### Question
What does United States mean?


### Answer
**United States** has the following meaning in *26 U.S.C. § 4612*:

> the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, and the Trust Territory of the Pacific Islands

#### Citation:
  - *26 U.S.C. § 4612*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 38-ENVIRONMENTAL TAXES > Subchapter A-Tax on Petroleum**

