---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchD/part43"
level: "part"
label: "Part 43"
heading: "Excise Tax on Transportation by Water"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchD-part43"
sections_count: 3
---

# Part 43 — Excise Tax on Transportation by Water

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter D — Miscellaneous Excise Taxes

## Sections

- [§43.0-1. Introduction.](/cfr/26/43.0-1.md)
- [§43.4471-1. Imposition of tax.](/cfr/26/43.4471-1.md)
- [§43.4472-1. Definitions.](/cfr/26/43.4472-1.md)