Home › USC › Title 26 › Chapter 3826 U.S.C. Chapter 38 — ENVIRONMENTAL TAXES§ 4611— Imposition of tax§ 4612— Definitions and special rules§ 4661— Imposition of tax§ 4662— Definitions and special rules§ 4671— Imposition of tax§ 4672— Definitions and special rules§ 4681— Imposition of tax§ 4682— Definitions and special rules