Statutes, codes, and regulations

United States Code

Title 26 - INTERNAL REVENUE CODESubtitle D - MISCELLANEOUS EXCISE TAXES

Chapter 38 - ENVIRONMENTAL TAXES

Subchapter C - TAX ON CERTAIN IMPORTED SUBSTANCES

Subchapter C - TAX ON CERTAIN IMPORTED SUBSTANCES

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Section 4671 - Imposition of tax
Section 4672 - Definitions and special rules

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