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Title 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
Chapter 31 - RETAIL EXCISE TAXES
26 USC Subchapter B
26 USC Subchapter B
Special Fuels
October 30, 2020
§
4041
Imposition of tax
§
4042
Tax on fuel used in commercial transportation on inland waterways
§
4043
Surtax on fuel used in aircraft part of a fractional ownership program
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