§4082. Exemptions for diesel fuel and kerosene — Inbound Citations
26 U.S.C. § 4082
Cited by 8 provisions in release 119-102.
Citations to 26 U.S.C. § 4082 as a whole
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(3) any person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye or marking done pursuant to section 4082 in any dyed fuel, or
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(1) If any person tampers with a mechanical dye injection system used to indelibly dye fuel for purposes of section 4082, such person shall pay a penalty in addition to the tax (if any).
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(2) If any operator of a mechanical dye injection system used to indelibly dye fuel for purposes of section 4082 fails to maintain the security standards for such system as established by the Secretary, then such operator shall pay a penalty in addition to the tax (if any).
Citations to §4082(a)
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(B) which is exempt from taxation under section 4082(a).
Citations to §4082(b)
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(2) The term “nontaxable use” has the meaning given such term by section 4082(b).
Citations to §4082(c)
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(4) Subtitle D of this title shall take effect on January 1, 1955. Subtitles B and C of the Internal Revenue Code of 1939 (except chapters 7, 9, 15, 26, and 28, subchapter B of chapter 25, and parts VII and VIII of subchapter A of chapter 27 of such code) are hereby repealed effective January 1, 1955. Provisions having the same effect as section 6416(b)(2)(H),1 and so much of section 4082(c)1 as refers to special motor fuels, shall be considered to be included in the Internal Revenue Code of 1939 effective as of May 1, 1954. Section 2450(a) of the Internal Revenue Code of 1939 (as amended by the Excise Tax Reduction Act of 1954) applies to the period beginning on April 1, 1954, and ending on December 31, 1954.
Citations to §4082(e)(2)
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(3) with respect to which the rate increase under section 4081(a)(2)(B) is zero by reason of section 4082(e)(2), or
Citations to §4082(f)(2)
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(1) which are exempt from tax under section 4081(a) by reason of section 4082(f)(2),