---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch32/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Automotive and Related Items"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch32-schA"
sections_count: 14
---

# Subchapter A — Automotive and Related Items

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 32 — Manufacturers Excise Taxes

## Contents

- [Part I — Gas Guzzlers](/usc/26/stD-ch32-schA-ptI.md)
- [Part II — Tires](/usc/26/stD-ch32-schA-ptII.md)
- [Part III — Petroleum Products](/usc/26/stD-ch32-schA-ptIII.md)