---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch31/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Special Fuels"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch31-schB"
sections_count: 3
---

# Subchapter B — Special Fuels

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 31 — Retail Excise Taxes

## Sections

- [§4041. Imposition of tax](/usc/26/4041.md)
- [§4042. Tax on fuel used in commercial transportation on inland waterways](/usc/26/4042.md)
- [§4043. Surtax on fuel used in aircraft part of a fractional ownership program](/usc/26/4043.md)