---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch51/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Gallonage and Occupational Taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch51-schA"
sections_count: 43
---

# Subchapter A — Gallonage and Occupational Taxes

Title 26 — Internal Revenue Code › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51 — Distilled Spirits, Wines, and Beer

## Contents

- [Part I — Gallonage Taxes](/usc/26/stE-ch51-schA-ptI.md)
- [Part II — Miscellaneous Provisions](/usc/26/stE-ch51-schA-ptII.md)