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TITLE 26 — INTERNAL REVENUE CODE
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SUBTITLE D — MISCELLANEOUS EXCISE TAXES
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CHAPTER 31 — RETAIL EXCISE TAXES
> SUBCHAPTER A — LUXURY PASSENGER AUTOMOBILES
US SUBCHAPTER A — LUXURY PASSENGER AUTOMOBILES
§ 4001. — Imposition of tax.
§ 4002. — 1st retail sale; uses, etc. treated as sales; determination of price.
§ 4003. — Special rules.
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