U.S. Code > Title 26 > Subtitle D > Chapter 31 > Subchapter B – Special Fuels
Current as of: 2024 | Check for updates
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Other versions
| § 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 |
Terms Used In U.S. Code > Title 26 > Subtitle D > Chapter 31 > Subchapter B - Special Fuels
- foreign: when applied to a corporation or partnership means a corporation or partnership which is not domestic. See 26 USC 7701
- including: when used in a definition contained in this title shall not be deemed to exclude other things otherwise within the meaning of the term defined. See 26 USC 7701
- person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
- qualified blood collector organization: means an organization which is&mdash. See 26 USC 7701
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- State: shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title. See 26 USC 7701
- Statute: A law passed by a legislature.
- United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701
- vehicle: includes every description of carriage or other artificial contrivance used, or capable of being used, as a means of transportation on land. See 1 USC 4
- vessel: includes every description of watercraft or other artificial contrivance used, or capable of being used, as a means of transportation on water. See 1 USC 3