26 U.S.C. Chapter 32 — MANUFACTURERS EXCISE TAXES
- § 4064— Gas guzzler tax
- § 4071— Imposition of tax
- § 4072— Definitions
- § 4073— Exemptions
- § 4081— Imposition of tax
- § 4082— Exemptions for diesel fuel and kerosene
- § 4083— Definitions; special rule; administrative authority
- § 4084— Cross references
- § 4101— Registration and bond
- § 4102— Inspection of records by local officers
- § 4103— Certain additional persons liable for tax where willful failure to pay
- § 4104— Information reporting for persons claiming certain tax benefits
- § 4105— Two-party exchanges
- § 4121— Imposition of tax
- § 4131— Imposition of tax
- § 4132— Definitions and special rules
- § 4161— Imposition of tax
- § 4162— Definitions; treatment of certain resales
- § 4181— Imposition of tax
- § 4182— Exemptions
- § 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
- § 4221— Certain tax-free sales
- § 4222— Registration
- § 4223— Special rules relating to further manufacture
- § 4225— Exemption of articles manufactured or produced by Indians
- § 4227— Cross reference