US Code

Tag: Manufacturers Excise Taxes

  • 26-U.S.C.-4220

    26-U.S.C.-4220 [§4220 – §§4220 to 4225. Repealed. Pub. L. 85-859, Title I, §119(A), Sept. 2, 1958, 72 Stat. 1282] Pathway Title 26 > Subtitle D > Chapter 32 > Subchapter F > Section 4220 Details Reference: Section 4220 Legend: [§4220 – §§4220 to 4225. Repealed. Pub. L. 85-859, Title I, §119(A), Sept. 2, 1958, 72 Stat. 1282] USCode Year: 2013 Provision Content Section…

  • 26-U.S.C.-4162

    26-U.S.C.-4162 §4162 – Definitions; Treatment of Certain Resales Pathway Title 26 > Subtitle D > Chapter 32 > Subchapter D > Part I > Section 4162 Details Reference: Section 4162 Legend: §4162 – Definitions; Treatment of Certain Resales USCode Year: 2013 Provision Content (a) Sport fishing equipment defined For purposes of this part, the term sport fishing equipment means— (1) fishing rods and poles (and…

  • Part II – Tires

    Part II – Tires Tires Pathway Title 26 > Subtitle D > Chapter 32 > Subchapter A > Part II Details Reference: Part II Legend: Tires USCode Year: 2013 Provision Content Amendments 2004—Pub. L. 108–357, title VIII, §869(d)(2), Oct. 22, 2004, 118 Stat. 1623, substituted Exemptions for Exemption for tires with internal wire fastening in item 4073. 1984—Pub. L. 98–369, div. A, title…

  • 26-U.S.C.-4218

    26-U.S.C.-4218 §4218 – Use By Manufacturer Or Importer Considered Sale Pathway Title 26 > Subtitle D > Chapter 32 > Subchapter F > Section 4218 Details Reference: Section 4218 Legend: §4218 – Use By Manufacturer Or Importer Considered Sale USCode Year: 2013 Provision Content (a) General rule If any person manufactures, produces, or imports an article (other than a tire taxable under section…

  • Subchapter G –

    Subchapter G – Exemptions, Registration, Etc. Pathway Title 26 > Subtitle D > Chapter 32 > Subchapter G Details Reference: Subchapter G Legend: Exemptions, Registration, Etc. USCode Year: 2013 Provision Content Amendments 1986—Pub. L. 99–514, title XVIII, §1899A(74), Oct. 22, 1986, 100 Stat. 2963, substituted reference for references in item 4227. 1983—Pub. L. 97–473, title II, §202(b)(9), Jan. 14, 1983, 96…

  • Subpart A – Motor and Aviation Fuels

    Subpart A – Motor and Aviation Fuels Motor and Aviation Fuels Pathway Title 26 > Subtitle D > Chapter 32 > Subchapter A > Part III > Subpart A Details Reference: Subpart A Legend: Motor and Aviation Fuels USCode Year: 2013 Provision Content Amendments 2004—Pub. L. 108–357, title VIII, §853(d)(2)(S), Oct. 22, 2004, 118 Stat. 1614, substituted Motor and Aviation Fuels for Gasoline and Diesel…

  • 26-U.S.C.-4132

    26-U.S.C.-4132 §4132 – Definitions and Special Rules Pathway Title 26 > Subtitle D > Chapter 32 > Subchapter C > Section 4132 Details Reference: Section 4132 Legend: §4132 – Definitions and Special Rules USCode Year: 2013 Provision Content (a) Definitions relating to taxable vaccines For purposes of this subchapter— (1) Taxable vaccine The term taxable vaccine means any of the following vaccines which…

  • 26-U.S.C.-4217

    26-U.S.C.-4217 §4217 – Leases Pathway Title 26 > Subtitle D > Chapter 32 > Subchapter F > Section 4217 Details Reference: Section 4217 Legend: §4217 – Leases USCode Year: 2013 Provision Content (a) Lease considered as sale For purposes of this chapter, the lease of an article (including any renewal or any extension of a lease or any subsequent lease of such article)…

  • 26-U.S.C.-4072

    26-U.S.C.-4072 §4072 – Definitions Pathway Title 26 > Subtitle D > Chapter 32 > Subchapter A > Part II > Section 4072 Details Reference: Section 4072 Legend: §4072 – Definitions USCode Year: 2013 Provision Content (a) Taxable tire For purposes of this chapter, the term taxable tire means any tire of the type used on highway vehicles if wholly or in part made of rubber…

  • Subpart B – Special Provisions Applicable To Fuels Tax

    Subpart B – Special Provisions Applicable To Fuels Tax Special Provisions Applicable To Fuels Tax Pathway Title 26 > Subtitle D > Chapter 32 > Subchapter A > Part III > Subpart B Details Reference: Subpart B Legend: Special Provisions Applicable To Fuels Tax USCode Year: 2013 Provision Content Prior Provisions A prior subpart B, consisting of sections 4091 to 4093, related to taxation of…