26 U.S.C. § 4084 — Cross references
submitted 33 years ago by Pub. L. 103-66 to r/title-26-INTERNAL-REVENUE-CODE · 82 words · no verdicts yet
This section points to provisions that refund or otherwise relieve excise tax for specified gasoline and taxable-fuel uses. It does not itself create the detailed relief rules.
(1) Section 6420 contains relief from excise tax for gasoline* used on a farm for farming. (2) Section 6421 contains relief for gasoline used for certain nonhighway purposes, by local transit systems, or for certain exempt purposes. (3) Section 6427 contains relief for taxable fuel* not used for taxable purposes.
For provisions to relieve farmers from excise tax in the case of gasoline* used on the farm for farming purposes, see section 6420.
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.
For provisions to relieve purchasers from excise tax in the case of taxable fuel* not used for taxable purposes, see section 6427.
Source credit: (Added Pub. L. 103–66, title XIII, § 13242(a), Aug. 10, 1993, 107 Stat. 518.)
- 1993Enacted · Pub. L. 103-66 · 107 Stat. 518
A history note hasn’t been published yet. The record shows enactment by Pub. L. 103-66 on 1993-08-10.
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