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Internal Revenue Code · 26 U.S.C.

Chapter 38. ENVIRONMENTAL 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 Tax on Petroleum §§ 4611–4612

    1. § 4611 Imposition of tax
    2. § 4612 Definitions and special rules

  2. Subchapter B Tax on Certain Chemicals §§ 4661–4662

    1. § 4661 Imposition of tax
    2. § 4662 Definitions and special rules

  3. Subchapter C Tax on Certain Imported Substances §§ 4671–4672

    1. § 4671 Imposition of tax
    2. § 4672 Definitions and special rules

  4. Subchapter D Ozone-Depleting Chemicals, Etc. §§ 4681–4682

    1. § 4681 Imposition of tax
    2. § 4682 Definitions and special rules