26 CFR Part 48 - MANUFACTURERS AND RETAILERS EXCISE TAXES

{'United States Code': [{'Title': '26', 'Section': '422', 'headtext': ' Incentive stock options', 'cleanpath': '/uscode/text/26/422'}, {'Title': '19', 'Section': '1623', 'headtext': ' Bonds and other security', 'cleanpath': '/uscode/text/19/1623'}, {'Title': '26', 'Section': '4041', 'headtext': ' Imposition of tax', 'cleanpath': '/uscode/text/26/4041'}, {'Title': '26', 'Section': '4051', 'headtext': ' Imposition of tax on heavy trucks and trailers sold at retail', 'cleanpath': '/uscode/text/26/4051'}, {'Title': '26', 'Section': '4052', 'headtext': ' Definitions and special rules', 'cleanpath': '/uscode/text/26/4052'}, {'Title': '26', 'Section': '4061', 'headtext': ' Repealed. Pub. L. 98–369, div. A, title VII, §\u202f735(a)(1), July 18, 1984, 98 Stat. 980]', 'cleanpath': '/uscode/text/26/4061'}, {'Title': '26', 'Section': '4064', 'headtext': ' Gas guzzler tax', 'cleanpath': '/uscode/text/26/4064'}, {'Title': '26', 'Section': '4071', 'headtext': ' Imposition of tax', 'cleanpath': '/uscode/text/26/4071'}, {'Title': '26', 'Section': '4073', 'headtext': ' Exemptions', 'cleanpath': '/uscode/text/26/4073'}, {'Title': '26', 'Section': '4081', 'headtext': ' Imposition of tax', 'cleanpath': '/uscode/text/26/4081'}, {'Title': '26', 'Section': '4082', 'headtext': ' Exemptions for diesel fuel and kerosene', 'cleanpath': '/uscode/text/26/4082'}, {'Title': '26', 'Section': '4083', 'headtext': ' Definitions; special rule; administrative authority', 'cleanpath': '/uscode/text/26/4083'}, {'Title': '26', 'Section': '4101', 'headtext': ' Registration and bond', 'cleanpath': '/uscode/text/26/4101'}, {'Title': '26', 'Section': '4191', 'headtext': ' Repealed. Pub. L. 116–94, div. N, title I, §\u202f501(a), Dec. 20, 2019, 133 Stat. 3118]', 'cleanpath': '/uscode/text/26/4191'}, {'Title': '26', 'Section': '4222', 'headtext': ' Registration', 'cleanpath': '/uscode/text/26/4222'}, {'Title': '26', 'Section': '4293', 'headtext': ' Exemption for United States and possessions', 'cleanpath': '/uscode/text/26/4293'}, {'Title': '26', 'Section': '4483', 'headtext': ' Exemptions', 'cleanpath': '/uscode/text/26/4483'}, {'Title': '26', 'Section': '6427', 'headtext': ' Fuels not used for taxable purposes', 'cleanpath': '/uscode/text/26/6427'}, {'Title': '26', 'Section': '7805', 'headtext': ' Rules and regulations', 'cleanpath': '/uscode/text/26/7805'}], 'Statutes at Large': [{'Volume': '92', 'Page': '1257', 'headtext': '92 Stat. 1257', 'cleanpath': 'https://www.law.cornell.edu/rio/citation/92_Stat._1257'}], 'Public Laws': [{'Congress': '95', 'Law Number': '95-458', 'headtext': 'Pub L. 95-458', 'cleanpath': 'https://www.law.cornell.edu/rio/citation/Pub._L._95-95-458'}], 'Presidential Documents': []}