---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch32/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Coal"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch32-schB"
sections_count: 1
---

# Subchapter B — Coal

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

## Sections

- [§4121. Imposition of tax](/usc/26/4121.md)