Title 26
This is not an official government website.
Copyright © 2026 PLEJ LC. All rights reserved.
Title 26
Title 26
RETAIL EXCISE TAXES
Move through the sections below while keeping the rest of the chapter close at hand in the explorer.
Title 26
6
Use the list below to move through the chapter quickly and jump into the specific section you want to read.
6 sections loaded in this panel.
Imposition of tax
Tax on fuel used in commercial transportation on inland waterways
Surtax on fuel used in aircraft part of a fractional ownership program
Imposition of tax on heavy trucks and trailers sold at retail
Definitions and special rules
Exemptions