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CHAPTER 31 — Retail Excise Taxes
CHAPTER 31 — Retail Excise Taxes
7 sections.
[Subchapter A — Repealed]
1 sections
[§§ 4001 to 4003. — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(103)(A), Dec. 19, 2014, 128 Stat. 4052]
Subchapter B — Special Fuels
3 sections
§ 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
3 sections
§ 4051. — Imposition of tax on heavy trucks and trailers sold at retail
§ 4052. — Definitions and special rules
§ 4053. — Exemptions
← CHAPTER 25 — General Provisions Relating to Employment Taxes
CHAPTER 32 — Manufacturers Excise Taxes →