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United States Code
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Title 26 — Internal Revenue Code
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Subtitle D — Miscellaneous Excise Taxes
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Chapter 32 — Manufacturers Excise Taxes
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Subchapter A — Automotive and Related Items
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Part III — Petroleum Products
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Subpart B — Special Provisions Applicable to Fuels Tax
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Subpt. A
Motor and Aviation Fuels
Subpart B — Special Provisions Applicable to Fuels Tax
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§4101
Registration and bond
§4102
Inspection of records by local officers
§4103
Certain additional persons liable for tax where willful failure to pay
§4104
Information reporting for persons claiming certain tax benefits
§4105
Two-party exchanges
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Subpt. A
Motor and Aviation Fuels
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