---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch32/schA/ptI"
level: "part"
label: "Part I"
heading: "Gas Guzzlers"
release: "119-102"
url: "https://uscodex.org/usc/26/stD-ch32-schA-ptI"
sections_count: 2
---

# Part I — Gas Guzzlers

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 32 — Manufacturers Excise Taxes › Subchapter A — Automotive and Related Items

## Sections

- [§§4061 to 4063. Repealed.](/usc/26/4061...4063.md)
- [§4064. Gas guzzler tax](/usc/26/4064.md)