I.R.C. § 4084(1) —
For provisions to relieve farmers from excise tax in the case of gasoline used on
the farm for farming purposes, see section 6420.
I.R.C. § 4084(2) —
For provisions to relieve purchasers of gasoline from excise tax in the case of gasoline
used for certain nonhighway purposes, used by local transit systems, or sold for
certain exempt purposes, see section 6421.
I.R.C. § 4084(3) —
For provisions to relieve purchasers from excise tax in the case of taxable fuel
not used for taxable purposes, see section 6427.
(Added by Pub. L. 103-66, Sec. 13242, Aug. 10, 1993.)
BACKGROUND NOTES
EFFECTIVE DATE
Effective January 1, 1994.
