§ 34. Certain uses of gasoline and special fuels
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/usc/title-26/section-34A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)General rule There shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the sum of the amounts payable to the taxpayer—
(1)under section 6420 (determined without regard to section 6420(g)),
(2)under section 6421 (determined without regard to section 6421(i)), and
(3)under section 6427 (determined without regard to section 6427(k)).
(b)Exception Credit shall not be allowed under subsection
(a)for any amount payable under section 6421 or 6427, if a claim for such amount is timely filed and, under section 6421(i) or 6427(k), is payable under such section.
(Added Pub. L. 89–44, title VIII, 809(c), June 21, 1965, 79 Stat. 167, § 39; amended Pub. L. 91–258, title II, § 207(c), May 21, 1970, 84 Stat. 248; Pub. L. 94–455, title XIX, §§ 1901(a)(3), 1906(b)(8), (9), Oct. 4, 1976, 90 Stat. 1764, 1834; Pub. L. 94–530, § 1(c)(1), Oct. 17, 1976, 90 Stat. 2487; Pub. L. 95–599, title V, § 505(c)(1), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 95–618, title II, § 233(b)(2)(C), Nov. 9, 1978, 92 Stat. 3191; Pub. L. 96–223, title II, § 232(d)(4)(A), Apr. 2, 1980, 94 Stat. 278;
Pub. L. 97–424, title V, § 515(b)(6)(A)–(C), Jan. 6, 1983, 96 Stat. 2181; renumbered § 34 and amended Pub. L. 98–369, div. A, title IV, § 471(c), title IX, § 911(d)(2)(A), July 18, 1984, 98 Stat. 826, 1006; Pub. L. 99–514, title XVII, § 1703(e)(2)(F), title XVIII, § 1877(a), Oct. 22, 1986, 100 Stat. 2778, 2902; Pub. L. 100–647, title I, § 1017(c)(2), Nov. 10, 1988, 102 Stat. 3576; Pub. L. 104–188, title I, § 1606(b)(1), Aug. 20, 1996, 110 Stat. 1839; Pub. L. 105–206, title VI, § 6023(24)(B), July 22, 1998, 112 Stat. 826;
Pub. L. 110–172, § 11(a)(4), Dec. 29, 2007, 121 Stat. 2484.)
Connections48 cite this · traces to 11
Cited by 48 sections · top 38
U.S. Code
- § 6103Confidentiality and disclosure of returns and return information
- § 72Annuities; certain proceeds of endowment and life insurance contracts
- § 4041Imposition of tax
- § 9502Airport and Airway Trust Fund
- § 6501Limitations on assessment and collection
- § 4221Certain tax-free sales
- § 6427Fuels not used for taxable purposes
- § 22Credit for the elderly and the permanently and totally disabled
- § 6416Certain taxes on sales and services
- § 39Carryback and carryforward of unused credits
- § 512Unrelated business taxable income
- § 59Other definitions and special rules
- § 4101Registration and bond
- § 7609Special procedures for third-party summonses
- § 4973Tax on excess contributions to certain tax-favored accounts and annuities
- § 6201Assessment authority
- § 6421Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
- § 4483Exemptions
- § 882Tax on income of foreign corporations connected with United States business
- § 4222Registration
- § 6504Cross references
- § 874Allowance of deductions and credits
- § 7210Failure to obey summons
- § 7610Fees and costs for witnesses
- § 6424Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]
- § 7605Time and place of examination
- § 6206Special rules applicable to excessive claims under certain sections
- § 7603Service of summons
- § 6675Excessive claims with respect to the use of certain fuels
- § 4102Inspection of records by local officers
- § 7604Enforcement of summons
statutes-at-large
- Public Law 86–69
- Public Law 86–779
- Public Law 85–866
- Public Law 88–272
- Public Law 183
- Public Law 105–206To amend the Internal Revenue Code of 1986 to restructure and reform the Internal Revenue Service, and for other purposes
- Public Law 104–188To provide tax relief for small businesses, to protect jobs, to create opportunities, to increase the take home pay of workers, to amend the Portal-to-Portal Act of 1947 relating to the payment of wages to employees who use employer owned vehicles, and to amend the Fair Labor Standards Act of 1938 t
Traces to 11 documents
U.S. Code
- Carryback and carryforward of unused credits§ 39
- Fuels not used for taxable purposes§ 6427
- Tax imposed§ 1
- Exemptions for diesel fuel and kerosene§ 4082
- Imposition of tax§ 4081
- Energy credit§ 48
- Federal share payable§ 120
- Imposition of tax§ 4041
- Definitions and special rules§ 2
- Joint returns of income tax by husband and wife§ 6013
- Gasoline used on farms§ 6420
88 references not yet in our index
- Pub. L. 89–44, title VIII
- 79 Stat. 167
- Pub. L. 91–258, title II, § 207(c)
- 84 Stat. 248
- Pub. L. 94–455, title XIX
- 90 Stat. 1764
- Pub. L. 94–530, § 1(c)(1)
- 90 Stat. 2487
- Pub. L. 95–599, title V, § 505(c)(1)
- 92 Stat. 2760
- Pub. L. 95–618, title II, § 233(b)(2)(C)
- 92 Stat. 3191
- Pub. L. 96–223, title II, § 232(d)(4)(A)
- 94 Stat. 278
- Pub. L. 97–424, title V, § 515(b)(6)(A)
- 96 Stat. 2181
- Pub. L. 98–369, div. A, title IV, § 471(c)
- 98 Stat. 826
- Pub. L. 99–514, title XVII, § 1703(e)(2)(F)
- 100 Stat. 2778
- Pub. L. 100–647, title I, § 1017(c)(2)
- 102 Stat. 3576
- Pub. L. 104–188, title I, § 1606(b)(1)
- 110 Stat. 1839
- Pub. L. 105–206, title VI, § 6023(24)(B)
- 112 Stat. 826
- Pub. L. 110–172, § 11(a)(4)
- 121 Stat. 2484
- Aug. 16, 1954, ch. 736
- 68A Stat. 13
- Pub. L. 86–69, § 3(a)(1)
- 73 Stat. 139
- Pub. L. 86–779, § 10(e)
- 74 Stat. 1009
- Pub. L. 88–272, title II, § 201(a)
- 78 Stat. 31
- Pub. L. 88–272, title II, § 201(b)
- Pub. L. 110–172, § 11(a)(4)(A)
- Pub. L. 110–172, § 11(a)(4)(B)
- Pub. L. 110–172, § 11(a)(4)(C)
+ 48 more
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§ 34
Certain uses of gasoline and special fuels
U.S.C.×40
Stat.×8
Pub. L.Pub. L. 89–44, title VIII
Stat.79 Stat. 167
Pub. L.Pub. L. 91–258, title II, § 207(c)
Cites 99 · showing 12Cited by 48 across 2 sources