### Question
How is the term United States mainland defined?


### Answer
The term **United States mainland** is defined in *26 U.S.C. § 4462* as the following:

> the continental United States (not including Alaska)

#### Citation:
  - *26 U.S.C. § 4462*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 36-CERTAIN OTHER EXCISE TAXES > Subchapter A-Harbor Maintenance Tax**

