2021 U.S. Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes

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Publication Title	United States Code, 2018 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
Category	Bills and Statutes
Collection	United States Code
SuDoc Class Number	Y 1.2/5:
Contained Within	Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes
Contains	sections 4001 to 5000C
Date	2021
Laws In Effect As Of Date	January 3, 2022
Positive Law	No
Disposition	standard

Table of Contents
Front Matter
+ Chapter 31 - Retail Excise Taxes (Section 4001 - 4053)
- Table of Contents
- Front Matter
- Subchapter A - Repealed (Section 4001 - 4003)
- Subchapter B - Special Fuels (Section 4041 - 4043)
- Subchapter C - Heavy Trucks and Trailers (Section 4051 - 4053)
+ Chapter 32 - Manufacturers Excise Taxes (Section 4061 - 4227)
- Table of Contents
- Front Matter
- Subchapter A - Automotive and Related Items (Section 4061 - 4105)
- Subchapter B - Coal (Section 4121 - 4121)
- Subchapter C - Certain Vaccines (Section 4131 - 4132)
- Subchapter D - Recreational Equipment (Section 4161 - 4182)
- Subchapter E - Repealed (Section 4191 - 4191)
- Subchapter F - Special Provisions Applicable to Manufacturers Tax (Section 4216 - 4225)
- Subchapter G - Exemptions, Registration, Etc. (Section 4221 - 4227)
+ Chapter 33 - Facilities and Services (Section 4231 - 4295)
- Table of Contents
- Front Matter
- Subchapter A - Repealed (Section 4231 - 4243)
- Subchapter B - Communications (Section 4251 - 4254)
- Subchapter C - Transportation by Air (Section 4261 - 4283)
- Subchapter D - Repealed (Section 4286 - 4287)
- Subchapter E - Special Provisions Applicable to Services and Facilities Taxes (Section 4291 - 4295)
+ Chapter 34 - Taxes on Certain Insurance Policies (Section 4371 - 4377)
- Table of Contents
- Front Matter
- Subchapter A - Policies Issued by Foreign Insurers (Section 4371 - 4374)
- Subchapter B - Insured and Self-Insured Health Plans (Section 4375 - 4377)
+ Chapter 35 - Taxes on Wagering (Section 4401 - 4424)
- Table of Contents
- Front Matter
- Subchapter A - Tax on Wagers (Section 4401 - 4405)
- Subchapter B - Occupational Tax (Section 4411 - 4414)
- Subchapter C - Miscellaneous Provisions (Section 4421 - 4424)
+ Chapter 36 - Certain Other Excise Taxes (Section 4461 - 4498)
- Table of Contents
- Front Matter
- Subchapter A - Harbor Maintenance Tax (Section 4461 - 4462)
- Subchapter B - Transportation by Water (Section 4471 - 4472)
- Subchapter C - Repealed (Section 4471 - 4474)
- Subchapter D - Tax on Use of Certain Vehicles (Section 4481 - 4484)
- Subchapter E - Repealed (Section 4491 - 4494)
- Subchapter F - Repealed (Section 4495 - 4498)
+ Chapter 37 - Repealed (Section 4501 - 4503)
- Secs. 4501 to 4503 - Repealed. Pub. L. 101-508, title XI, §11801(a)(48), Nov. 5, 1990, 104 Stat. 1388-522
+ Chapter 38 - Repealed (Section 4521 - 4603)
- Sec. 4521 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Secs. 4531, 4532 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Secs. 4541, 4542 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Secs. 4551 to 4553 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Secs. 4561, 4562 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Secs. 4571, 4572 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Secs. 4581, 4582 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Secs. 4591 to 4597 - Repealed. Pub. L. 94-455, title XIX, §1904(a)(15), Oct. 4, 1976, 90 Stat. 1814
- Secs. 4601 to 4603 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Table of Contents
- Front Matter
- Subchapter A - Tax on Petroleum (Section 4611 - 4612)
- Subchapter B - Tax on Certain Chemicals (Section 4661 - 4662)
- Subchapter C - Tax on Certain Imported Substances (Section 4671 - 4672)
- Subchapter D - Ozone-Depleting Chemicals, Etc. (Section 4681 - 4682)
+ Chapter 39 - Registration-Required Obligations (Section 4701 - 4701)
- Table of Contents
- Front Matter
- Sec. 4701 - Tax on issuer of registration-required obligation not in registered form
+ Chapter 40 - General Provisions Relating to Occupational Taxes (Section 4901 - 4907)
- Table of Contents
- Sec. 4901 - Payment of tax
- Sec. 4902 - Liability of partners
- Sec. 4903 - Liability in case of business in more than one location
- Sec. 4904 - Liability in case of different businesses of same ownership and location
- Sec. 4905 - Liability in case of death or change of location
- Sec. 4906 - Application of State laws
- Sec. 4907 - Federal agencies or instrumentalities
+ Chapter 41 - Public Charities (Section 4911 - 4912)
- Table of Contents
- Front Matter
- Sec. 4911 - Tax on excess expenditures to influence legislation
- Sec. 4912 - Tax on disqualifying lobbying expenditures of certain organizations
+ Chapter 42 - Private Foundations; and Certain Other Tax-Exempt Organizations (Section 4940 - 4968)
- Table of Contents
- Front Matter
- Subchapter A - Private Foundations (Section 4940 - 4948)
- Subchapter B - Black Lung Benefit Trusts (Section 4951 - 4953)
- Subchapter C - Political Expenditures of Section 501(c)(3) Organizations (Section 4955 - 4955)
- Subchapter D - Failure by Certain Charitable Organizations to Meet Certain Qualification Requirements (Section 4958 - 4960)
- Subchapter E - Abatement of First and Second Tier Taxes in Certain Cases (Section 4961 - 4963)
- Subchapter F - Tax Shelter Transactions (Section 4965 - 4965)
- Subchapter G - Donor Advised Funds (Section 4966 - 4967)
- Subchapter H - Excise Tax Based on Investment Income of Private Colleges and Universities (Section 4968 - 4968)
+ Chapter 43 - Qualified Pension, etc., Plans (Section 4971 - 4980I)
- Table of Contents
- Front Matter
- Sec. 4971 - Taxes on failure to meet minimum funding standards
- Sec. 4972 - Tax on nondeductible contributions to qualified employer plans
- Sec. 4973 - Tax on excess contributions to certain tax-favored accounts and annuities
- Sec. 4974 - Excise tax on certain accumulations in qualified retirement plans
- Sec. 4975 - Tax on prohibited transactions
- Sec. 4976 - Taxes with respect to funded welfare benefit plans
- Sec. 4977 - Tax on certain fringe benefits provided by an employer
- Sec. 4978 - Tax on certain dispositions by employee stock ownership plans and certain cooperatives
- Sec. 4978A - Repealed. Pub. L. 101-239, title VII, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353
- Sec. 4978B - Repealed. Pub. L. 104-188, title I, §1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834
- Sec. 4979 - Tax on certain excess contributions
- Sec. 4979A - Tax on certain prohibited allocations of qualified securities
- Sec. 4980 - Tax on reversion of qualified plan assets to employer
- Sec. 4980A - Repealed. Pub. L. 105-34, title X, §1073(a), Aug. 5, 1997, 111 Stat. 948
- Sec. 4980B - Failure to satisfy continuation coverage requirements of group health plans
- Sec. 4980C - Requirements for issuers of qualified long-term care insurance contracts
- Sec. 4980D - Failure to meet certain group health plan requirements
- Sec. 4980E - Failure of employer to make comparable Archer MSA contributions
- Sec. 4980F - Failure of applicable plans reducing benefit accruals to satisfy notice requirements
- Sec. 4980G - Failure of employer to make comparable health savings account contributions
- Sec. 4980H - Shared responsibility for employers regarding health coverage
- Sec. 4980I - Repealed. Pub. L. 116-94, div. N, title I, §503(a), Dec. 20, 2019, 133 Stat. 3119
+ Chapter 44 - Qualified Investment Entities (Section 4981 - 4982)
- Table of Contents
- Front Matter
- Sec. 4981 - Excise tax on undistributed income of real estate investment trusts
- Sec. 4982 - Excise tax on undistributed income of regulated investment companies
+ Chapter 45 - Provisions Relating to Expatriated Entities (Section 4985 - 4985)
- Table of Contents
- Front Matter
- Sec. 4985 - Stock compensation of insiders in expatriated corporations
+ Chapter 46 - Golden Parachute Payments (Section 4999 - 4999)
- Table of Contents
- Sec. 4999 - Golden parachute payments
+ Chapter 47 - Certain Group Health Plans (Section 5000 - 5000)
- Table of Contents
- Front Matter
- Sec. 5000 - Certain group health plans
+ Chapter 48 - Maintenance of Minimum Essential Coverage (Section 5000A - 5000A)
- Table of Contents
- Sec. 5000A - Requirement to maintain minimum essential coverage
+ Chapter 49 - Cosmetic Services (Section 5000B - 5000B)
- Table of Contents
- Front Matter
- Sec. 5000B - Imposition of tax on indoor tanning services
+ Chapter 50 - Foreign Procurement (Section 5000C - 5000C)
- Table of Contents
- Sec. 5000C - Imposition of tax on certain foreign procurement

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2021 U.S. CodeTitle 26 - Internal Revenue CodeSubtitle D - Miscellaneous Excise Taxes

2021 U.S. Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes