Articles Tagged: IRC §4041

IRC §4041. Imposition of tax

Table of ContentsPREVNEXT (a) Diesel fuel and special motor fuels (1) Tax on diesel fuel and kerosene in certain cases (A) In general There is hereby imposed a tax on any liquid other than gasoline (as defined in section 4083)— (i) sold by any person to an owner, lessee, or other operator of a diesel-powered… Read more →