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★ Subtitle D: Miscellaneous Excise Taxes
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★ Chapter 39: Registration-Required Obligations
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Subtitle D: Miscellaneous Excise Taxes
★ Chapter 31: Retail Excise Taxes
★ Subchapter A: Luxury Passenger Automobiles
★ Section 4001 - Imposition of tax
★ Section 4002 - 1st retail sale; uses, etc. treated as sales; determination of price
★ Section 4003 - Special rules
★ Subchapter B: Special Fuels
★ Section 4041 - Imposition of tax
★ Section 4042 - Tax on fuel used in commercial transportation on inland waterways
★ Section 4043 - Surtax on fuel used in aircraft part of a fractional ownership program
★ Subchapter C: Heavy Trucks and Trailers
★ Section 4051 - Imposition of tax on heavy trucks and trailers sold at retail
★ Section 4052 - Definitions and special rules
★ Section 4053 - Exemptions
★ Chapter 32: Manufacturers Excise Taxes
★ Subchapter A: Automotive and Related Items
★ Part I Gas Guzzlers
★ Section 4061 to 4063 - Repealed. Pub. L. 98-369, div. A, title VII, Section 735(a)(1), July 18, 1984, 98 Stat. 980
★ Section 4064 - Gas guzzler tax
★ Part II Tires
★ Section 4071 - Imposition of tax
★ Section 4072 - Definitions
★ Section 4073 - Exemptions
★ Part III Petroleum Products
★ Section 4081 - Imposition of tax
★ Section 4082 - Exemptions for diesel fuel and kerosene
★ Section 4083 - Definitions; special rule; administrative authority
★ Section 4084 - Cross references
★ Section 4101 - Registration and bond
★ Section 4102 - Inspection of records by local officers
★ Section 4103 - Certain additional persons liable for tax where willful failure to pay
★ Section 4104 - Information reporting for persons claiming certain tax benefits
★ Section 4105 - Two-party exchanges
★ Subchapter B: Coal
★ Section 4121 - Imposition of tax
★ Subchapter C: Certain Vaccines
★ Section 4131 - Imposition of tax
★ Section 4132 - Definitions and special rules
★ Subchapter D: Recreational Equipment
★ Part I: Sporting Goods
★ Section 4161 - Imposition of tax
★ Section 4162 - Definitions; treatment of certain resales
★ Part II: Sporting Goods
★ Section 4171 to 4173 - Repealed. Pub. L. 89-44, title II, Section 205(b), June 21, 1965, 79 Stat. 140
★ Part III: Firearms
★ Section 4181 - Imposition of tax
★ Section 4182 - Exemptions
★ Subchapter E: Medical Devices
★ Section 4191, 4192 - Repealed. Pub. L. 89-44, title II, Section 206, June 21, 1965, 79 Stat. 140
★ Section 4201 - Repealed. Pub. L. 89-44, title II, Section 206, June 21, 1965, 79 Stat. 140
★ Section 4211 - Repealed. Pub. L. 89-44, title II, Section 206, June 21, 1965, 79 Stat. 140
★ Subchapter F: Special Provisions Applicable to Manufacturers Tax
★ Section 4216 - Definition of price
★ Section 4217 - Leases
★ Section 4218 - Use by manufacturer or importer considered sale
★ Section 4219 - Application of tax in case of sales by other than manufacturer or importer
★ Section 4220 to 4225 - Repealed. Pub. L. 85-859, title I, Section 119(a), Sept. 2, 1958, 72 Stat. 1282
★ Subchapter G: Exemptions, Registration, Etc.
★ Section 4221 - Certain tax-free sales
★ Section 4222 - Registration
★ Section 4223 - Special rules relating to further manufacture
★ Section 4224 - Repealed. Pub. L. 89-44, title I, Section 101(b)(5), June 21, 1965, 79 Stat. 136
★ Section 4225 - Exemption of articles manufactured or produced by Indians
★ Section 4226 - Repealed. Pub. L. 94-455, title XIX, Section 1904(a)(4), Oct. 4, 1976, 90 Stat. 1811
★ Section 4227 - Cross reference
★ Chapter 33: Facilities and Services
★ Subchapter A: Repealed
★ Section 4231 to 4234 - Repealed. Pub. L. 89-44, title III, Section 301, June 21, 1965, 79 Stat. 145
★ Section 4241 to 4243 - Repealed. Pub. L. 89-44, title III, Section 301, June 21, 1965, 79 Stat. 145
★ Subchapter B: Communications
★ Section 4251 - Imposition of tax
★ Section 4252 - Definitions
★ Section 4253 - Exemptions
★ Section 4254 - Computation of tax
★ Subchapter C: Transportation by Air
★ Part I: Persons
★ Section 4261 - Imposition of tax
★ Section 4262 - Definition of taxable transportation
★ Section 4263 - Special rules
★ Part II: Property
★ Section 4271 - Imposition of tax
★ Section 4272 - Definition of taxable transportation, etc.
★ Part III: Special Provisions Applicable To Taxes on Transportation by Air
★ Section 4281 - Small aircraft on nonestablished lines
★ Section 4282 - Transportation by air for other members of affiliated group
★ Section 4283 - Repealed. Pub. L. 101-508, title XI, Section 11213(e)(1), Nov. 5, 1990, 104 Stat. 1388-436
★ Subchapter D: Repealed
★ Section 4286, 4287 - Repealed. Pub. L. 89-44, title III, Section 304, June 21, 1965, 79 Stat. 148
★ Subchapter E: Special Provisions Applicable to Services and Facilities Taxes
★ Section 4291 - Cases where persons receiving payment must collect tax
★ Section 4292 - Repealed. Pub. L. 94-455, title XIX, Section 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812
★ Section 4293 - Exemption for United States and possessions
★ Section 4294, 4295 - Repealed. Pub. L. 94-455, title XIX, Section 1904(a)(10), (11), Oct. 4, 1976, 90 Stat. 1812
★ Chapter 34: Taxes on Certain Insurance Policies
★ Subchapter A: Policies Issued By Foreign Insurers
★ Section 4371 - Imposition of tax
★ Section 4372 - Definitions
★ Section 4373 - Exemptions
★ Section 4374 - Liability for tax
★ Subchapter B: Insured and Self-Insured Health Plans
★ Section 4375 - Health insurance
★ Section 4376 - Self-insured health plans
★ Section 4377 - Definitions and special rules
★ Chapter 35: Taxes on Wagering
★ Subchapter A: Tax on Wagers
★ Section 4401 - Imposition of tax
★ Section 4402 - Exemptions
★ Section 4403 - Record requirements
★ Section 4404 - Territorial extent
★ Section 4405 - Cross references
★ Subchapter B: Occupational Tax
★ Section 4411 - Imposition of tax
★ Section 4412 - Registration
★ Section 4413 - Certain provisions made applicable
★ Section 4414 - Cross references
★ Subchapter C: Miscellaneous Provisions
★ Section 4421 - Definitions
★ Section 4422 - Applicability of Federal and State laws
★ Section 4423 - Inspection of books
★ Section 4424 - Disclosure of wagering tax information
★ Chapter 36: Certain Other Excise Taxes
★ Subchapter A: Harbor Maintenance Tax
★ Section 4461 - Imposition of tax
★ Section 4462 - Definitions and special rules
★ Subchapter B: Transportation by Water
★ Section 4471 - Imposition of tax
★ Section 4472 - Definitions
★ Subchapter C: Repealed
★ Section 4471 to 4474 - Repealed. Pub. L. 89-44, title IV, Section 404, June 21, 1965, 79 Stat. 149
★ Subchapter D: Tax on Use of Certain Vehicles
★ Section 4481 - Imposition of tax
★ Section 4482 - Definitions
★ Section 4483 - Exemptions
★ Section 4484 - Cross references
★ Subchapter E: Repealed
★ Section 4491 to 4494 - Repealed. Pub. L. 97-248, title II, Section 280(c)(1), Sept. 3, 1982, 96 Stat. 564
★ Subchapter F: Repealed
★ Section 4495 to 4498 - Repealed. Pub. L. 105-34, title XIV, Section 1432(b)(1), Aug. 5, 1997, 111 Stat. 1050
★ Chapter 37: Repealed
★ Section 4501 to 4503 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(48), Nov. 5, 1990, 104 Stat. 1388-522
★ Chapter 38 Repealed
★ Section 4521 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
★ Section 4531, 4532 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
★ Section 4541, 4542 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
★ Section 4551 to 4553 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
★ Section 4561, 4562 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
★ Section 4571, 4572 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
★ Section 4581, 4582 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
★ Section 4591 to 4597 - Repealed. Pub. L. 94-455, title XIX, Section 1904(a)(15), Oct. 4, 1976, 90 Stat. 1814
★ Section 4601 to 4603 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
★ Chapter 38. Environmental Taxes
★ Subchapter A: Tax on Petroleum
★ Section 4611 - Imposition of tax
★ Section 4612 - Definitions and special rules
★ Subchapter B: Tax on Certain Chemicals
★ Section 4661 - Imposition of tax
★ Section 4662 - Definitions and special rules
★ Subchapter C: Tax on Certain Imported Substances
★ Section 4671 - Imposition of tax
★ Section 4672 - Definitions and special rules
★ Subchapter D: Ozone-Depleting Chemicals, Etc.
★ Section 4681 - Imposition of tax
★ Section 4682 - Definitions and special rules
★ Chapter 39: Registration-Required Obligations
★ Section 4701 - Tax on issuer of registration-required obligation not in registered form
★ Chapter 40: General Provisions Relating To Occupational Taxes
★ Section 4901 - Payment of tax
★ Section 4902 - Liability of partners
★ Section 4903 - Liability in case of business in more than one location
★ Section 4904 - Liability in case of different businesses of same ownership and location
★ Section 4905 - Liability in case of death or change of location
★ Section 4906 - Application of State laws
★ Section 4907 - Federal agencies or instrumentalities
★ Chapter 41: Public Charities
★ Section 4911 - Tax on excess expenditures to influence legislation
★ Section 4912 - Tax on disqualifying lobbying expenditures of certain organizations
★ Chapter 42: Private Foundations; And Certain Other Tax-Exempt Organizations
★ Subchapter A: Private Foundations
★ Section 4940 - Excise tax based on investment income
★ Section 4941 - Taxes on self-dealing
★ Section 4942 - Taxes on failure to distribute income
★ Section 4943 - Taxes on excess business holdings
★ Section 4944 - Taxes on investments which jeopardize charitable purpose
★ Section 4945 - Taxes on taxable expenditures
★ Section 4946 - Definitions and special rules
★ Section 4947 - Application of taxes to certain nonexempt trusts
★ Section 4948 - Application of taxes and denial of exemption with respect to certain foreign organizations
★ Subchapter B: Black Lung Benefit Trusts
★ Section 4951 - Taxes on self-dealing
★ Section 4952 - Taxes on taxable expenditures
★ Section 4953 - Tax on excess contributions to black lung benefit trusts
★ Subchapter C: Political Expenditures of Section 501(c)(3) Organizations
★ Section 4955 - Taxes on political expenditures of section 501(c)(3) organizations
★ Subchapter D: Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements
★ Section 4958 - Taxes on excess benefit transactions
★ Section 4959 - Taxes on failures by hospital organizations
★ Subchapter E: Abatement of First and Second Tier Taxes in Certain Cases
★ Section 4961 - Abatement of second tier taxes where there is correction
★ Section 4962 - Abatement of first tier taxes in certain cases
★ Section 4963 - Definitions
★ Subchapter F: Tax Shelter Transactions
★ Section 4965 - Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
★ Subchapter G: Donor Advised Funds
★ Section 4966 - Taxes on taxable distributions
★ Section 4967 - Taxes on prohibited benefits
★ Chapter 43: Qualified Pension, Etc., Plans
★ Section 4971 - Taxes on failure to meet minimum funding standards
★ Section 4972 - Tax on nondeductible contributions to qualified employer plans
★ Section 4973 - Tax on excess contributions to certain tax-favored accounts and annuities
★ Section 4974 - Excise tax on certain accumulations in qualified retirement plans
★ Section 4975 - Tax on prohibited transactions
★ Section 4976 - Taxes with respect to funded welfare benefit plans
★ Section 4977 - Tax on certain fringe benefits provided by an employer
★ Section 4978 - Tax on certain dispositions by employee stock ownership plans and certain cooperatives
★ Section 4978A - Repealed. Pub. L. 101-239, title VII, Section 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353
★ Section 4978B - Repealed. Pub. L. 104-188, title I, Section 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834
★ Section 4979 - Tax on certain excess contributions
★ Section 4979A - Tax on certain prohibited allocations of qualified securities
★ Section 4980 - Tax on reversion of qualified plan assets to employer
★ Section 4980A - Repealed. Pub. L. 105-34, title X, Section 1073(a), Aug. 5, 1997, 111 Stat. 948
★ Section 4980B - Failure to satisfy continuation coverage requirements of group health plans
★ Section 4980C - Requirements for issuers of qualified long-term care insurance contracts
★ Section 4980D - Failure to meet certain group health plan requirements
★ Section 4980E - Failure of employer to make comparable Archer MSA contributions
★ Section 4980F - Failure of applicable plans reducing benefit accruals to satisfy notice requirements
★ Section 4980G - Failure of employer to make comparable health savings account contributions
★ Section 4980H - Shared responsibility for employers regarding health coverage
★ Section 4980I - Excise tax on high cost employer-sponsored health coverage
★ Chapter 44: Qualified Investment Entities
★ Section 4981 - Excise tax on undistributed income of real estate investment trusts
★ Section 4982 - Excise tax on undistributed income of regulated investment companies
★ Chapter 45: Provisions Relating To Expatriated Entities
★ Section 4985 - Stock compensation of insiders in expatriated corporations
★ Chapter 46: Golden Parachute Payments
★ Section 4999 - Golden parachute payments
★ Chapter 47: Certain Group Health Plans
★ Section 5000 - Certain group health plans
★ Chapter 48: Maintenance of Minimum Essential Coverage
★ Section 5000A - Requirement to maintain minimum essential coverage
★ Chapter 49: Cosmetic Services
★ Section 5000B - Imposition of tax on indoor tanning services
★ Chapter 50: Foreign Procurement
★ Section 5000C - Imposition of tax on certain foreign procurement
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