US Code Title 26 Chapter 31 Retail Excise Taxes

Subchapter A - Luxury Passenger Automobiles

§ 4001 - Imposition of Tax
§ 4002 - 1st Retail Sale; Uses, Etc. Treated as Sales; Determination of Price
§ 4003 - Special Rules

Subchapter B - Special Fuels

§ 4041 - Imposition of Tax
§ 4042 - Tax on Fuel Used in Commercial Transportation on Inland Waterways
§ 4043 - Surtax on Fuel Used in Aircraft Part of a Fractional Ownership Program

Subchapter C - Heavy Trucks and Trailers

§ 4051 - Imposition of Tax on Heavy Trucks and Trailers Sold At Retail
§ 4052 - Definitions and Special Rules
§ 4053 - Exemptions

Last modified: October 26, 2015