U.S. Code / Title 26 — Internal Revenue Code / Subtitle D—Miscellaneous Excise Taxes / Chapter 32—Manufacturers Excise Taxes / Subchapter A—Automotive and Related Items / Part III—Petroleum ProductsTitle 26SubpartSubpart A—Motor and Aviation FuelsContents§ 4081. Imposition of tax§ 4082. Exemptions for diesel fuel and kerosene§ 4083. Definitions; special rule; administrative authority§ 4084. Cross references