CFR›Title 26›Chapter I›Part 43 ContainsSections 43.0-1–43.4472-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 PART 43—EXCISE TAX ON TRANSPORTATION BY WATER Sections 43.0-1 § 43.0-1 Introduction. 43.4471-1 § 43.4471-1 Imposition of tax. 43.4472-1 § 43.4472-1 Definitions. Authority26 U.S.C. 7805.SourceT.D. 8314, 55 FR 41520, Oct. 12, 1990, unless otherwise noted. Previous 41 Part 41—Excise Tax on Use of Certain Highway Motor Vehicles Next 44 Part 44—Taxes on Wagering; Effective January 1, 1955