{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s4672/a/1","label":"taxable substance","definition":"The term “taxable substance” means any substance which, at the time of sale or use by the importer, is listed as a taxable substance by the Secretary for purposes of this subchapter.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}