U.S. Code / Title 26 — Internal Revenue Code / Subtitle D—Miscellaneous Excise Taxes / Chapter 31—Retail Excise TaxesTitle 26SubchapterSubchapter B—Special FuelsContents§ 4041. Imposition of tax§ 4042. Tax on fuel used in commercial transportation on inland waterways§ 4043. Surtax on fuel used in aircraft part of a fractional ownership program