---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch36/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Transportation by Water"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch36-schB"
sections_count: 2
---

# Subchapter B — Transportation by Water

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 36 — Certain Other Excise Taxes

## Sections

- [§4471. Imposition of tax](/usc/26/4471.md)
- [§4472. Definitions](/usc/26/4472.md)