---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch32/schC"
level: "subchapter"
label: "Subchapter C"
heading: "Certain Vaccines"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch32-schC"
sections_count: 2
---

# Subchapter C — Certain Vaccines

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

## Sections

- [§4131. Imposition of tax](/usc/26/4131.md)
- [§4132. Definitions and special rules](/usc/26/4132.md)