### Question
How does the law define barrel?


### Answer
Under *26 U.S.C. § 4612*, **barrel** is defined as:

> 42 United States gallons

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

