Title 26, Chapter 32 — Manufacturers Excise Taxes
35 sections
Section 4061 to 4063
Repealed. Pub. L. 98–369, div. A, title VII, § 735(a)(1), July 18, 1984, 98 Stat. 980]
repealed
Section 4064
Gas guzzler tax
Section 4071
Imposition of tax
Section 4072
Definitions
Section 4073
Exemptions
Section 4081
Imposition of tax
Section 4082
Exemptions for diesel fuel and kerosene
Section 4083
Definitions; special rule; administrative authority
Section 4084
Cross references
Section 4101
Registration and bond
Section 4102
Inspection of records by local officers
Section 4103
Certain additional persons liable for tax where willful failure to pay
Section 4104
Information reporting for persons claiming certain tax benefits
Section 4105
Two-party exchanges
Section 4121
Imposition of tax
Section 4131
Imposition of tax
Section 4132
Definitions and special rules
Section 4161
Imposition of tax
Section 4162
Definitions; treatment of certain resales
Section 4171 to 4173
Repealed. Pub. L. 89–44, title II, § 205(b), June 21, 1965, 79 Stat. 140]
repealed
Section 4181
Imposition of tax
Section 4182
Exemptions
Section 4191
Repealed. Pub. L. 116–94, div. N, title I, § 501(a), Dec. 20, 2019, 133 Stat. 3118]
repealed
Section 4216
Definition of price
Section 4217
Leases
Section 4218
Use by manufacturer or importer considered sale
Section 4219
Application of tax in case of sales by other than manufacturer or importer
Section 4220 to 4225
Repealed. Pub. L. 85–859, title I, § 119(a), Sept. 2, 1958, 72 Stat. 1282]
repealed
Section 4221
Certain tax-free sales
Section 4222
Registration
Section 4223
Special rules relating to further manufacture
Section 4224
Repealed. Pub. L. 89–44, title I, § 101(b)(5), June 21, 1965, 79 Stat. 136]
repealed
Section 4225
Exemption of articles manufactured or produced by Indians
Section 4226
Repealed. Pub. L. 94–455, title XIX, § 1904(a)(4), Oct. 4, 1976, 90 Stat. 1811]
repealed
Section 4227
Cross reference