26 U.S.C. Chapter 31 — RETAIL EXCISE TAXES

• § 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
• § 4051— Imposition of tax on heavy trucks and trailers sold at retail
• § 4052— Definitions and special rules
• § 4053— Exemptions