---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch36/schD"
level: "subchapter"
label: "Subchapter D"
heading: "Tax on Use of Certain Vehicles"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch36-schD"
sections_count: 4
---

# Subchapter D — Tax on Use of Certain Vehicles

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

## Sections

- [§4481. Imposition of tax](/usc/26/4481.md)
- [§4482. Definitions](/usc/26/4482.md)
- [§4483. Exemptions](/usc/26/4483.md)
- [§4484. Cross references](/usc/26/4484.md)