### Question
How does the law define United States?


### Answer
Under *26 U.S.C. § 4662*, **United States** is defined as:

> given such term by section 4612(a)(4).

#### Citation:
  - *26 U.S.C. § 4662*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 38-ENVIRONMENTAL TAXES > Subchapter B-Tax on Certain Chemicals**

