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Internal Revenue Code · 26 U.S.C.

Chapter 36. CERTAIN OTHER 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 Harbor Maintenance Tax §§ 4461–4462

    1. § 4461 Imposition of tax
    2. § 4462 Definitions and special rules

  2. Subchapter B Transportation by Water §§ 4471–4472

    1. § 4471 Imposition of tax
    2. § 4472 Definitions

  3. Subchapter C Remittance Transfers § 4475

    1. § 4475 Imposition of tax

  4. Subchapter D Tax on Use of Certain Vehicles §§ 4481–4484

    1. § 4481 Imposition of tax
    2. § 4482 Definitions
    3. § 4483 Exemptions
    4. § 4484 Cross references

  5. Subchapter E Repealed § 4491–4494

    1. § 4491–4494 Repealed

  6. Subchapter F Repealed § 4495–4498

    1. § 4495–4498 Repealed