### Question
How does the law define second tier tax?


### Answer
Under *26 U.S.C. § 4963*, **second tier tax** is defined as:

> any tax imposed by subsection (b) of section 4941, 4942, 4943, 4944, 4945, 4951, 4952, 4955, 4958, 4971, or 4975

#### Citation:
  - *26 U.S.C. § 4963*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS > Subchapter E-Abatement of First and Second Tier Taxes in Certain Cases**

