26 U.S.C. § 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.

Pub. L. 103–66, title XIII, § 13242(a)Aug. 10, 1993107 Stat. 518 (Added , , .)

Editorial Notes

Prior Provisions

Apr. 2, 1956, ch. 160, § 4(a)(1) 70 Stat. 90 June 29, 1956, ch. 462 70 Stat. 396 Pub. L. 99–514, § 1703(a)A prior section 4084, added , ; amended , title II, § 208(e)(1), , contained cross references, prior to the general amendment of this subpart by .

Pub. L. 100–203, title X, § 10502(a)Dec. 22, 1987101 Stat. 1330–438 Pub. L. 100–203, title X, § 10502(g)Dec. 22, 1987101 Stat. 1330–446 Pub. L. 100–647, title II, § 2001(d)(6)(A)Nov. 10, 1988102 Stat. 3596 Pub. L. 101–508, title XINov. 5, 1990104 Stat. 1388–424 Pub. L. 102–240, title VIII, § 8002(a)(4)Dec. 18, 1991105 Stat. 2203 Pub. L. 103–66, title XIIIAug. 10, 1993107 Stat. 510 Pub. L. 104–188, title I, § 1609(a)(1)Aug. 20, 1996110 Stat. 1841 Pub. L. 105–2, § 2(a)(1)Feb. 28, 1997111 Stat. 4 Pub. L. 105–34, title X, § 1031(a)(1)Aug. 5, 1997111 Stat. 929 Pub. L. 105–178, title IX, § 9003(a)(1)(D)June 9, 1998112 Stat. 502 Pub. L. 105–206, title VI, § 6014(d)July 22, 1998112 Stat. 820 Pub. L. 108–357, title VIII, § 853(d)(1)Oct. 22, 2004118 Stat. 1612 Dec. 31, 2004A prior section 4091, added , , ; amended , , ; –(C), , ; , §§ 11211(b)(1), (2), (6)(A), (B), (c)(4), (e)(4), 11213(b)(1), (2)(C), (D), (d)(2)(A), 11704(a)(38), , to 1388–427, 1388–432, 1388–433, 1388–435, 1388–520; Pub. L. , , ; , §§ 13241(b)(1), (2)(B)(i), (ii), 13242(a), , , 518; , , ; , , ; , title XIV, § 1436(a), , , 1053; , (b)(2)(D), , , 503; , , , related to imposition of tax on the sale of aviation fuel, prior to repeal by , (e), , , 1614, applicable to aviation-grade kerosene removed, entered, or sold after .

Aug. 16, 1954, ch. 736 68A Stat. 483 Aug. 11, 1955, ch. 793, § 1(a) 69 Stat. 676 June 21, 1965Pub. L. 89–44, title II, § 202(a)79 Stat. 137 Pub. L. 97–424, title V, § 515(a)Jan. 6, 198396 Stat. 2181 Jan. 6, 1983Another prior section 4091, acts , ; , ; , , , 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 manufacturer or producer, prior to repeal by , (c), , , applicable with respect to articles sold after .

Pub. L. 100–203, title X, § 10502(a)Dec. 22, 1987101 Stat. 1330–440 Pub. L. 100–647, title III, § 3003(a)Nov. 10, 1988102 Stat. 3616 Pub. L. 103–66, title XIIIAug. 10, 1993107 Stat. 453 Pub. L. 105–34, title XVI, § 1601(f)(4)(C)Aug. 5, 1997111 Stat. 1091 Pub. L. 105–206, title VI, § 6023(16)July 22, 1998112 Stat. 825 Pub. L. 108–357, title VIII, § 853(d)(1)Oct. 22, 2004118 Stat. 1612 Dec. 31, 2004A prior section 4092, added , , ; amended , , ; , §§ 13163(a)(1), (3), 13242(a), , , 519; , , ; , , , related to exemptions from tax imposed by former section 4091, prior to repeal by , (e), , , 1614, applicable to aviation-grade kerosene removed, entered, or sold after .

Aug. 16, 1954, ch. 736 68A Stat. 484 Aug. 11, 1955, ch. 793, § 1(b) 69 Stat. 676 Nov. 9, 1978Pub. L. 95–618, title IV, § 404(b)92 Stat. 3205 Pub. L. 97–424, title V, § 515(a)Jan. 6, 198396 Stat. 2181 Jan. 6, 1983Another prior section 4092, acts , ; , ; , , , provided for certain vendees to be considered as manufacturers and defined “cutting oils”, prior to repeal by , (c), , , applicable with respect to articles sold after .

Pub. L. 100–203, title X, § 10502(a)Dec. 22, 1987101 Stat. 1330–440 Pub. L. 100–647, title II, § 2004(s)(1)Nov. 10, 1988102 Stat. 3609 Pub. L. 101–508, title XINov. 5, 1990104 Stat. 1388–425 Pub. L. 103–66, title XIIIAug. 10, 1993107 Stat. 511 Pub. L. 104–188, title I, § 1702(b)(2)(A)Aug. 20, 1996110 Stat. 1868 Pub. L. 105–34, title X, § 1032(e)(5)Aug. 5, 1997111 Stat. 935 Pub. L. 108–357, title VIII, § 853(d)(1)Oct. 22, 2004118 Stat. 1612 Dec. 31, 2004A prior section 4093, added , , ; amended , title III, § 3001(a), , , 3613; , §§ 11211(b)(4)(A), 11212(b)(4), 11704(a)(20), , , 1388–431, 1388–519; , §§ 13241(f)(3), (4), 13242(a), , , 512, 520; , , ; , , , defined terms for purposes of former subpart B of this part, prior to repeal by , (e), , , 1614, applicable to aviation-grade kerosene removed, entered, or sold after .

Aug. 16, 1954, ch. 736 68A Stat. 484 Oct. 4, 1976Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 Nov. 9, 1978Pub. L. 95–618, title IV, § 404(a)92 Stat. 3204 Pub. L. 97–424, title V, § 515(a)Jan. 6, 198396 Stat. 2181 Jan. 6, 1983Another prior section 4093, acts , ; , , ; , , , exempted from tax lubricating oils sold to a manufacturer or producer of lubricating oils for resale, or for certain uses of lubricating oil in producing rerefined oil, prior to repeal by , (c), , , applicable with respect to articles sold after .

Pub. L. 89–44, title II, § 202(c)(1)(A)June 21, 196579 Stat. 139 Pub. L. 97–424, title V, § 515(a)Jan. 6, 198396 Stat. 2181 Jan. 6, 1983A prior section 4094, added , , , provided cross reference to sections 39 and 6424 of this title for provisions to relieve purchasers of lubricating oil from excise tax in the case of lubricating oil used otherwise than in a highway motor vehicle, prior to repeal by , (c), , , applicable with respect to articles sold after .

Statutory Notes and Related Subsidiaries

Effective Date

Jan. 1, 1994section 13242(e) of Pub. L. 103–66 section 4041 of this titleSection effective , see , set out as an Effective Date of 1993 Amendment note under .