Chapter 32: MANUFACTURERS EXCISE TAXES
Subchapter A: Automotive and Related Items
- Part I: GAS GUZZLERS
- [Section 4061 to 4063: Repealed. Pub. L. 98–369, div. A, title VII, § 735(a)(1), July 18, 1984, 98 Stat. 980]
- Section 4064: Gas guzzler tax
- Part II: TIRES
- Part III: PETROLEUM PRODUCTS
Subchapter D: Recreational Equipment
- Part I: SPORTING GOODS
- [Part II: REPEALED]
- [Section 4171 to 4173: Repealed. Pub. L. 89–44, title II, § 205(b), June 21, 1965, 79 Stat. 140]
- Part III: FIREARMS
Subchapter F: Special Provisions Applicable to Manufacturers Tax
- 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- [Section 4220 to 4225: Repealed.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]
Subchapter G: Exemptions, Registration, Etc.
- 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- [Section 4224: Repealed.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]
- 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- [Section 4226: Repealed.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]
- Section 4227: Cross reference