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)
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