U.S. Code / Title 26 — Internal Revenue Code / Subtitle D—Miscellaneous Excise Taxes / Chapter 36—Certain Other Excise TaxesTitle 26SubchapterSubchapter D—Tax on Use of Certain VehiclesContents§ 4481. Imposition of tax§ 4482. Definitions§ 4483. Exemptions§ 4484. Cross references