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 B—Special Provisions Applicable to Fuels TaxContents§ 4101. Registration and bond§ 4102. Inspection of records by local officers§ 4103. Certain additional persons liable for tax where willful failure to pay§ 4104. Information reporting for persons claiming certain tax benefits§ 4105. Two-party exchanges