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26 U.S.C. § 4161 — Imposition of tax
Federal law — U.S. Code and appendices · legal_authorities
**(a) Sport fishing equipment**
(1) **Imposition of tax**
(A) *In general* — There is hereby imposed on the sale of any article of sport fishing equipment by the manufacturer, producer, or importer a tax equal to 10 percent of the price for which so sold.
(B) *Limitation on tax imposed on fishing rods and poles* — The tax imposed by subparagraph (A) on any fishing rod or pole shall not exceed $10.
(2) **3 percent rate of tax for electric outboard motors** — In the case of an electric outboard motor, paragraph (1) shall be applied by substituting “3 percent” for “10 percent”.
(3) **3 percent rate of tax for tackle boxes** — In the case of fishing tackle boxes, paragraph (1) shall be applied by substituting “3 percent” for “10 percent”.
(4) **Parts or accessories sold in connection with taxable sale** — In the case of any sale by the manufacturer, producer, or importer of any article of sport fishing equipment, such article shall be treated as including any parts or accessories of such article sold on or in connection therewith or with the sale thereof.
**(b) Bows and arrows, etc.**
(1) **Bows**
(A) *In general* — There is hereby imposed on the sale by the manufacturer, producer, or importer of any bow which has a peak draw weight of 30 pounds or more, a tax equal to 11 percent of the price for which so sold.
(B) *Archery equipment* — There is hereby imposed on the sale by the manufacturer, producer, or importer—
(i) of any part or accessory suitable for inclusion in or attachment to a bow described in subparagraph (A), and
(ii) of any quiver, broadhead, or point suitable for use with an arrow described in paragraph (2),
a tax equal to 11 percent of the price for which so sold.
(2) **Arrows**
(A) *In general* — There is hereby imposed o
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Stable record: federal_law:legal_authorities:record_usc_b4cda0103500f88397920111
Source file: Laws/federal/codes/united-states-code/title-26/section-4161-imposition-of-tax--03c5baef82.md
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Source location: Title 26, Chapter 32, § 4161; chapter-032-manufacturers-excise-taxes.md
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**(a) Sport fishing equipment**
(1) **Imposition of tax**
(A) *In general* — There is hereby imposed on the sale of any article of sport fishing equipment by the manufacturer, producer, or importer a tax equal to 10 percent of the price for which so sold.
(B) *Limitation on tax imposed on fishing rods and poles* — The tax imposed by subparagraph (A) on any fishing rod or pole shall not exceed $10.
(2) **3 percent rate of tax for electric outboard motors** — In the case of an electric outboard motor, paragraph (1) shall be applied by substituting “3 percent” for “10 percent”.
(3) **3 percent rate of tax for tackle boxes** — In the case of fishing tackle boxes, paragraph (1) shall be applied by substituting “3 percent” for “10 percent”.
(4) **Parts or accessories sold in connection with taxable sale** — In the case of any sale by the manufacturer, producer, or importer of any article of sport fishing equipment, such article shall be treated as including any parts or accessories of such article sold on or in connection therewith or with the sale thereof.
**(b) Bows and arrows, etc.**
(1) **Bows**
(A) *In general* — There is hereby imposed on the sale by the manufacturer, producer, or importer of any bow which has a peak draw weight of 30 pounds or more, a tax equal to 11 percent of the price for which so sold.
(B) *Archery equipment* — There is hereby imposed on the sale by the manufacturer, producer, or importer—
(i) of any part or accessory suitable for inclusion in or attachment to a bow described in subparagraph (A), and
(ii) of any quiver, broadhead, or point suitable for use with an arrow described in paragraph (2),
a tax equal to 11 percent of the price for which so sold.
(2) **Arrows**
(A) *In general* — There is hereby imposed on the first sale by the manufacturer, producer, or importer of any shaft (whether sold separately or incorporated as part of a finished or unfinished product) of a type used in the manufacture of any arrow which after its assembly—
(i) measures 18 inches overall or more in length, or
(ii) measures less than 18 inches overall in length but is suitable for use with a bow described in paragraph (1)(A),
a tax equal to 39 cents per shaft.
(B) *Exemption for certain wooden arrow shafts* — Subparagraph (A) shall not apply to any shaft consisting of all natural wood with no laminations or artificial means of enhancing the spine of such shaft (whether sold separately or incorporated as part of a finished or unfinished product) of a type used in the manufacture of any arrow which after its assembly—
(i) measures 5⁄16 of an inch or less in diameter, and
(ii) is not suitable for use with a bow described in paragraph (1)(A).
(C) *Adjustment for inflation*
(i) *In general* — In the case of any calendar year beginning after 2005, the 39-cent amount specified in subparagraph (A) shall be increased by an amount equal to the product of—
(I) such amount, multiplied by
(II) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year, determined by substituting “2004” for “2016” in subparagraph (A)(ii) thereof.
(ii) *Rounding* — If any increase determined under clause (i) is not a multiple of 1 cent, such increase shall be rounded to the nearest multiple of 1 cent.
(3) **Coordination with subsection (a)** — No tax shall be imposed under this subsection with respect to any article taxable under subsection (a).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Interstate System Projects.—**
(1) **In general.—** — Except as otherwise provided in this chapter, the Federal share payable on account of any project on the Interstate System (including a project to add high occupancy vehicle lanes and a project to add auxiliary lanes but excluding a project to add any other lanes) shall be 90 percent of the total cost thereof, plus a percentage of the remaining 10 percent of such cost in any State containing unappropriated and unreserved public lands and nontaxable Indian lands, individual and tribal, exceeding 5 percent of the total area of all lands therein, equal to the percentage that the area of such lands in such State is of its total area; except that such Federal share payable on any project in any State shall not exceed 95 percent of the total cost of such project.
(2) **State-determined lower federal share.—** — In the case of any project subject to paragraph (1), a State may determine a lower Federal share than the Federal share determined under such paragraph.
**(b) Other Projects.—** Except as otherwise provided in this title, the Federal share payable on account of any project or activity carried out under this title (other than a project subject to subsection (a)) shall be—
(1) 80 percent of the cost thereof, except that in the case of any State containing nontaxable Indian lands, individual and tribal, and public domain lands (both reserved and unreserved) exclusive of national forests and national parks and monuments, exceeding 5 percent of the total area of all lands therein, the Federal share, for purposes of this chapter, shall be increased by a percentage of the remaining cost equal to the percentage that the area of all such lands in such State, is of its total area; or
(2) 80 percent of the cost ther
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general**
(1) **Tires and taxable fuel** — Where before October 1, 2028, any article subject to the tax imposed by section 4071 or 4081 has been sold by the manufacturer, producer, or importer and on such date is held by a dealer and has not been used and is intended for sale, there shall be credited or refunded (without interest) to the manufacturer, producer, or importer an amount equal to the difference between the tax paid by such manufacturer, producer, or importer on his sale of the article and the amount of tax made applicable to such article on and after October 1, 2028, if claim for such credit or refund is filed with the Secretary on or before March 31, 2029, based upon a request submitted to the manufacturer, producer, or importer before January 1, 2029, by the dealer who held the article in respect of which the credit or refund is claimed, and, on or before March 31, 2029, reimbursement has been made to such dealer by such manufacturer, producer, or importer for the tax reduction on such article or written consent has been obtained from such dealer to allowance of such credit or refund. No credit or refund shall be allowable under this paragraph with respect to taxable fuel in retail stocks held at the place where intended to be sold at retail, nor with respect to taxable fuel held for sale by a producer or importer of taxable fuel.
(2) **Definitions** — For purposes of this section—
(A) The term “dealer” includes a wholesaler, jobber, distributor, or retailer.
(B) An article shall be considered as “held by a dealer” if title thereto has passed to such dealer (whether or not delivery to him has been made), and if for purposes of consumption title to such article or possession thereof has not at any time been transferred to any person other t
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6412
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, added Pub. L. 89–44, title II, § 202(b), June 21, 1965, 79 Stat. 137; amended Pub. L. 91–258, title II, § 207(b), May 21, 1970, 84 Stat. 248; Pub. L. 94–455, title XIX, § 1906(a)(30), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1828, 1834; Pub. L. 95–618, title II, §§ 222(a)(3), 233(b)(1), (2)(A), Nov. 9, 1978, 92 Stat. 3187, 3191; Pub. L. 97–473, title II, § 202(b)(13), Jan. 14, 1983, 96 Stat. 2610, had provided for payments by the Secretary of an amount equal to 6 cents for each gallon of lubricating oil used in a qualified business use or in a qualified bus to certain ultimate purchasers of the lubricating oil.
#### Effective Date of Repeal
Repeal applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97–424, set out as an Effective Date of 1983 Amendment note under [section 34 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section34&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6424
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Sport fishing equipment defined** For purposes of this part, the term “sport fishing equipment” means—
(1) fishing rods and poles (and component parts therefor),
(2) fishing reels,
(3) fly fishing lines, and other fishing lines not over 130 pounds test,
(4) fishing spears, spear guns, and spear tips,
(5) items of terminal tackle, including—
(A) leaders,
(B) artificial lures,
(C) artificial baits,
(D) artificial flies,
(E) fishing hooks,
(F) bobbers,
(G) sinkers,
(H) snaps,
(I) drayles, and
(J) swivels,
but not including natural bait or any item of terminal tackle designed for use and ordinarily used on fishing lines not described in paragraph (3), and
(6) the following items of fishing supplies and accessories—
(A) fish stringers,
(B) creels,
(C) tackle boxes,
(D) bags, baskets, and other containers designed to hold fish,
(E) portable bait containers,
(F) fishing vests,
(G) landing nets,
(H) gaff hooks,
(I) fishing hook disgorgers, and
(J) dressing for fishing lines and artificial flies,
(7) fishing tip-ups and tilts,
(8) fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers, and
(9) electric outboard boat motors.
**(b) Treatment of certain resales**
(1) **In general** — If—
(A) the manufacturer, producer, or importer sells any article taxable under section 4161(a) to any person,
(B) the constructive sale price rules of section 4216(b) do not apply to such sale, and
(C) such person (or any other person) sells such article to a related person with respect to the manufacturer, producer, or importer,
then such related person shall be liable for tax under section 4161 in the same manner as if such related person were
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4162
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section 4171, act Aug. 16, 1954, ch. 736, 68A Stat. 489, imposed a 10 percent tax on cameras, camera lenses, and unexposed photographic film on rolls and a 5 percent tax on electric motion or still picture projectors of the household type.
Section 4172, act Aug. 16, 1954, ch. 736, 68A Stat. 490, defined certain vendees of unexposed films as manufacturers for purposes of payment of the tax imposed by section 4171.
Section 4173, act Aug. 16, 1954, ch. 736, 68A Stat. 490, granted exemptions for specified types of cameras, lenses of specified focal lengths, and certain types of film.
#### Effective Date of Repeal
Repeal applicable with respect to articles sold on or after June 22, 1965, see section 701(a) of Pub. L. 84–44, set out as an Effective Date of 1965 Amendment note under [section 4161 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4161&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Containers, packing and transportation charges.** In determining, for the purposes of this chapter, the price for which an article is sold, there shall be included any charge for coverings and containers of whatever nature, and any charge incident to placing the article in condition packed ready for shipment, but there shall be excluded the amount of tax imposed by this chapter, whether or not stated as a separate charge. A transportation, delivery, insurance, installation, or other charge (not required by the foregoing sentence to be included) shall be excluded from the price only if the amount thereof is established to the satisfaction of the Secretary in accordance with the regulations.
**(b) Constructive sale price**
(1) **In general** — If an article is—
(A) sold at retail,
(B) sold on consignment, or
(C) sold (otherwise than through an arm’s length transaction) at less than the fair market price,
the tax under this chapter shall (if based on the price for which the article is sold) be computed on the price for which such articles are sold, in the ordinary course of trade, by manufacturers or producers thereof, as determined by the Secretary. In the case of an article sold at retail, the computation under the preceding sentence shall be on whichever of the following prices is the lower: (i) the price for which such article is sold, or (ii) the highest price for which such articles are sold to wholesale distributors, in the ordinary course of trade, by manufacturers or producers thereof, as determined by the Secretary. This paragraph shall not apply if paragraph (2) applies.
(2) **Special rule** — If an article is sold at retail or to a retailer, and if—
(A) the manufacturer, producer, or importer of such article regularly sells such articles
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** If any person manufactures, produces, or imports an article (other than a tire taxable under section 4071) and uses it (otherwise than as material in the manufacture or production of, or as a component part of, another article taxable under this chapter to be manufactured or produced by him), then he shall be liable for tax under this chapter in the same manner as if such article were sold by him. This subsection shall not apply in the case of gasoline used by any person, for nonfuel purposes, as a material in the manufacture or production of another article to be manufactured or produced by him. For the purpose of applying the first sentence of this subsection to coal taxable under section 4121, the words “(otherwise than as material in the manufacture or production of, or as a component part of, another article taxable under this chapter to be manufactured or produced by him)” shall be disregarded.
**(b) Tires** If any person manufactures, produces, or imports a tire taxable under section 4071, and sells it on or in connection with the sale of any article, or uses it, then he shall be liable for tax under this chapter in the same manner as if such article were sold by him.
**(c) Computation of tax** Except as provided in section 4223(b), in any case in which a person is made liable for tax by the preceding provisions of this section, the tax (if based on the price for which the article is sold) shall be computed on the price at which such or similar articles are sold, in the ordinary course of trade, by manufacturers, producers, or importers, thereof, as determined by the Secretary.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4218
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Under regulations prescribed by the Secretary, no tax shall be imposed under this chapter (other than under section 4121 or 4081) on the sale by the manufacturer (or under subchapter C of chapter 31 on the first retail sale) of an article—
(1) for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by such second purchaser in further manufacture,
(2) for export, or for resale by the purchaser to a second purchaser for export,
(3) for use by the purchaser as supplies for vessels or aircraft,
(4) to a State or local government for the exclusive use of a State or local government,
(5) to a nonprofit educational organization for its exclusive use, or
(6) to a qualified blood collector organization (as defined in section 7701(a)(49)) for such organization’s exclusive use in the collection, storage, or transportation of blood,
but only if such exportation or use is to occur before any other use. Paragraphs (4), (5), and (6) shall not apply to the tax imposed by section 4064. In the case of taxes imposed by section 4051 or 4071, paragraphs (4) and (5) shall not apply on and after October 1, 2028. In the case of the tax imposed by section 4131, paragraphs (3), (4), and (5) shall not apply and paragraph (2) shall apply only if the use of the exported vaccine meets such requirements as the Secretary may by regulations prescribe. In the case of taxes imposed by subchapter C or D, paragraph (6) shall not apply.
**(b) Proof of resale for further manufacture; proof of export** Where an article has been sold free of tax under subsection (a)—
(1) for resale by the purchaser to a second purchaser for use by such second purchaser in further manufacture, or
(2) for export, or for resale by the purchaser t
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4221
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Except as provided in subsection (b), section 4221 shall not apply with respect to the sale of any article unless the manufacturer, the first purchaser, and the second purchaser (if any) are all registered under this section. Registration under this section shall be made at such time, in such manner and form, and subject to such terms and conditions, as the Secretary may by regulations prescribe. A registration under this section may be used only in accordance with regulations prescribed under this section.
**(b) Exceptions**
(1) **Purchases by State and local governments** — Subsection (a) shall not apply to any State or local government in connection with the purchase by it of any article if such State or local government complies with such regulations relating to the use of exemption certificates in lieu of registration as the Secretary shall prescribe to carry out the purpose of this paragraph.
(2) **Under regulations** — Subject to such regulations as the Secretary may prescribe for the purpose of this paragraph, the Secretary may relieve the purchaser or the second purchaser, or both, from the requirement of registering under this section.
(3) **Certain purchases and sales by the United States** — Subsection (a) shall apply to purchases and sales by the United States only to the extent provided by regulations prescribed by the Secretary.
(4) **Repealed. Pub. L. 89–44, title II, § 208(e), June 21, 1965, 79 Stat. 141]**
(5) **Supplies for vessels or aircraft** — Subsection (a) shall not apply to a sale of an article for use by the purchaser as supplies for any vessel or aircraft if such purchaser complies with such regulations relating to the use of exemption certificates in lieu of registration as the Secretary shall prescribe to carry ou
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