CFR›Title 26›Chapter I›Part 48›Subpart I ContainsSection 48.4121-1CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart I—Coal Sections 48.4121-1 § 48.4121-1 Imposition and rate of tax on coal. Previous H Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Next K Subpart K—Sporting Goods