Chapter 32. Manufacturers Excise Taxes

Subchapter A. Automotive and Related Items

• Part I. Gas Guzzlers
• Part II. Tires
• Part III. Petroleum Products

Subchapter B. Coal

• 26 U.S.C. § 4121 Imposition of Tax

Subchapter C. Certain Vaccines

• 26 U.S.C. § 4131 Imposition of Tax
• 26 U.S.C. § 4132 Definitions and Special Rules

Subchapter D. Recreational Equipment

• Part I. Sporting Goods
• Part II. Repealed
• Part III. Firearms

Subchapter E. Medical Devices

• 26 U.S.C. § 4191 Medical Devices

Subchapter F. Special Provisions Applicable to Manufacturers Tax

• 26 U.S.C. § 4216 Definition of Price
• 26 U.S.C. § 4217 Leases
• 26 U.S.C. § 4218 Use By Manufacturer Or Importer Considered Sale
• 26 U.S.C. § 4219 Application of Tax In Case of Sales By Other Than Manufacturer Or Importer
• 26 U.S.C. § 4220 to 4225 Repealed

Subchapter G. Exemptions, Registration, Etc

• 26 U.S.C. § 4221 Certain Tax-Free Sales
• 26 U.S.C. § 4222 Registration
• 26 U.S.C. § 4223 Special Rules Relating to Further Manufacture
• 26 U.S.C. § 4224 Repealed
• 26 U.S.C. § 4225 Exemption of Articles Manufactured Or Produced By Indians
• 26 U.S.C. § 4226 Repealed
• 26 U.S.C. § 4227 Cross Reference