U.S. Code » Title 26 » Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter CHAPTER 32— MANUFACTURERS EXCISE TAXES › Subchapter Subchapter G— Exemptions, Registration, Etc.

26 U.S.C. § 4227

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For exception for a sale to an Indian tribal government (or its subdivision) for the exclusive use of an Indian tribal government (or its subdivision), see section 7871.