Pub. L. 91-258: May. 21, 1970

Bill H.R. 14465

§ 34 Certain uses of gasoline and special fuels

§ 34 Pub. L. 91–258, § 207(c)(1), inserted reference to special fuels in section catchline.
(a) Pub. L. 91–258, § 207(c)(2), added par. (4).
§ 34 Pub. L. 91–258, § 207(c)(3), (4), inserted references to sections 6427 and 6427(f), respectively.

§ 874 Allowance of deductions and credits

(a) Pub. L. 91–258 included provision against construction of subsec. (a) to deny credit provided by section 39 for certain…

§ 4041 Imposition of tax

(b) Pub. L. 91–258, § 202(b)(1) and (2), substituted “motor vehicle or motorboat” for “motor vehicle, motorboat, or…
(c) Pub. L. 91–258, § 202(a), added subsec. (c). Former subsec. (c) redesignated (e).
(d) Pub. L. 91–258, § 202(a), added subsec. (d). Former subsec. (d) redesignated (f).
(e) Pub. L. 91–258, § 202(a), redesignated former subsec. (c) as (e), substituting in par. (1) “subsections (a) and (b)”…
(f) Pub. L. 91–258, § 202(a), redesignated former subsec. (d) as (f), substituting in par. (1) prohibition against…
(g) Pub. L. 91–258, § 202(a), redesignated former subsec. (e) as (g), substituting “this section on any liquid sold” for…
(h) Pub. L. 91–258, § 202(a), added subsec. (h).

§ 4082 Exemptions for diesel fuel and kerosene

(c) Pub. L. 91–258 substituted “special fuels referred to in section 4041” for “special motor fuels referred to in section…

§ 4261 Imposition of tax

(a) Pub. L. 91–258 consolidated former provisions of subsecs. (a) and (b) for imposition of tax on amounts paid within and…
(b) Pub. L. 91–258 redesignated subsec. (c) as (b), substituting an 8 percent rate in connection with transportation which…
(c) (d) Pub. L. 91–258 added subsec. (c), redesignated former subsec. (c) as (d), and substituted “section 4263(a)” for…
(e) Pub. L. 91–258 added subsec. (e).

§ 4262 Definition of taxable transportation

(a) Pub. L. 91–258, § 203(b)(1)–(3), substituted “part” for “subchapter” in introductory text, “transportation by air” for…
(b) Pub. L. 91–258, § 203(b)(1), (4), substituted “part” for “subchapter” and “transportation by air which” for…
(d) Pub. L. 91–258, § 203(b)(5), added subsec. (d).

§ 4263 Special rules

§ 4271 Imposition of tax

Enacted § 4271

§ 4272 Definition of taxable transportation, etc.

Enacted § 4272

§ 4281 Small aircraft on nonestablished lines

Enacted § 4281

§ 4282 Transportation by air for other members of affiliated group

Enacted § 4282

§ 4291 Cases where persons receiving payment must collect tax

§ 4291 Pub. L. 91–258 substituted “section 4263(a)” for “section 4264(a)”.

§ 4293 Exemption for United States and possessions

§ 4293 Pub. L. 91–258 substituted “subchapter B” for “subchapters B and C”.

§ 6201 Assessment authority

(a)(4) Pub. L. 91–258 inserted provision for overstatement of credit allowable by section 39 (relating to certain uses of…

§ 6206 Special rules applicable to excessive claims under certain sections

§ 6206 Pub. L. 91–258 inserted reference to section 6427 in section catchline, inserted reference to section 6427 in first and…

§ 6401 Amounts treated as overpayments

(b) Pub. L. 91–258 inserted reference to credits under section 39 relating to certain uses of special fuels.

§ 6415 Credits or refunds to persons who collected certain taxes

§ 6415 Pub. L. 91–258 inserted reference to section 4271 in four places.

§ 6416 Certain taxes on sales and services

(a)(2)(A) Pub. L. 91–258, § 205(b)(3), substituted “section 4041 (relating to tax on special fuels)” for “section 4041(a)(2) or…
(b)(2)(G) Pub. L. 91–258, § 207(d)(4), inserted “before July 1, 1970” after “if”.
(b)(2) Pub. L. 91–258, § 207(d)(5), inserted “beginning before July 1, 1970,” after “during any calendar quarter”.
(b)(2) Pub. L. 91–258, § 207(d)(6), (7), inserted “before July 1, 1970,” after “used or resold for use”.
(b)(2) Pub. L. 91–258, § 205(b)(4), substituted “use in the production of special fuels referred to in section 4041” for “use…

§ 6420 Gasoline used on farms

(b) Pub. L. 91–258, § 207(b), substituted “a claim for credit or refund of overpayment of income tax” for “an income tax…
(i)(1) Pub. L. 91–258, § 205(c)(7)(A), (B), substituted “special fuels” for “diesel fuel and special motor fuels” and “section…

§ 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes

(a) Pub. L. 91–258, § 205(b)(1)(A), inserted requirement that, except as provided in par. (3) of subsec. (e) of this…
(c) Pub. L. 91–258, § 207(b), substituted “a claim for credit or refund of overpayment of income tax” for “an income tax…
(e) Pub. L. 91–258, § 205(b)(1)(B), added par. (3).
(j)(1) Pub. L. 91–258, § 205(c)(8), substituted “For rate of tax in case of special fuels used in noncommercial aviation or…
(j)(2) Pub. L. 91–258, § 205(c)(8), redesignated par. (4) as (2). Former par. (2), which provided “For partial refund of tax…
(j)(3) Pub. L. 91–258, § 205(c)(8), redesignated par. (5) as (3). Former par. (3), which provided “For partial refund of tax…
(j) Pub. L. 91–258, § 205(c)(8), redesignated pars. (4) and (5) as (2) and (3), respectively.

§ 6427 Fuels not used for taxable purposes

Enacted § 6427

§ 6675 Excessive claims with respect to the use of certain fuels

§ 6675 Pub. L. 91–258, § 207(d)(8)(A), substituted “fuels” for “gasoline” in section catchline.
(a) Pub. L. 91–258, § 207(d)(8)(B), inserted reference to section 6427 relating to fuels not used for taxable purposes.
(b)(1) Pub. L. 91–258, § 207(d)(8)(C), inserted reference to section 6427.

§ 7210 Failure to obey summons

§ 7210 Pub. L. 91–258 inserted reference to section 6427(e)(2).

§ 7275 Penalty for offenses relating to certain airline tickets and advertising

Enacted § 7275

§ 7603 Service of summons

§ 7603 Pub. L. 91–258 inserted reference to section 6427(e)(2).

§ 7604 Enforcement of summons

(b) (c) Pub. L. 91–258 inserted references to section 6427(e)(2).

§ 7605 Time and place of examination

(a) Pub. L. 91–258 inserted references to section 6427(e)(2).