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Treasury Regulations · 26 CFR Part 43

Part 43. Excise tax on transportation by water

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 43.0-1 Introduction.
  2. § 43.4471-1 Imposition of tax.
  3. § 43.4472-1 Definitions.