Tax.

Tax. Any tax imposed by 26 U.S.C. 50015066, or by any corresponding provision of prior internal revenue laws, and in the case of any commodity of a kind subject to a tax under any such sections, any tax equal to any such tax, any additional tax, or any floor stocks tax. The term includes an extraction denominated a tax, and any penalty, addition to tax, additional amount, or interest applicable to any such tax.

Source

27 CFR § 70.501


Scoping language

When used in this subpart, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, terms shall have the meaning ascribed in this section.

Is this correct? or