Title 26, Chapter 31 — Retail Excise Taxes

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(103)(A), Dec. 19, 2014, 128 Stat. 4052]

Imposition of tax

Tax on fuel used in commercial transportation on inland waterways

Surtax on fuel used in aircraft part of a fractional ownership program

Imposition of tax on heavy trucks and trailers sold at retail

Definitions and special rules

Exemptions