---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch38/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Tax on Petroleum"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch38-schA"
sections_count: 2
---

# Subchapter A — Tax on Petroleum

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 38 — Repealed

## Sections

- [§4611. Imposition of tax](/usc/26/4611.md)
- [§4612. Definitions and special rules](/usc/26/4612.md)