TITLE VI. EXCISE TAXES ON CERTAIN GOODS...............................................145 CHAP. I. SEC. 129. SEC. 130. SEC. 131. SEC. 132. GENERAL PROVISIONS.......................................................................145 Goods Subject to Excise Taxes..............................................................145 Filing of Return and Payment of Excise Tax on Domestic Products........145 Payment of Excise Taxes on Imported Articles......................................148 Mode of Computing Contents of Cask or Package.................................149 CHAP. II. SEC. 136. SEC. 137. SEC. 138. SEC. 139. SEC. 140. EXEMPTION OR CONDITIONAL TAX-FREE REMOVAL OF CERTAIN ARTICLES............................................................................................149 Removal of Wines and Distilled Spirits for Treatment of Tobacco Leaf.. 149 Domestic Denatured Alcohol...............................................................149 Petroleum Products Sold to International Carriers and Exempt Entities or Agencies.............................................................................150 Denaturation, Withdrawal and Use of Denatured Alcohol....................150 Removal of Spirits Under Bond for Rectification..................................150 Removal of Fermented Liquors to Bonded Warehouse..........................150 Removal of Damaged Liquors Free of Tax.............................................151 Removal of Tobacco Products Without Prepayment of Tax...................151 CHAP. III. SEC. 141. SEC. 142. SEC. 143. EXCISE TAX ON ALCOHOL PRODUCTS...............................................151 Distilled Spirits....................................................................................151 Wines..................................................................................................155 Fermented Liquors..............................................................................156 CHAP. IV. SEC. 144. SEC. 145. SEC. 146. SEC. 147. EXCISE TAX ON TOBACCO PRODUCTS...............................................157 Tobacco Products, Heated Tobacco Products, and Vapor Products........157 Cigars and Cigarettes...........................................................................165 Inspection Fee.....................................................................................168 Definition of Terms..............................................................................169 CHAP. V. SEC. 148. EXCISE TAX ON PETROLEUM PRODUCTS..........................................170 Manufactured Oils and Other Fuels.....................................................170 SEC. 133. SEC. 134. SEC. 135. SEC. 148-A. Mandatory Marking of All Petroleum Products.................................... 176 CHAP. VI. SEC. 149. SEC. 150. EXCISE TAX ON MISCELLANEOUS ARTICLES..................................... 178 Automobiles........................................................................................178 Non-essential Goods............................................................................180 SEC. 150-A. Non-essential Services.........................................................................180 SEC. 150-B. Sweetened Beverages. —.....................................................................181 CHAP. VII. SEC. 151. EXCISE TAX ON MINERAL PRODUCTS................................................184 Mineral Products.................................................................................184 National Internal Revenue Code of 1997 (as amended by the TRAIN Law, RAs 11256, 11346 and 11467)