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26 U.S.C. § 4105

Two-party exchanges

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 4105, Two-party exchanges, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463380
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Full text

In a two-party exchange, the delivering person shall not be liable for the tax imposed under section 4081(a)(1)(A)(ii). The term “two-party exchange” means a transaction, other than a sale, in which taxable fuel is transferred from a delivering person registered under section 4101 as a taxable fuel registrant to a receiving person who is so registered where all of the following occur:

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.