---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch31"
level: "chapter"
label: "Chapter 31"
heading: "Retail Excise Taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch31"
sections_count: 7
---

# Chapter 31 — Retail Excise Taxes

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

## Contents

- [Subchapter A — Repealed](/usc/26/stD-ch31-schA.md)
- [Subchapter B — Special Fuels](/usc/26/stD-ch31-schB.md)
- [Subchapter C — Heavy Trucks and Trailers](/usc/26/stD-ch31-schC.md)