Title 26
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Title 26
Title 26
MANUFACTURERS EXCISE TAXES
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Title 26
20
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Gas guzzler tax
Imposition of tax
Definitions
Exemptions
Imposition of tax
Imposition of tax
Definitions and special rules
Imposition of tax
Definitions; treatment of certain resales
Imposition of tax
Exemptions
Definition of price
Leases
Use by manufacturer or importer considered sale
Application of tax in case of sales by other than manufacturer or importer
Certain tax-free sales
Registration
Special rules relating to further manufacture
Exemption of articles manufactured or produced by Indians
Cross reference