Subtitle D – Miscellaneous Excise Taxes

E92918

United States federal tax law provision subtitle of the Internal Revenue Code

Subtitle D – Miscellaneous Excise Taxes is a portion of the U.S. Internal Revenue Code that imposes various specialized federal excise taxes on specific goods, services, and activities not covered by other excise tax subtitles.

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All labels observed (2)

Label	Occurrences
Coal Excise Tax	1
Subtitle D – Miscellaneous Excise Taxes canonical	1

Statements (45)

Predicate	Object
instanceOf	United States federal tax law provision ⓘ subtitle of the Internal Revenue Code ⓘ
administeredBy	Internal Revenue Service ⓘ United States Department of the Treasury ⓘ
appliesTo	federal excise taxes ⓘ taxable persons engaged in covered activities ⓘ transactions involving covered goods and services ⓘ
authority	United States Congress ⓘ
classification	miscellaneous provisions ⓘ
codifiedIn	Title 26 of the United States Code ⓘ surface form: 26 U.S.C.
country	United States of America ⓘ surface form: United States
enforcedBy	Internal Revenue Service ⓘ
excludes	excise taxes covered by other Internal Revenue Code subtitles ⓘ
governs	collection of certain miscellaneous excise taxes ⓘ computation of certain miscellaneous excise taxes ⓘ liability for certain miscellaneous excise taxes ⓘ
hasComponent	multiple chapters of excise tax provisions ⓘ
imposesTaxOn	specific activities ⓘ specific goods ⓘ specific services ⓘ
jurisdiction	United States government ⓘ surface form: United States federal government
language	English ⓘ
legalCitationType	subtitle ⓘ
legalForm	statutory law ⓘ
legalStatus	in force ⓘ
legalSystem	United States federal law ⓘ
partOf	Internal Revenue Code ⓘ Title 26 of the United States Code ⓘ
purpose	to impose specialized excise taxes on designated items and activities ⓘ
regulates	payment of certain federal excise taxes ⓘ reporting obligations for certain excise taxes ⓘ tax liability for certain transactions ⓘ
relatedTo	Subtitle A – Income Taxes ⓘ Subtitle B – Estate and Gift Taxes ⓘ Subtitle C – Employment Taxes ⓘ Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes ⓘ Subtitle F – Procedure and Administration ⓘ Subtitle G – The Joint Committee on Taxation ⓘ Subtitle H – Financing of Presidential Election Campaigns ⓘ
scope	miscellaneous excise taxes not covered by other subtitles ⓘ
sourceOfLaw	United States Statutes at Large ⓘ
subjectMatter	excise taxation ⓘ federal taxation ⓘ specialized tax regimes ⓘ
taxType	excise tax ⓘ

Referenced by (2)

Full triples — surface form annotated when it differs from this entity's canonical label.

Title 26 of the United States Code → contains → Subtitle D – Miscellaneous Excise Taxes ⓘ

Black Lung Disability Trust Fund → relatedTo → Subtitle D – Miscellaneous Excise Taxes ⓘ

this entity surface form: Coal Excise Tax