Excise Taxes: Related Laws

U.S.

• U.S. Code > Title 26 > Subtitle D - Miscellaneous Excise Taxes
• U.S. Code > Title 26 > Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
• 26 CFR 1.59A-0 - Table of contents
• 26 CFR 1.59A-1 - Base erosion and anti-abuse tax
• 26 CFR 1.59A-2 - Applicable taxpayer

Alabama

• Alabama Code > Title 40 > Chapter 16 - Financial Institution Excise Tax
• Alabama Code > Title 40 > Chapter 17A - Drugs and Controlled Substances Excise Tax

Arizona

• Arizona Laws > Title 42 > Chapter 5 - Transaction Privilege and Affiliated Excise Taxes
• Arizona Laws > Title 42 > Chapter 6 - Local Excise Taxes

Florida

• Florida Statutes > Chapter 201 - Excise Tax On Documents

Guam

• Guam Code > Title 11 > Chapter 22 - Annual Excise and Admission Taxes
• Guam Code > Title 11 > Chapter 30 - Monthly Excise Tax on Occupancy of Hotel and Similar Lodging House Facilities

Hawaii

• Hawaii Revised Statutes > Chapter 237 - General Excise Tax Law

Illinois

• Illinois Compiled Statutes > Chapter 35 > Excise Taxes

Iowa

• Iowa Code > Chapter 453B - Excise Tax On Unlawful Dealing in Certain Substances

Kentucky

• Kentucky Statutes > Chapter 138 - Excise Taxes

Maine

• Maine Revised Statutes Title 36 Sec. 1501 - Purpose
• Maine Revised Statutes Title 36 Sec. 1502 - Excise tax in lieu of property taxes
• Maine Revised Statutes Title 36 Sec. 1503 - Definitions
• Maine Revised Statutes Title 36 Sec. 1504 - Excise tax
• Maine Revised Statutes Title 36 Sec. 1505 - Unorganized territory

Massachusetts

• Massachusetts General Laws > Chapter 60B - Excise On Boats, Ships and Vessels in Lieu of Local Property Tax

Michigan

• Michigan Laws > Chapter 141 > Act 263 of 1974 - Excise Tax On Business of Providing Accommodations

Montana

• Montana Code > Title 15 > Chapter 53 - Retail Telecommunications Excise Tax

Nevada

• Nevada Constitution Article 10 § 6

New Mexico

• New Mexico Statutes > Chapter 7 > Article 14 - Motor Vehicle Excise Tax
• New Mexico Statutes 7-14A-1. Short title
• New Mexico Statutes 7-14A-2. Definitions
• New Mexico Statutes 7-14A-3. Imposition and rate of tax; denomination as "leased vehicle gross receipts tax"
• New Mexico Statutes 7-14A-3.1. Imposition and rate; leased vehicle surcharge

New York

• New York Laws > Tax > Article 20-D - Excise Tax On Sale of Opioids

North Carolina

• North Carolina General Statutes > Chapter 105 > Article 8E - Excise Stamp Tax on Conveyances

Rhode Island

• Rhode Island General Laws > Chapter 44-34.1 - Motor Vehicle and Trailer Excise Tax Elimination Act of 1998

South Dakota

• South Dakota Codified Laws > Title 10 > Chapter 46A - Realty Improvement Contractor's Excise Tax
• South Dakota Codified Laws > Title 10 > Chapter 46B - Alternate Realty Improvement Contractor's Excise Tax
• South Dakota Codified Laws > Title 10 > Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, and Irrigation Equipment

Washington

• Washington Code > Title 82 - Excise Taxes

West Virginia

• West Virginia Code > Chapter 11 > Article 13KK - West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers