U.S. Code > Title 26 Internal Revenue Code > Subtitle D—Miscellaneous Excise Taxes (§§ 4001—5000C) > CHAPTER 32—MANUFACTURERS EXCISE TAXES (§§ 4061_to_4063—4227) > Subchapter A—Automotive and Related Items (§§ 4061_to_4063—4105) > PART III—PETROLEUM PRODUCTS (§§ 4081—4105) > Subpart A—Motor and Aviation Fuels (§§ 4081—4084)