---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch32/schA/ptIII"
level: "part"
label: "Part III"
heading: "Petroleum Products"
release: "119-102"
url: "https://uscodex.org/usc/26/stD-ch32-schA-ptIII"
sections_count: 9
---

# Part III — Petroleum Products

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

## Contents

- [Subpart A — Motor and Aviation Fuels](/usc/26/stD-ch32-schA-ptIII-sptA.md)
- [Subpart B — Special Provisions Applicable to Fuels Tax](/usc/26/stD-ch32-schA-ptIII-sptB.md)