CHAPTER 32 — Manufacturers Excise Taxes

Subchapter A — Automotive and Related Items 14 sections

Subchapter B — Coal 1 sections

• § 4121. — Imposition of tax

Subchapter C — Certain Vaccines 2 sections

• § 4131. — Imposition of tax
• § 4132. — Definitions and special rules

Subchapter D — Recreational Equipment 5 sections

[Subchapter E — Repealed] 1 sections

• [§ 4191. — Repealed. Pub. L. 116–94, div. N, title I, § 501(a), Dec. 20, 2019, 133 Stat. 3118]

Subchapter F — Special Provisions Applicable to Manufacturers Tax 5 sections

• § 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
• [§§ 4220 to 4225. — Repealed. Pub. L. 85–859, title I, § 119(a), Sept. 2, 1958, 72 Stat. 1282]

Subchapter G — Exemptions, Registration, Etc. 7 sections

• § 4221. — Certain tax-free sales
• § 4222. — Registration
• § 4223. — Special rules relating to further manufacture
• [§ 4224. — Repealed. Pub. L. 89–44, title I, § 101(b)(5), June 21, 1965, 79 Stat. 136]
• § 4225. — Exemption of articles manufactured or produced by Indians
• [§ 4226. — Repealed. Pub. L. 94–455, title XIX, § 1904(a)(4), Oct. 4, 1976, 90 Stat. 1811]
• § 4227. — Cross reference