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Regulations last checked for updates: May 23, 2025
Title 26 - Internal Revenue last revised: May 20, 2025
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Title 26
Chapter I
Part 43 - PART 43—EXCISE TAX ON TRANSPORTATION BY WATER
§ 43.0-1 - Introduction.
§ 43.4471-1 - Imposition of tax.
§ 43.4472-1 - Definitions.
authority:
26 U.S.C. 7805.
source:
T.D. 8314, 55 FR 41520, Oct. 12, 1990, unless otherwise noted.
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