Chapter 36. Certain Other Excise Taxes

Subchapter A. Harbor Maintenance Tax

• 26 U.S.C. § 4461 Imposition of Tax
• 26 U.S.C. § 4462 Definitions and Special Rules

Subchapter B. Transportation By Water

• 26 U.S.C. § 4471 Imposition of Tax
• 26 U.S.C. § 4472 Definitions

Subchapter C. Repealed

• 26 U.S.C. § 4471 to 4474 Repealed

Subchapter D. Tax On Use of Certain Vehicles

• 26 U.S.C. § 4481 Imposition of Tax
• 26 U.S.C. § 4482 Definitions
• 26 U.S.C. § 4483 Exemptions
• 26 U.S.C. § 4484 Cross References

Subchapter E. Repealed

• 26 U.S.C. § 4491 to 4494 Repealed

Subchapter F. Repealed

• 26 U.S.C. § 4495 to 4498 Repealed