), Dec. 22, 1987, 101 Stat.
1330–446; Pub. L. 100–647, title II, § 2001(d)(6)(A)–(C), Nov.
10, 1988, 102 Stat. 3596; Pub. L. 101–508, title XI,
§§ 11211(b)(1), (2), (6)(A), (B), (c)(4), (e)(4), 11213(b)(1),
(2)(C), (D), (d)(2)(A), 11704(a)(38), Nov. 5, 1990, 104 Stat.
1388–424 to 1388–427, 1388–432, 1388–433, 1388–435, 1388–520;
Pub. L. Pub. L. 102–240, title VIII, § 8002(a)(4), Dec. 18,
1991, 105 Stat. 2203; Pub. L. 103–66, title XIII,
§§ 13241(b)(1), (2)(B)(i), (ii), 13242(a), Aug. 10, 1993, 107
Stat. 510, 518; Pub. L. 104–188, title I, § 1609(a)(1), Aug. 20,
1996, 110 Stat. 1841; Pub. L. 105–2, § 2(a)(1), Feb. 28, 1997,
111 Stat. 4; Pub. L. 105–34, title X, § 1031(a)(1), title XIV,
§ 1436(a), Aug. 5, 1997, 111 Stat. 929, 1053; Pub. L. 105–178,
title IX, § 9003(a)(1)(D), (b)(2)(D), June 9, 1998, 112 Stat.
502, 503; Pub. L. 105–206, title VI, § 6014(d), July 22, 1998,
112 Stat. 820, related to imposition of tax on the sale of
aviation fuel, prior to repeal by Pub. L. 108–357, title
VIII, § 853(d)(1), (e), Oct. 22, 2004, 118 Stat. 1612, 1614, ap-
plicable to aviation-grade kerosene removed, entered,
or sold after Dec. 31, 2004.
Another prior section 4091, acts Aug. 16, 1954, ch. 736,
68A Stat. 483; Aug. 11, 1955, ch. 793, § 1(a), 69 Stat. 676;
June 21, 1965, Pub. L. 89–44, title II, § 202(a), 79 Stat. 137,
imposed a tax of 6 cents a gallon on lubricating oil
(other than cutting oils) sold in the United States by
the manufacturer or producer to be paid by the manu-
facturer or producer, prior to repeal by Pub. L. 97–424,
title V, § 515(a), (c), Jan. 6, 1983, 96 Stat. 2181, applicable
with respect to articles sold after Jan. 6, 1983.
A prior section 4092, added Pub. L. 100–203, title X,
§ 10502(a), Dec. 22, 1987, 101 Stat. 1330–440; amended Pub.
L. 100–647, title III, § 3003(a), Nov. 10, 1988, 102 Stat. 3616;
Pub. L. 103–66, title XIII, §§ 13163(a)(1), (3), 13242(a), Aug.
10, 1993, 107 Stat. 453, 519; Pub. L. 105–34, title XVI,
§ 1601(f)(4)(C), Aug. 5, 1997, 111 Stat. 1091; Pub. L. 105–206,
title VI, § 6023(16), July 22, 1998, 112 Stat. 825, related to
exemptions from tax imposed by former section 4091,
prior to repeal by Pub. L. 108–357, title VIII, § 853(d)(1),
(e), Oct. 22, 2004, 118 Stat. 1612, 1614, applicable to avia-
tion-grade kerosene removed, entered, or sold after
Dec. 31, 2004.
Another prior section 4092, acts Aug. 16, 1954, ch. 736,
68A Stat. 484; Aug. 11, 1955, ch. 793, § 1(b), 69 Stat. 676;
Nov. 9, 1978, Pub. L. 95–618, title IV, § 404(b), 92 Stat.
3205, provided for certain vendees to be considered as
manufacturers and defined ‘‘cutting oils’’, prior to re-
peal by Pub. L. 97–424, title V, § 515(a), (c), Jan. 6, 1983,
96 Stat. 2181, applicable with respect to articles sold
after Jan. 6, 1983.
A prior section 4093, added Pub. L. 100–203, title X,
§ 10502(a), Dec. 22, 1987, 101 Stat. 1330–440; amended Pub.
L. 100–647, title II, § 2004(s)(1), title III, § 3001(a), Nov. 10,
1988, 102 Stat. 3609, 3613; Pub. L. 101–508, title XI,
§§ 11211(b)(4)(A), 11212(b)(4), 11704(a)(20), Nov. 5, 1990, 104
Stat. 1388–425, 1388–431, 1388–519; Pub. L. 103–66, title
XIII, §§ 13241(f)(3), (4), 13242(a), Aug. 10, 1993, 107 Stat.
511, 512, 520; Pub. L. 104–188, title I, § 1702(b)(2)(A), Aug.
20, 1996, 110 Stat. 1868; Pub. L. 105–34, title X, § 1032(e)(5),
Aug. 5, 1997, 111 Stat. 935, defined terms for purposes of
former subpart B of this part, prior to repeal by Pub.
L. 108–357, title VIII, § 853(d)(1), (e), Oct. 22, 2004, 118
Stat. 1612, 1614, applicable to aviation-grade kerosene
removed, entered, or sold after Dec. 31, 2004.
Another prior section 4093, acts Aug. 16, 1954, ch. 736,
68A Stat. 484; Oct. 4, 1976, Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), 90 Stat. 1834; Nov. 9, 1978, Pub. L. 95–618,
title IV, § 404(a), 92 Stat. 3204, exempted from tax lubri-
cating oils sold to a manufacturer or producer of lubri-
cating oils for resale, or for certain uses of lubricating
oil in producing rerefined oil, prior to repeal by Pub. L.
97–424, title V, § 515(a), (c), Jan. 6, 1983, 96 Stat. 2181, ap-
plicable with respect to articles sold after Jan. 6, 1983.
A prior section 4094, added Pub. L. 89–44, title II,
§ 202(c)(1)(A), June 21, 1965, 79 Stat. 139, provided cross
reference to sections 39 and 6424 of this title for provi-
sions to relieve purchasers of lubricating oil from ex-
cise tax in the case of lubricating oil used otherwise
than in a highway motor vehicle, prior to repeal by
Pub. L. 97–424, title V, § 515(a), (c), Jan. 6, 1983, 96 Stat.
2181, applicable with respect to articles sold after Jan.
6, 1983.
Statutory Notes and Related Subsidiaries
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.
SUBPART B—SPECIAL PROVISIONS APPLICABLE
TO FUELS TAX
Sec.
4101.
Registration and bond.
4102.
Inspection of records by local officers.
4103.
Certain additional persons liable for tax
where willful failure to pay.
Cross-references
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Federal law — U.S. Code and appendices · legal_authorities
(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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4084
Stored review status: release_metadata_unconfirmed. Same stored citation; legal effect and authority still require review.