Pub. L. 103–66, title XIII, § 13242(a)107 Stat. 518(Added , , .)
Editorial Notes
Prior Provisions
Apr. 2, 1956, ch. 160, § 4(a)(1)70 Stat. 90June 29, 1956, ch. 46270 Stat. 396Pub. 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)101 Stat. 1330–438Pub. L. 100–203, title X, § 10502(g)101 Stat. 1330–446Pub. L. 100–647, title II, § 2001(d)(6)(A)102 Stat. 3596Pub. L. 101–508, title XI104 Stat. 1388–424Pub. L. 102–240, title VIII, § 8002(a)(4)105 Stat. 2203Pub. L. 103–66, title XIII107 Stat. 510Pub. L. 104–188, title I, § 1609(a)(1)110 Stat. 1841Pub. L. 105–2, § 2(a)(1)111 Stat. 4Pub. L. 105–34, title X, § 1031(a)(1)111 Stat. 929Pub. L. 105–178, title IX, § 9003(a)(1)(D)112 Stat. 502Pub. L. 105–206, title VI, § 6014(d)112 Stat. 820Pub. L. 108–357, title VIII, § 853(d)(1)118 Stat. 1612A 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. 73668A Stat. 483Aug. 11, 1955, ch. 793, § 1(a)69 Stat. 676Pub. L. 89–44, title II, § 202(a)79 Stat. 137Pub. L. 97–424, title V, § 515(a)96 Stat. 2181Another 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)101 Stat. 1330–440Pub. L. 100–647, title III, § 3003(a)102 Stat. 3616Pub. L. 103–66, title XIII107 Stat. 453Pub. L. 105–34, title XVI, § 1601(f)(4)(C)111 Stat. 1091Pub. L. 105–206, title VI, § 6023(16)112 Stat. 825Pub. L. 108–357, title VIII, § 853(d)(1)118 Stat. 1612A 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. 73668A Stat. 484Aug. 11, 1955, ch. 793, § 1(b)69 Stat. 676Pub. L. 95–618, title IV, § 404(b)92 Stat. 3205Pub. L. 97–424, title V, § 515(a)96 Stat. 2181Another 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)101 Stat. 1330–440Pub. L. 100–647, title II, § 2004(s)(1)102 Stat. 3609Pub. L. 101–508, title XI104 Stat. 1388–425Pub. L. 103–66, title XIII107 Stat. 511Pub. L. 104–188, title I, § 1702(b)(2)(A)110 Stat. 1868Pub. L. 105–34, title X, § 1032(e)(5)111 Stat. 935Pub. L. 108–357, title VIII, § 853(d)(1)118 Stat. 1612A 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. 73668A Stat. 484Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 95–618, title IV, § 404(a)92 Stat. 3204Pub. L. 97–424, title V, § 515(a)96 Stat. 2181Another 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)79 Stat. 139Pub. L. 97–424, title V, § 515(a)96 Stat. 2181A 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
section 13242(e) of Pub. L. 103–66section 4041 of this titleSection effective , see , set out as an Effective Date of 1993 Amendment note under .