---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch32"
level: "chapter"
label: "Chapter 32"
heading: "Manufacturers Excise Taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch32"
sections_count: 35
---

# Chapter 32 — Manufacturers Excise Taxes

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

## Contents

- [Subchapter A — Automotive and Related Items](/usc/26/stD-ch32-schA.md)
- [Subchapter B — Coal](/usc/26/stD-ch32-schB.md)
- [Subchapter C — Certain Vaccines](/usc/26/stD-ch32-schC.md)
- [Subchapter D — Recreational Equipment](/usc/26/stD-ch32-schD.md)
- [Subchapter E — Repealed](/usc/26/stD-ch32-schE.md)
- [Subchapter F — Special Provisions Applicable to Manufacturers Tax](/usc/26/stD-ch32-schF.md)
- [Subchapter G — Exemptions, Registration, Etc.](/usc/26/stD-ch32-schG.md)