### Question
What is the definition of State?


### Answer
The definition of **State** is as follows in *26 U.S.C. § 4482*:

> a State and the District of Columbia

#### Citation:
  - *26 U.S.C. § 4482*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 36-CERTAIN OTHER EXCISE TAXES > Subchapter D-Tax on Use of Certain Vehicles**

