US Code Title 26 Chapter 32 Manufacturers Excise Taxes

Subchapter A - Automotive and Related Items

Part I - Gas Guzzlers

§ 4064 - Gas Guzzler Tax

Part II - Tires

§ 4071 - Imposition of Tax
§ 4072 - Definitions
§ 4073 - Exemptions

Part III - Petroleum Products

Subpart A - Motor and Aviation Fuels

§ 4081 - Imposition of Tax
§ 4082 - Exemptions for Diesel Fuel and Kerosene
§ 4083 - Definitions; Special Rule; Administrative Authority
§ 4084 - Cross References

Subpart B - Special Provisions Applicable to Fuels Tax

§ 4101 - Registration and Bond
§ 4102 - Inspection of Records by Local Officers
§ 4103 - Certain Additional Persons Liable for Tax Where Willful Failure to Pay
§ 4104 - Information Reporting for Persons Claiming Certain Tax Benefits
§ 4105 - Two-party Exchanges

Subchapter B - Coal

§ 4121 - Imposition of Tax

Subchapter C - Certain Vaccines

§ 4131 - Imposition of Tax
§ 4132 - Definitions and Special Rules

Subchapter D - Recreational Equipment

Part I - Sporting Goods

§ 4161 - Imposition of Tax
§ 4162 - Definitions; Treatment of Certain Resales

Part III - Firearms

§ 4181 - Imposition of Tax
§ 4182 - Exemptions

Subchapter E - Medical Devices

§ 4191 - Medical Devices

Subchapter F - Special Provisions Applicable to Manufacturers Tax

§ 4216 - Definition of Price
§ 4217 - Leases
§ 4218 - Use by Manufacturer or Importer Considered Sale
§ 4219 - Application of Tax in Case of Sales by Other Than Manufacturer or Importer

Subchapter G - Exemptions, Registration, Etc.

§ 4221 - Certain Tax-free Sales
§ 4222 - Registration
§ 4223 - Special Rules Relating to Further Manufacture
§ 4225 - Exemption of Articles Manufactured or Produced by Indians
§ 4227 - Cross Reference

Last modified: October 26, 2015