---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch38/schD"
level: "subchapter"
label: "Subchapter D"
heading: "Ozone-Depleting Chemicals, Etc."
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch38-schD"
sections_count: 2
---

# Subchapter D — Ozone-Depleting Chemicals, Etc.

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 38 — Repealed

## Sections

- [§4681. Imposition of tax](/usc/26/4681.md)
- [§4682. Definitions and special rules](/usc/26/4682.md)