26 USC § 4084 - Cross references

---
identifier: "/us/usc/t26/s4084"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4084 - Cross references"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4084"
section_name: "Cross references"
chapter_number: 32
chapter_name: "MANUFACTURERS EXCISE TAXES"
subchapter_number: "A"
subchapter_name: "Automotive and Related Items"
part_number: "III"
part_name: "PETROLEUM PRODUCTS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 103–66, title XIII, § 13242(a), Aug. 10, 1993, 107 Stat. 518.)"
---


# § 4084. Cross references

**(1)** For provisions to relieve farmers from excise tax in the case of gasoline used on the farm for farming purposes, see section 6420.

**(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.

**(3)** For provisions to relieve purchasers from excise tax in the case of taxable fuel not used for taxable purposes, see section 6427.

---

**Source Credit**: (Added Pub. L. 103–66, title XIII, § 13242(a), Aug. 10, 1993, 107 Stat. 518.)

## Editorial Notes

### Prior Provisions

A prior section 4084, added , ; amended , title II, § 208(e)(1), , contained cross references, prior to the general amendment of this subpart by .

A prior section 4091, added , , ; amended , , ; –(C), , ; , §§ 11211(b)(1), (2), (6)(A), (B), (c)(4), (e)(4), 11213(b)(1), (2)(C), (D), (d)(2)(A), 11704(a)(38), ,  to 1388–427, 1388–432, 1388–433, 1388–435, 1388–520; Pub. L. , , ; , §§ 13241(b)(1), (2)(B)(i), (ii), 13242(a), , , 518; , , ; , , ; , title XIV, § 1436(a), , , 1053; , (b)(2)(D), , , 503; , , , related to imposition of tax on the sale of aviation fuel, prior to repeal by , (e), , , 1614, applicable to aviation-grade kerosene removed, entered, or sold after .

Another prior section 4091, acts , ; , ; , , , imposed a tax of 6 cents a gallon on lubricating oil (other than cutting oils) sold in the United States by the manufacturer or producer to be paid by the manufacturer or producer, prior to repeal by , (c), , , applicable with respect to articles sold after .

A prior section 4092, added , , ; amended , , ; , §§ 13163(a)(1), (3), 13242(a), , , 519; , , ; , , , related to exemptions from tax imposed by former section 4091, prior to repeal by , (e), , , 1614, applicable to aviation-grade kerosene removed, entered, or sold after .

Another prior section 4092, acts , ; , ; , , , provided for certain vendees to be considered as manufacturers and defined “cutting oils”, prior to repeal by , (c), , , applicable with respect to articles sold after .

A prior section 4093, added , , ; amended , title III, § 3001(a), , , 3613; , §§ 11211(b)(4)(A), 11212(b)(4), 11704(a)(20), , , 1388–431, 1388–519; , §§ 13241(f)(3), (4), 13242(a), , , 512, 520; , , ; , , , defined terms for purposes of former subpart B of this part, prior to repeal by , (e), , , 1614, applicable to aviation-grade kerosene removed, entered, or sold after .

Another prior section 4093, acts , ; , , ; , , , exempted from tax lubricating oils sold to a manufacturer or producer of lubricating oils for resale, or for certain uses of lubricating oil in producing rerefined oil, prior to repeal by , (c), , , applicable with respect to articles sold after .

A prior section 4094, added , , , provided cross reference to sections 39 and 6424 of this title for provisions to relieve purchasers of lubricating oil from excise tax in the case of lubricating oil used otherwise than in a highway motor vehicle, prior to repeal by , (c), , , applicable with respect to articles sold after .

## Statutory Notes and Related Subsidiaries

### Effective Date

Section effective , see , set out as an Effective Date of 1993 Amendment note under .