nontaxable use
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4082 — for purposes of this section (3 versions over time)
For purposes of this section, the term "nontaxable use" means—
26 U.S.C. § 6427 — in this section (3 versions over time)
For purposes of this subsection, the term “nontaxable use” means any use which is exempt from the tax imposed by section 4041(a)(1) other than by reason of a prior imposition of tax.
26 U.S.C. § 6427 — in this section (16 versions over time)
For purposes of this subsection, the term “nontaxable use” includes fuel used in a diesel-powered train. The preceding sentence shall not apply with respect to—
(A) the Leaking Underground Storage Tank Trust Fund financing rate under sections 4041 and 4081, and
(B) so much of the rate specified in section 4081(a)(2)(A) as does not exceed the rate applicable under section 4041(a)(1)(C)(ii).
26 U.S.C. § 6715 — for purposes of this section
The term “nontaxable use” has the meaning given such term by section 4082(b).