Chapter 31. Retail Excise Taxes

Subchapter A. Luxury Passenger Automobiles

• § 4001. Imposition of Tax
• § 4002. 1st Retail Sale; Uses, Etc. Treated As Sales; Determination of Price
• § 4003. Special Rules

Subchapter B. Special Fuels

• § 4041. Imposition of Tax
• § 4042. Tax On Fuel Used In Commercial Transportation On Inland Waterways

Subchapter C. Heavy Trucks and Trailers

• § 4051. Imposition of Tax On Heavy Trucks and Trailers Sold At Retail
• § 4052. Definitions and Special Rules
• § 4053. Exemptions