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Internal Revenue Code · 26 U.S.C.

Chapter 31. RETAIL EXCISE TAXES

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Repealed § 4001–4003

    1. § 4001–4003 Repealed

  2. Subchapter B Special Fuels §§ 4041–4043

    1. § 4041 Imposition of tax
    2. § 4042 Tax on fuel used in commercial transportation on inland waterways
    3. § 4043 Surtax on fuel used in aircraft part of a fractional ownership program

  3. Subchapter C Heavy Trucks and Trailers §§ 4051–4053

    1. § 4051 Imposition of tax on heavy trucks and trailers sold at retail
    2. § 4052 Definitions and special rules
    3. § 4053 Exemptions