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U.S. Code Title 26
Subtitle D
Chapter 31
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Chapter 31: RETAIL EXCISE TAXES
[Subchapter A: Repealed]
[Section 4001 to 4003: Repealed.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
Section 4041: Imposition of tax
Section 4042: Tax on fuel used in commercial transportation on inland waterways
Section 4043: Surtax on fuel used in aircraft part of a fractional ownership program
Subchapter C: Heavy Trucks and Trailers
Section 4051: Imposition of tax on heavy trucks and trailers sold at retail
Section 4052: Definitions and special rules
Section 4053: Exemptions