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Internal Revenue Code · 26 U.S.C.

Chapter 32. MANUFACTURERS 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 Automotive and Related Items §§ 4061–4063–4105

    1. Part I GAS GUZZLERS §§ 4061–4063–4064

      1. § 4061–4063 Repealed
      2. § 4064 Gas guzzler tax

    2. Part II TIRES §§ 4071–4073

      1. § 4071 Imposition of tax
      2. § 4072 Definitions
      3. § 4073 Exemptions

    3. Part III PETROLEUM PRODUCTS §§ 4081–4105

      1. Subpart A Motor and Aviation Fuels §§ 4081–4084

        1. § 4081 Imposition of tax
        2. § 4082 Exemptions for diesel fuel and kerosene
        3. § 4083 Definitions; special rule; administrative authority
        4. § 4084 Cross references

      2. Subpart B Special Provisions Applicable to Fuels Tax §§ 4101–4105

        1. § 4101 Registration and bond
        2. § 4102 Inspection of records by local officers
        3. § 4103 Certain additional persons liable for tax where willful failure to pay
        4. § 4104 Information reporting for persons claiming certain tax benefits
        5. § 4105 Two-party exchanges

  2. Subchapter B Coal § 4121

    1. § 4121 Imposition of tax

  3. Subchapter C Certain Vaccines §§ 4131–4132

    1. § 4131 Imposition of tax
    2. § 4132 Definitions and special rules

  4. Subchapter D Recreational Equipment §§ 4161–4182

    1. Part I SPORTING GOODS §§ 4161–4162

      1. § 4161 Imposition of tax
      2. § 4162 Definitions; treatment of certain resales

    2. Part II REPEALED § 4171–4173

      1. § 4171–4173 Repealed

    3. Part III FIREARMS §§ 4181–4182

      1. § 4181 Imposition of tax
      2. § 4182 Exemptions

  5. Subchapter E Repealed § 4191

    1. § 4191 Repealed

  6. Subchapter F Special Provisions Applicable to Manufacturers Tax §§ 4216–4220–4225

    1. § 4216 Definition of price
    2. § 4217 Leases
    3. § 4218 Use by manufacturer or importer considered sale
    4. § 4219 Application of tax in case of sales by other than manufacturer or importer
    5. § 4220–4225 Repealed

  7. Subchapter G Exemptions, Registration, Etc. §§ 4221–4227

    1. § 4221 Certain tax-free sales
    2. § 4222 Registration
    3. § 4223 Special rules relating to further manufacture
    4. § 4224 Repealed
    5. § 4225 Exemption of articles manufactured or produced by Indians
    6. § 4226 Repealed
    7. § 4227 Cross reference