US (United States) Code. Title 26. Subtitle D: Miscellaneous Excise Taxes. Chapter 36: Certain other excise taxes

Codificación normativa de EEUU (Estados Unidos). Legislación federal estadounidense # IOnternal revenue code

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-CITE-

26 USC CHAPTER 36 - CERTAIN OTHER EXCISE TAXES 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 36 - CERTAIN OTHER EXCISE TAXES

-HEAD-

CHAPTER 36 - CERTAIN OTHER EXCISE TAXES

-MISC1-

Subchapter Sec.(!1)

A. Harbor maintenance tax 4461

B. Transportation by water 4471

B. Occupational tax on coin-operated devices (!2)

4461

[C. Repealed.]

D. Tax on use of certain vehicles 4481

[E, F. Repealed.]

AMENDMENTS

1997 - Pub. L. 105-34, title XIV, Sec. 1432(b)(2), Aug. 5, 1997,

110 Stat. 1050, struck out item for subchapter F "Tax on removal of

hard mineral resources from deep seabed".

1989 - Pub. L. 101-239, title VII, Sec. 7504(b), Dec. 19, 1989,

103 Stat. 2363, added item for subchapter B.

1986 - Pub. L. 99-662, title XIV, Sec. 1402(b), Nov. 17, 1986,

100 Stat. 4269, added item for subchapter A.

1982 - Pub. L. 97-248, title II, Sec. 280(c)(2)(A), Sept. 3,

1982, 96 Stat. 564, struck out item for subchapter E.

1980 - Pub. L. 96-283, title IV, Sec. 402(b), June 28, 1980, 94

Stat. 584, added item for subchapter F.

1970 - Pub. L. 91-258, title II, Sec. 206(d)(1), May 21, 1970, 84

Stat. 246, added item for subchapter E.

1965 - Pub. L. 89-44, title IV, Secs. 402, 404, June 21, 1965, 79

Stat. 148, 149, struck out items for subchapters A and C.

1956 - Act June 29, 1956, ch. 462, title II, Sec. 206(c), 70

Stat. 391, added item for subchapter D.

-FOOTNOTE-

(!1) Section numbers editorially supplied.

(!2) Subchapter repealed by Pub. L. 95-600 without corresponding

amendment of chapter analysis.

-End-

-CITE-

26 USC Subchapter A - Harbor Maintenance Tax 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 36 - CERTAIN OTHER EXCISE TAXES

Subchapter A - Harbor Maintenance Tax

-HEAD-

SUBCHAPTER A - HARBOR MAINTENANCE TAX

-MISC1-

Sec.

4461. Imposition of tax.

4462. Definitions and special rules.

PRIOR PROVISIONS

A prior subchapter A (Secs. 4451 to 4457), act Aug. 16, 1954, ch.

736, 68A Stat. 529, 530, related to tax on playing cards, prior to

repeal by Pub. L. 89-44, title IV, Sec. 402, June 21, 1965, 79

Stat. 148. Repeal of sections 4451 to 4457 applicable on and after

June 22, 1965, see section 701(c)(2) of Pub. L. 89-44, set out in

part as an Effective Date of 1965 Amendment note under section 4905

of this title.

-SECREF-

SUBCHAPTER REFERRED TO IN OTHER SECTIONS

This subchapter is referred to in section 9505 of this title.

-End-

-CITE-

26 USC Sec. 4461 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 36 - CERTAIN OTHER EXCISE TAXES

Subchapter A - Harbor Maintenance Tax

-HEAD-

Sec. 4461. Imposition of tax

-STATUTE-

(a) General rule

There is hereby imposed a tax on any port use.

(b) Amount of tax

The amount of the tax imposed by subsection (a) on any port use

shall be an amount equal to 0.125 percent of the value of the

commercial cargo involved.

(c) Liability and time of imposition of tax

(1) Liability

The tax imposed by subsection (a) shall be paid by -

(A) in the case of cargo entering the United States, the

importer,

(B) in the case of cargo to be exported from the United

States, the exporter, or

(C) in any other case, the shipper.

(2) Time of imposition

Except as provided by regulations, the tax imposed by

subsection (a) shall be imposed -

(A) in the case of cargo to be exported from the United

States, at the time of loading, and

(B) in any other case, at the time of unloading.

-SOURCE-

(Added Pub. L. 99-662, title XIV, Sec. 1402(a), Nov. 17, 1986, 100

Stat. 4266; amended Pub. L. 101-508, title XI, Sec. 11214(a), Nov.

5, 1990, 104 Stat. 1388-436.)

-MISC1-

PRIOR PROVISIONS

For prior section 4461, see Prior Provisions note set out

preceding section 4471 of this title.

AMENDMENTS

1990 - Subsec. (b). Pub. L. 101-508 substituted "0.125 percent"

for "0.04 percent".

EFFECTIVE DATE OF 1990 AMENDMENT

Section 11214(b) of Pub. L. 101-508 provided that: "The amendment

made by subsection (a) [amending this section] shall take effect on

January 1, 1991."

EFFECTIVE DATE

Section 1402(c) of Pub. L. 99-662 provided that: "The amendments

made by this section [enacting this section and section 4462 of

this title] shall take effect on April 1, 1987."

AUTHORIZATION OF APPROPRIATIONS

Section 1403(b) of Pub. L. 99-662, authorized to be appropriated

to Department of the Treasury (from fees collected under section

58c(9), (10) of Title 19, Customs Duties) such sums as necessary to

pay all expenses of administration incurred by such Department in

administering this subchapter for periods to which such fees apply,

prior to repeal by Pub. L. 103-182, title VI, Sec. 690(c)(8), Dec.

8, 1993, 107 Stat. 2223.

STUDY OF CARGO DIVERSION

Section 1407 of Pub. L. 99-662, as amended by Pub. L. 100-647,

title II, Sec. 2002(c), Nov. 10, 1988, 102 Stat. 3597, provided

that:

"(a) Initial Study. - The Secretary of the Treasury, in

consultation with United States ports, the Secretary of the Army,

the Secretary of Transportation, the United States Trade

Representative and other appropriate Federal agencies, shall

conduct a study to determine the impact of the port use tax imposed

under section 4461(a) of the Internal Revenue Code of 1954 [now

1986] on potential diversions of cargo from particular United

States ports to any port in a country contiguous to the United

States. The report of the study shall be submitted to the Ways and

Means Committee of the House of Representatives and the Committee

on Finance of the United States Senate not later than December 1,

1988.

"(b) Review. - The Secretary of the Treasury may, at any time,

review and revise the findings of the study conducted pursuant to

subsection (a) with respect to any United States port (or to any

transaction or class of transactions at such port).

"(c) Implementation of Findings. - For purposes of section

4462(d)(2)(B) of the Internal Revenue Code of 1954 [now 1986], the

findings of the study or review conducted pursuant to subsections

(a) and (b) of this section shall be effective 60 days after

notification to the ports concerned."

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 4462, 9505 of this title.

-End-

-CITE-

26 USC Sec. 4462 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 36 - CERTAIN OTHER EXCISE TAXES

Subchapter A - Harbor Maintenance Tax

-HEAD-

Sec. 4462. Definitions and special rules

-STATUTE-

(a) Definitions

For purposes of this subchapter -

(1) Port use

The term "port use" means -

(A) the loading of commercial cargo on, or

(B) the unloading of commercial cargo from,

a commercial vessel at a port.

(2) Port

(A) In general

The term "port" means any channel or harbor (or component

thereof) in the United States, which -

(i) is not an inland waterway, and

(ii) is open to public navigation.

(B) Exception for certain facilities

The term "port" does not include any channel or harbor with

respect to which no Federal funds have been used since 1977 for

construction, maintenance, or operation, or which was

deauthorized by Federal law before 1985.

(C) Special rule for Columbia River

The term "port" shall include the channels of the Columbia

River in the States of Oregon and Washington only up to the

downstream side of Bonneville lock and dam.

(3) Commercial cargo

(A) In general

The term "commercial cargo" means any cargo transported on a

commercial vessel, including passengers transported for

compensation or hire.

(B) Certain items not included

The term "commercial cargo" does not include -

(i) bunker fuel, ship's stores, sea stores, or the

legitimate equipment necessary to the operation of a vessel,

or

(ii) fish or other aquatic animal life caught and not

previously landed on shore.

(4) Commercial vessel

(A) In general

The term "commercial vessel" means any vessel used -

(i) in transporting cargo by water for compensation or

hire, or

(ii) in transporting cargo by water in the business of the

owner, lessee, or operator of the vessel.

(B) Exclusion of ferries

(i) In general

The term "commercial vessel" does not include any ferry

engaged primarily in the ferrying of passengers (including

their vehicles) between points within the United States, or

between the United States and contiguous countries.

(ii) Ferry

The term "ferry" means any vessel which arrives in the

United States on a regular schedule during its operating

season at intervals of at least once each business day.

(5) Value

(A) In general

The term "value" means, except as provided in regulations,

the value of any commercial cargo as determined by standard

commercial documentation.

(B) Transportation of passengers

In the case of the transportation of passengers for hire, the

term "value" means the actual charge paid for such service or

the prevailing charge for comparable service if no actual

charge is paid.

(b) Special rule for Alaska, Hawaii, and possessions

(1) In general

No tax shall be imposed under section 4461(a) with respect to -

(A) cargo loaded on a vessel in a port in the United States

mainland for transportation to Alaska, Hawaii, or any

possession of the United States for ultimate use or consumption

in Alaska, Hawaii, or any possession of the United States,

(B) cargo loaded on a vessel in Alaska, Hawaii, or any

possession of the United States for transportation to the

United States mainland, Alaska, Hawaii, or such a possession

for ultimate use or consumption in the United States mainland,

Alaska, Hawaii, or such a possession,

(C) the unloading of cargo described in subparagraph (A) or

(B) in Alaska, Hawaii, or any possession of the United States,

or in the United States mainland, respectively, or

(D) cargo loaded on a vessel in Alaska, Hawaii, or a

possession of the United States and unloaded in the State or

possession in which loaded, or passengers transported on United

States flag vessels operating solely within the State waters of

Alaska or Hawaii and adjacent international waters.

(2) Cargo does not include crude oil with respect to Alaska

For purposes of this subsection, the term "cargo" does not

include crude oil with respect to Alaska.

(3) United States mainland

For purposes of this subsection, the term "United States

mainland" means the continental United States (not including

Alaska).

(c) Coordination of tax where transportation subject to tax imposed

by section 4042

No tax shall be imposed under this subchapter with respect to the

loading or unloading of any cargo on or from a vessel if any fuel

of such vessel has been (or will be) subject to the tax imposed by

section 4042 (relating to tax on fuel used in commercial

transportation on inland waterways).

(d) Nonapplicability of tax to certain cargo

(1) In general

Subject to paragraph (2), the tax imposed by section 4461(a)

shall not apply to bonded commercial cargo entering the United

States for transportation and direct exportation to a foreign

country.

(2) Imposition of charges

Paragraph (1) shall not apply to any cargo exported to Canada

or Mexico -

(A) during the period -

(i) after the date on which the Secretary determines that

the Government of Canada or Mexico (as the case may be) has

imposed a substantially equivalent tax, fee, or charge on

commercial vessels or commercial cargo utilizing ports of

such country, and

(ii) subject to subparagraph (B), before the date on which

the Secretary determines that such tax, fee, charge has been

discontinued by such country, and

(B) with respect to a particular United States port (or to

any transaction or class of transactions at any such port) to

the extent that the study made pursuant to section 1407(a) of

the Water Resources Development Act of 1986 (or a review

thereof pursuant to section 1407(b) of such Act) finds that -

(i) the imposition of the tax imposed by this subchapter at

such port (or to any transaction or class of transactions at

such port) is not likely to divert a significant amount of

cargo from such port to a port in a country contiguous to the

United States, or that any such diversion is not likely to

result in significant economic loss to such port, or

(ii) the nonapplicability of such tax at such port (or to

any transaction or class of transactions at such port) is

likely to result in significant economic loss to any other

United States port.

(e) Exemption for United States

No tax shall be imposed under this subchapter on the United

States or any agency or instrumentality thereof.

(f) Extension of provisions of law applicable to customs duty

(1) In general

Except to the extent otherwise provided in regulations, all

administrative and enforcement provisions of customs laws and

regulations shall apply in respect of the tax imposed by this

subchapter (and in respect of persons liable therefor) as if such

tax were a customs duty. For purposes of the preceding sentence,

any penalty expressed in terms of a relationship to the amount of

the duty shall be treated as not less than the amount which bears

a similar relationship to the value of the cargo.

(2) Jurisdiction of courts and agencies

For purposes of determining the jurisdiction of any court of

the United States or any agency of the United States, the tax

imposed by this subchapter shall be treated as if such tax were a

customs duty.

(3) Administrative provisions applicable to tax law not to apply

The tax imposed by this subchapter shall not be treated as a

tax for purposes of subtitle F or any other provision of law

relating to the administration and enforcement of internal

revenue taxes.

(g) Special rules

Except as provided by regulations -

(1) Tax imposed only once

Only 1 tax shall be imposed under section 4461(a) with respect

to the loading on and unloading from, or the unloading from and

the loading on, the same vessel of the same cargo.

(2) Exception for intraport movements

Under regulations, no tax shall be imposed under section

4461(a) on the mere movement of cargo within a port.

(3) Relay cargo

Only 1 tax shall be imposed under section 4461(a) on cargo

(moving under a single bill of lading) which is unloaded from one

vessel and loaded onto another vessel at any port in the United

States for relay to or from any port in Alaska, Hawaii, or any

possession of the United States. For purposes of this paragraph,

the term "cargo" does not include any item not treated as cargo

under subsection (b)(2).

(h) Exemption for humanitarian and development assistance cargos

No tax shall be imposed under this subchapter on any nonprofit

organization or cooperative for cargo which is owned or financed by

such nonprofit organization or cooperative and which is certified

by the United States Customs Service as intended for use in

humanitarian or development assistance overseas.

(i) Regulations

The Secretary may prescribe such additional regulations as may be

necessary to carry out the purposes of this subchapter including,

but not limited to, regulations -

(1) providing for the manner and method of payment and

collection of the tax imposed by this subchapter,

(2) providing for the posting of bonds to secure payment of

such tax,

(3) exempting any transaction or class of transactions from

such tax where the collection of such tax is not administratively

practical, and

(4) providing for the remittance or mitigation of penalties and

the settlement or compromise of claims.

-SOURCE-

(Added Pub. L. 99-662, title XIV, Sec. 1402(a), Nov. 17, 1986, 100

Stat. 4266; amended Pub. L. 100-647, title II, Sec. 2002(b), title

VI, Secs. 6109(a), 6110(a), Nov. 10, 1988, 102 Stat. 3597, 3712;

Pub. L. 104-188, title I, Sec. 1704(i)(1), Aug. 20, 1996, 110 Stat.

1881.)

-REFTEXT-

REFERENCES IN TEXT

Section 1407(a) and (b) of the Water Resources Development Act of

1986, referred to in subsec. (d)(2)(B), is section 1407(a) and (b)

of Pub. L. 99-662, title XIV, Nov. 17, 1986, 100 Stat. 4272, 4273,

which is set out as a note under section 4461 of this title.

-MISC1-

PRIOR PROVISIONS

For prior section 4462, see Prior Provisions note set out

preceding section 4471 of this title.

AMENDMENTS

1996 - Subsec. (b)(1)(D). Pub. L. 104-188 inserted before period

at end ", or passengers transported on United States flag vessels

operating solely within the State waters of Alaska or Hawaii and

adjacent international waters".

1988 - Subsec. (b)(1)(B). Pub. L. 100-647, Sec. 2002(b), amended

subpar. (B) generally. Prior to amendment, subpar. (B) read as

follows: "cargo loaded on a vessel in Alaska, Hawaii, or any

possession of the United States for transportation to the United

States mainland for ultimate use or consumption in the United

States mainland,".

Subsec. (g)(3). Pub. L. 100-647, Sec. 6110(a), added par. (3).

Subsecs. (h), (i). Pub. L. 100-647, Sec. 6109(a), added subsec.

(h) and redesignated former subsec. (h) as (i).

EFFECTIVE DATE OF 1996 AMENDMENT

Section 1704(i)(2) of Pub. L. 104-188 provided that: "The

amendment made by paragraph (1) [amending this section] shall take

effect as if included in the amendments made by section 1402(a) of

the Harbor Maintenance Revenue Act of 1986 [Pub. L. 99-662, title

XIV]."

EFFECTIVE DATE OF 1988 AMENDMENT

Amendment by section 2002(b) of Pub. L. 100-647 effective as if

included in the provision of the Harbor Maintenance Revenue Act of

1986, Pub. L. 99-662, title XIV, to which it relates, see section

2002(d) of Pub. L. 100-647, set out as a note under section 4042 of

this title.

Section 6109(b) of Pub. L. 100-647 provided that: "The amendment

made by subsection (a) [amending this section] shall take effect on

April 1, 1987."

Section 6110(b) of Pub. L. 100-647 provided that: "The amendment

made by this section [amending this section] shall take effect on

the date of the enactment of this Act [Nov. 10, 1988]."

EFFECTIVE DATE

Section effective Apr. 1, 1987, see section 1402(c) of Pub. L.

99-662, set out as a note under section 4461 of this title.

-TRANS-

TRANSFER OF FUNCTIONS

For transfer of functions, personnel, assets, and liabilities of

the United States Customs Service of the Department of the

Treasury, including functions of the Secretary of the Treasury

relating thereto, to the Secretary of Homeland Security, and for

treatment of related references, see sections 203(1), 551(d),

552(d), and 557 of Title 6, Domestic Security, and the Department

of Homeland Security Reorganization Plan of November 25, 2002, as

modified, set out as a note under section 542 of Title 6.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in title 33 section 988a.

-End-

-CITE-

26 USC Subchapter B - Transportation by Water 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 36 - CERTAIN OTHER EXCISE TAXES

Subchapter B - Transportation by Water

-HEAD-

SUBCHAPTER B - TRANSPORTATION BY WATER

-MISC1-

Sec.

4471. Imposition of tax.

4472. Definitions.

PRIOR PROVISIONS

A prior subchapter B, consisted of sections 4461 to 4464 of this

title, prior to repeal by Pub. L. 95-600, title V, Sec. 521(b),

Nov. 6, 1978, 92 Stat. 2884, applicable with respect to years

beginning after June 30, 1980.

Section 4461, acts Aug. 16, 1954, ch. 736, 68A Stat. 531; Sept.

21, 1959, Pub. L. 86-344, Sec. 6(a), 73 Stat. 620; June 21, 1965,

Pub. L. 89-44, title IV, Sec. 403(a), 79 Stat. 148, imposed a

special tax on persons who maintained for use or permitted use of

coin-operated gaming devices and provided an exception from such

tax.

Section 4462, acts Aug. 16, 1954, ch. 736, 68A Stat. 531; Sept.

2, 1958, Pub. L. 85-859, title I, Sec. 152(a), 72 Stat. 1304; June

21, 1965, Pub. L. 89-44, title IV, Sec. 403(b), 79 Stat. 149; Oct.

4, 1976, Pub. L. 94-455, title XII, Sec. 1208(b), 90 Stat. 1709,

defined coin-operated gaming devices.

Section 4463, act Aug. 16, 1954, ch. 736, 68A Stat. 531, related

to administrative provisions.

Section 4464, added Pub. L. 92-178, title IV, Sec. 402(a), Dec.

10, 1971, 85 Stat. 534, and amended Pub. L. 94-455, title XIX, Sec.

1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-600, title

V, Sec. 521(a), Nov. 6, 1978, 92 Stat. 2884, related to credit for

State-imposed taxes.

AMENDMENTS

1996 - Pub. L. 104-188, title I, Sec. 1704(t)(11), Aug. 20, 1996,

110 Stat. 1888, struck out "and special rules" after "Definitions"

in item 4472.

-End-

-CITE-

26 USC Sec. 4471 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 36 - CERTAIN OTHER EXCISE TAXES

Subchapter B - Transportation by Water

-HEAD-

Sec. 4471. Imposition of tax

-STATUTE-

(a) In general

There is hereby imposed a tax of $3 per passenger on a covered

voyage.

(b) By whom paid

The tax imposed by this section shall be paid by the person

providing the covered voyage.

(c) Time of imposition

The tax imposed by this section shall be imposed only once for

each passenger on a covered voyage, either at the time of first

embarkation or disembarkation in the United States.

-SOURCE-

(Added Pub. L. 101-239, title VII, Sec. 7504(a), Dec. 19, 1989, 103

Stat. 2362.)

-MISC1-

PRIOR PROVISIONS

A prior section 4471 was contained in subchapter C of this

chapter prior to repeal by Pub. L. 89-44, title IV, Sec. 404, June

21, 1965, 79 Stat. 149.

EFFECTIVE DATE

Section 7504(c) of Pub. L. 101-239 provided that:

"(1) In general. - The amendments made by this section [enacting

this subchapter] shall apply to voyages beginning after December

31, 1989, which were not paid for before such date.

"(2) No deposits required before april 1, 1990. - No deposit of

any tax imposed by subchapter B of chapter 36 of the Internal

Revenue Code of 1986, as added by this section, shall be required

to be made before April 1, 1990."

-End-

-CITE-

26 USC Sec. 4472 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 36 - CERTAIN OTHER EXCISE TAXES

Subchapter B - Transportation by Water

-HEAD-

Sec. 4472. Definitions

-STATUTE-

For purposes of this subchapter -

(1) Covered voyage

(A) In general

The term "covered voyage" means a voyage of -

(i) a commercial passenger vessel which extends over 1 or

more nights, or

(ii) a commercial vessel transporting passengers engaged in

gambling aboard the vessel beyond the territorial waters of

the United States,

during which passengers embark or disembark the vessel in the

United States. Such term shall not include any voyage on any

vessel owned or operated by the United States, a State, or any

agency or subdivision thereof.

(B) Exception for certain voyages on passenger vessels

The term "covered voyage" shall not include a voyage of a

passenger vessel of less than 12 hours between 2 ports in the

United States.

(2) Passenger vessel

The term "passenger vessel" means any vessel having berth or

stateroom accommodations for more than 16 passengers.

-SOURCE-

(Added Pub. L. 101-239, title VII, Sec. 7504(a), Dec. 19, 1989, 103

Stat. 2362.)

-MISC1-

PRIOR PROVISIONS

A prior section 4472 was contained in subchapter C of this

chapter prior to repeal by Pub. L. 89-44, title IV, Sec. 404, June

21, 1965, 79 Stat. 149.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in title 18 section 1081.

-End-

-CITE-

26 USC [Subchapter C - Repealed] 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 36 - CERTAIN OTHER EXCISE TAXES

[Subchapter C - Repealed]

-HEAD-

[SUBCHAPTER C - REPEALED]

-End-

-CITE-

26 USC [Secs. 4471 to 4474 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 36 - CERTAIN OTHER EXCISE TAXES

[Subchapter C - Repealed]

-HEAD-

[Secs. 4471 to 4474. Repealed. Pub. L. 89-44, title IV, Sec. 404,

June 21, 1965, 79 Stat. 149]

-MISC1-

Section 4471, act Aug. 16, 1954, ch. 736, 68A Stat. 532, imposed

a $20 annual tax upon bowling alleys, billiard tables, and pool

tables to be paid by operators of bowling alleys, billiard rooms,

and pool rooms.

Section 4472, act Aug. 16, 1954, ch. 736, 68A Stat. 532, defined

bowling alley, billiard room, and pool room.

Section 4473, acts Aug. 16, 1954, ch. 736, 68A Stat. 532; Sept.

2, 1958, Pub. L. 85-859, title I, Sec. 153(a), 72 Stat. 1305,

granted exemptions for hospitals, the armed forces, and certain

non-profit and governmental organizations.

Section 4474, act Aug. 16, 1954, ch. 736, 68A Stat. 532, made

cross references to chapter 40 and subtitle F for penalties and

administrative provisions.

EFFECTIVE DATE OF REPEAL

Repeal applicable on and after July 1, 1965, see section

701(c)(2) of Pub. L. 89-44, set out in part as an Effective Date of

1965 Amendment note under section 4402 of this title.

-End-

-CITE-

26 USC Subchapter D - Tax on Use of Certain Vehicles 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 36 - CERTAIN OTHER EXCISE TAXES

Subchapter D - Tax on Use of Certain Vehicles

-HEAD-

SUBCHAPTER D - TAX ON USE OF CERTAIN VEHICLES

-MISC1-

Sec.

4481. Imposition of tax.

4482. Definitions.

4483. Exemptions.

4484. Cross references.

AMENDMENTS

1983 - Pub. L. 97-473, title II, Sec. 202(b)(11), Jan. 14, 1983,

96 Stat. 2610, substituted "Cross references" for "Cross reference"

in item 4484.

1956 - Act June 29, 1956, ch. 462, title II, Sec. 206(a), 70

Stat. 389, added subchapter heading and analysis of sections.

-SECREF-

SUBCHAPTER REFERRED TO IN OTHER SECTIONS

This subchapter is referred to in sections 6103, 7871 of this

title.

-End-

-CITE-

26 USC Sec. 4481 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 36 - CERTAIN OTHER EXCISE TAXES

Subchapter D - Tax on Use of Certain Vehicles

-HEAD-

Sec. 4481. Imposition of tax

-STATUTE-

(a) Imposition of tax

A tax is hereby imposed on the use of any highway motor vehicle

which (together with the semitrailers and trailers customarily used

in connection with highway motor vehicles of the same type as such

highway motor vehicle) has a taxable gross weight of at least

55,000 pounds at the rate specified in the following table:

Taxable gross weight: Rate of tax:

--------------------------------------------------------------------

At least 55,000 pounds, but $100 per year plus $22 for each

not over 75,000 pounds 1,000 pounds (or fraction

thereof) in excess of 55,000

pounds.

Over 75,000 pounds $550.

--------------------------------------------------------------------

(b) By whom paid

The tax imposed by this section shall be paid by the person in

whose name the highway motor vehicle is, or is required to be,

registered under the law of the State or contiguous foreign country

in which such vehicle is, or is required to be, registered, or, in

case the highway motor vehicle is owned by the United States, by

the agency or instrumentality of the United States operating such

vehicle.

(c) Proration of tax

(1) Where first use occurs after first month

If in any taxable period the first use of the highway motor

vehicle is after the first month in such period, the tax shall be

reckoned proportionately from the first day of the month in which

such use occurs to and including the last day in such taxable

period.

(2) Where vehicle destroyed or stolen

(A) In general

If in any taxable period a highway motor vehicle is destroyed

or stolen before the first day of the last month in such period

and not subsequently used during such taxable period, the tax

shall be reckoned proportionately from the first day of the

month in such period in which the first use of such highway

motor vehicle occurs to and including the last day of the month

in which such highway motor vehicle was destroyed or stolen.

(B) Destroyed

For purposes of subparagraph (A), a highway motor vehicle is

destroyed if such vehicle is damaged by reason of an accident

or other casualty to such an extent that it is not economic to

rebuild.

(d) One tax liability per period

(1) In general

To the extent that the tax imposed by this section is paid with

respect to any highway motor vehicle for any taxable period, no

further tax shall be imposed by this section for such taxable

period with respect to such vehicle.

(2) Cross reference

For privilege of paying tax imposed by this section in

installments, see section 6156.

(e) Period tax in effect

The tax imposed by this section shall apply only to use before

October 1, 2005.

-SOURCE-

(Added June 29, 1956, ch. 462, title II, Sec. 206(a), 70 Stat. 390;

amended Pub. L. 87-61, title II, Sec. 203(a), (b)(1), (2)(A), (B),

June 29, 1961, 75 Stat. 124; Pub. L. 91-605, title III, Sec.

303(a)(7), (8), Dec. 31, 1970, 84 Stat. 1744; Pub. L. 94-280, title

III, Sec. 303(a)(7), (8), May 5, 1976, 90 Stat. 456; Pub. L.

95-599, title V, Sec. 502(a)(6), (7), Nov. 6, 1978, 92 Stat. 2756;

Pub. L. 97-424, title V, Secs. 513(a), (d), 516(a)(4), Jan. 6,

1983, 96 Stat. 2177, 2179, 2182; Pub. L. 98-369, div. A, title VII,

Sec. 734(f), title IX, Sec. 901(a), July 18, 1984, 98 Stat. 980,

1003; Pub. L. 100-17, title V, Secs. 502(a)(5), 507(a), Apr. 2,

1987, 101 Stat. 256, 260; Pub. L. 101-508, title XI, Sec.

11211(c)(5), Nov. 5, 1990, 104 Stat. 1388-426; Pub. L. 102-240,

title VIII, Sec. 8002(a)(5), Dec. 18, 1991, 105 Stat. 2203; Pub. L.

104-188, title I, Sec. 1704(t)(57), Aug. 20, 1996, 110 Stat. 1890;

Pub. L. 105-178, title IX, Sec. 9002(a)(1)(G), June 9, 1998, 112

Stat. 499.)

-MISC1-

AMENDMENTS

1998 - Subsec. (e). Pub. L. 105-178 substituted "2005" for

"1999".

1996 - Subsec. (e). Pub. L. 104-188 provided that section

8002(a)(5) of Pub. L. 102-240 shall be applied as if "4481(e)"

appeared instead of "4481(c)". See 1991 Amendment note below.

1991 - Subsec. (e). Pub. L. 102-240, which directed the

substitution of "1999" for "1995" in subsec. (c), was executed by

making the substitution in subsec. (e). See 1996 Amendment note

above.

1990 - Subsec. (e). Pub. L. 101-508 substituted "1995" for

"1993".

1987 - Subsec. (b). Pub. L. 100-17, Sec. 507(a), inserted "or

contiguous foreign country" after "State".

Subsec. (e). Pub. L. 100-17, Sec. 502(a)(5), substituted "1993"

for "1988".

1984 - Subsec. (a). Pub. L. 98-369, Sec. 901(a), in amending

subsec. (a) generally, substituted "55,000" for "33,000" in

provisions preceding table, struck out heading "(1) In general",

substituted table provisions for former table which provided:

Taxable gross weight Rate of tax

At least But less than

--------------------------------------------------------------------

33,000 pounds 55,000 $50 a year, plus $25 for

each 1,000 pounds or

fraction thereof in

excess of 33,000 pounds.

55,000 pounds 80,000 $600 a year, plus the

applicable rate for each

1,000 pounds or fraction

thereof in excess of

55,000 pounds

80,000 pounds or The maximum tax a year.

more

--------------------------------------------------------------------

and struck out par. (2) which provided applicable rates and maximum

taxes for taxable periods beginning July 1, 1984 through 1988 or

thereafter.

Pub. L. 98-369, Sec. 734(f), struck out from subsec. (a), as

subsec. (a) was in effect before the amendments made by section

513(a) of Pub. L. 97-424: "In case of the taxable period beginning

on July 1, 1984, and ending on September 30, 1984, the tax shall be

at the rate of 75 cents for such period for each 1,000 pounds of

taxable gross weight or fraction thereof." See 1983 Amendment note

below.

1983 - Subsec. (a). Pub. L. 97-424, Sec. 513(a), substituted "at

least 33,000 pounds at the rate specified in the following table:"

for "more than 26,000 pounds, at the rate of $3.00 a year for each

1,000 pounds of taxable gross weight or fraction thereof.", and

added pars. (1) and (2).

Subsec. (c). Pub. L. 97-424, Sec. 513(d), designated existing

provisions as par. (1) and added par. (2).

Subsec. (e). Pub. L. 97-424, Sec. 516(a)(4), substituted "1988"

for "1984" after "October 1,".

1978 - Subsec. (a). Pub. L. 95-599, Sec. 502(a)(6), substituted

"1984" for "1979" in two places.

Subsec. (e). Pub. L. 95-599, Sec. 502(a)(7), substituted "1984"

for "1979".

1976 - Subsec. (a). Pub. L. 94-280, Sec. 303(a)(7), substituted

"1979" for "1977" in two places.

Subsec. (e). Pub. L. 94-280, Sec. 303(a)(8), substituted "1979"

for "1977".

1970 - Subsec. (a). Pub. L. 91-605, Sec. 303(a)(7), substituted

"1977" for "1972" in two places.

Subsec. (e). Pub. L. 91-605, Sec. 303(a)(8), substituted "1977"

for "1972".

1961 - Subsec. (a). Pub. L. 87-61, Sec. 203(a), (b)(2)(A),

increased rate of tax from $1.50 to $3.00 a year, and provided for

a tax at the rate of 75 cents for each 1,000 pounds during the

period beginning on July 1, 1972, and ending on September 30, 1972.

Subsec. (c). Pub. L. 87-61, Sec. 203(b)(2)(B), substituted "any

taxable period" for "any year", "after the first month in such

period" for "after July 31", and "the last day in such taxable

period" for "the last day of June following".

Subsec. (d). Pub. L. 87-61, Sec. 203(b)(2)(B), made conforming

changes to refer to payment of tax for a taxable period instead of

payment for a year, and inserted cross reference to section 6156.

Subsec. (e). Pub. L. 87-61, Sec. 203(b)(1), substituted "before

October 1, 1972" for "after June 30, 1956, and before July 1,

1972".

EFFECTIVE DATE OF 1987 AMENDMENT

Section 507(d) of Pub. L. 100-17 provided that: "The amendments

made by subsections (a) and (b) [amending this section and section

4483 of this title] shall take effect on July 1, 1987."

EFFECTIVE DATE OF 1984 AMENDMENT

Amendment by section 734(f) of Pub. L. 98-369 effective, except

as otherwise provided, as if included in the provisions of the

Highway Revenue Act of 1982, title V of Pub. L. 97-424, to which

such amendment relates, see section 736 of Pub. L. 98-369, set out

as a note under section 4051 of this title.

Section 901(c) of Pub. L. 98-369 provided that: "The amendment

made by subsection (a) [amending this section] (and the provisions

of subsection (b) [set out below]) shall take effect on July 1,

1984."

EFFECTIVE DATE OF 1983 AMENDMENT

Section 513(f) of Pub. L. 97-424, as amended by Pub. L. 99-514,

Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

"(1) In general. - Except as otherwise provided in this

subsection, the amendments made by this section [amending this

section and sections 4482 and 4483 of this title and enacting

provisions set out below] shall take effect on July 1, 1984.

"(2) Special rule in the case of certain owner-operators. -

"(A) In general. - In the case of a small owner-operator,

paragraph (1) of this subsection and paragraph (2) of section

4481(a) of the Internal Revenue Code of 1986 [formerly I.R.C.

1954] (as added by this section) shall be applied by substituting

for each date contained in such paragraphs a date which is 1 year

after the date so contained.

"(B) Small owner-operator. - For purposes of this paragraph,

the term "small owner-operator" means any person who owns and

operates at any time during the taxable period no more than 5

highway motor vehicles with respect to which a tax is imposed by

section 4481 of such Code for such taxable period.

"[No subpar. (C) has been enacted.]

"(D) Aggregation of vehicle ownerships. - For purposes of

subparagraph (B), all highway motor vehicles with respect to

which a tax is imposed by section 4481 of such Code which are

owned by -

"(i) any trade or business (whether or not incorporated)

which is under common control with the taxpayer (within the

meaning of section 52(b)), or

"(ii) any member of any controlled groups of corporations of

which the taxpayer is a member, for any taxable period shall be

treated as being owned by the taxpayer during such period. The

Secretary shall prescribe regulations which provide attribution

rules that take into account, in addition to the persons and

entities described in the preceding sentence, taxpayers who own

highway motor vehicles through partnerships, joint ventures,

and corporations.

"(E) Controlled groups of corporations. - For purposes of this

paragraph, the term 'controlled group of corporations' has the

meaning given to such term by section 1563(a), except that -

"(i) 'more than 50 percent' shall be substituted for 'at

least 80 percent' each place it appears in section 1563(a)(1),

and

"(ii) the determination shall be made without regard to

subsections (a)(4) and (e)(3)(C) of section 1563.

"(F) Highway motor vehicles. - For purposes of this paragraph,

the term 'highway motor vehicle' has the meaning given to such

term by section 4482(a) of such Code."

EFFECTIVE DATE OF 1961 AMENDMENT

Amendment by Pub. L. 87-61 effective July 1, 1961, see section

208 of Pub. L. 87-61, set out as a note under section 4041 of this

title.

EFFECTIVE DATE

Section effective June 29, 1956, see section 211 of act June 29,

1956, set out as an Effective Date of 1956 Amendment note under

section 4041 of this title.

REGULATIONS

Section 507(c) of Pub. L. 100-17 provided that: "The Secretary of

the Treasury or the delegate of the Secretary shall within 120 days

after the date of the enactment of this section [Apr. 2, 1987]

prescribe regulations governing payment of the tax imposed by

section 4481 of the Internal Revenue Code of 1986 on any highway

motor vehicle operated by a motor carrier domiciled in any

contiguous foreign country or owned or controlled by persons of any

contiguous foreign country. Such regulations shall include a

procedure by which the operator of such motor vehicle shall

evidence that such operator has paid such tax at the time such

motor vehicle enters the United States. In the event of the failure

to provide evidence of payment, such regulations may provide for

denial of entry of such motor vehicle into the United States."

SPECIAL RULES IN THE CASE OF CERTAIN OWNER-OPERATORS

Section 901(b) of Pub. L. 98-369, as amended by Pub. L. 99-514,

Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

"(1) Special rule for taxable period beginning on july 1, 1984. -

In the case of a small owner-operator, the amount of the tax

imposed by section 4481 of the Internal Revenue Code of 1986

[formerly I.R.C. 1954] on the use of any highway motor vehicle

subject to tax under section 4481(a) of such Code (as amended by

subsection (a)) for the taxable period which begins on July 1,

1984, shall be the lesser of -

"(A) $3 for each 1,000 pounds of taxable gross weight (or

fraction thereof), or

"(B) the amount of the tax which would be imposed under such

section 4481(a) without regard to this paragraph.

"(2) Exemption for vehicles used for less than 5,000 miles (and

certain other amendments) to take effect on july 1, 1984. - In the

case of a small owner-operator, notwithstanding subsection (f)(2)

of section 513 of the Highway Revenue Act of 1982 [section

513(f)(2) of Pub. L. 97-424, set out as an Effective Date of 1983

Amendment note above], the amendments made by subsections (b), (c),

and (d) of such section [amending sections 4481 to 4483 of this

title] shall take effect on July 1, 1984.

"(3) Small owner-operator defined. - For purposes of this

subsection, the term 'small owner-operator' has the meaning given

such term by section 513(f)(2) of the Highway Revenue Act of 1982.

"(4) Taxable gross weight. - For purposes of this subsection, the

term 'taxable gross weight' has the same meaning as when used in

section 4481 of the Internal Revenue Code of 1986."

STUDIES RELATING TO HEAVY VEHICLE USE TAX

Part I [Secs. 931-934] of subtitle D of title IX of div. A of

Pub. L. 98-369, as amended by Pub. L. 99-514, Sec. 2, Oct. 22,

1986, 100 Stat. 2095, provided that:

"SEC. 931. WHETHER HEAVY VEHICLES BEAR FAIR SHARE OF HIGHWAY COSTS.

"The Secretary of Transportation shall conduct a study of whether

highway motor vehicles with taxable gross weights of 80,000 pounds

or more bear their fair share of the costs of the highway system.

"SEC. 932. TRANS-BORDER TRUCKING.

"The Secretary of Transportation shall conduct a study to

determine the significance of the tax imposed by section 4481 of

the Internal Revenue Code of 1986 (relating to tax on use of

certain vehicles) on trans-border trucking operations.

"SEC. 933. WEIGHT-DISTANCE TAXES.

"The Secretary of Transportation shall conduct a study to

evaluate the feasibility and ability of weight-distance truck taxes

to provide the greatest degree of equity among highway users, to

ease the costs of compliance of such taxes, and to improve the

efficiency by which such taxes might be administered. Such study

shall also include an evaluation of the evasion potential for

weight-distance taxes and an assessment of the benefits to

interstate commerce of replacing all Federal truck taxes (other

than fuel taxes) with a weight-distance tax.

"SEC. 934. REPORTS, ETC.

"(a) Consultation With Treasury. - Studies conducted under this

part shall be conducted in consultation with the Secretary of the

Treasury.

"(b) Report. - Not later than October 1, 1987, the Secretary of

Transportation shall submit to the Committee on Ways and Means of

the House of Representatives and the Committee on Finance of the

Senate a report on each study conducted under this part together

with such recommendations as the Secretary may deem advisable."

STUDY OF ALTERNATIVES TO TAX ON USE OF HEAVY TRUCKS

Section 513(g) of Pub. L. 97-424 provided that the Secretary of

Transportation, in consultation with the Secretary of the Treasury,

conduct a study of alternatives to the tax on heavy vehicles

imposed by section 4481(a) of the Internal Revenue Code, and plans

for improving the collecting and enforcement of such tax and

alternatives to such tax, such alternatives to include taxes based

either singly or in suitable combinations on vehicle size or

configuration; vehicle weight, both registered and actual operating

weight; and distance traveled, and such plans for improving tax

collection and enforcement to provide for Federal and State

co-operation in such activities. The study was to be conducted in

consultation with State officials, motor carriers, and other

affected parties, and the Secretary of Transportation was to submit

a report and recommendations to the Committee on Ways and Means of

the House of Representatives and the Committee on Finance of the

Senate not later than Jan. 1, 1985.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 4482, 4483, 6156, 6302,

9503 of this title; title 23 section 141; title 49 section 13902.

-End-

-CITE-

26 USC Sec. 4482 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 36 - CERTAIN OTHER EXCISE TAXES

Subchapter D - Tax on Use of Certain Vehicles

-HEAD-

Sec. 4482. Definitions

-STATUTE-

(a) Highway motor vehicle

For purposes of this subchapter, the term "highway motor vehicle"

means any motor vehicle which is a highway vehicle.

(b) Taxable gross weight

For purposes of this subchapter, the term "taxable gross weight"

when used with respect to any highway motor vehicle, means the sum

of -

(1) the actual unloaded weight of -

(A) such highway motor vehicle fully equipped for service,

and

(B) the semitrailers and trailers (fully equipped for

service) customarily used in connection with highway motor

vehicles of the same type as such highway motor vehicle, and

(2) the weight of the maximum load customarily carried on

highway motor vehicles of the same type as such highway motor

vehicle and on the semitrailers and trailers referred to in

paragraph (1)(B).

Taxable gross weight shall be determined under regulations

prescribed by the Secretary (which regulations may include formulas

or other methods for determining the taxable gross weight of

vehicles by classes, specifications, or otherwise).

(c) Other definitions and special rule

For purposes of this subchapter -

(1) State

The term "State" means a State and the District of Columbia.

(2) Year

The term "year" means the one-year period beginning on July 1.

(3) Use

The term "use" means use in the United States on the public

highways.

(4) Taxable period

The term "taxable period" means any year beginning before July

1, 2005, and the period which begins on July 1, 2005, and ends at

the close of September 30, 2005.

(5) Customary use

A semitrailer or trailer shall be treated as customarily used

in connection with a highway motor vehicle if such vehicle is

equipped to tow such semitrailer or trailer.

(d) Special rule for taxable period in which termination date

occurs

In the case of the taxable period which ends on September 30,

2005, the amount of the tax imposed by section 4481 with respect to

any highway motor vehicle shall be determined by reducing each

dollar amount in the table contained in section 4481(a) by 75

percent.

-SOURCE-

(Added June 29, 1956, ch. 462, title II, Sec. 206(a), 70 Stat. 390;

amended Pub. L. 87-61, title II, Sec. 203(b)(2)(C), June 29, 1961,

75 Stat. 125; Pub. L. 91-605, title III, Sec. 303(a)(9), Dec. 31,

1970, 84 Stat. 1744; Pub. L. 94-280, title III, Sec. 303(a)(9), May

5, 1976, 90 Stat. 456; Pub. L. 94-455, title XIX, Secs. 1904(c),

1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1818, 1834; Pub. L. 95-599,

title V, Sec. 502(a)(8), Nov. 6, 1978, 92 Stat. 2756; Pub. L.

97-424, title V, Secs. 513(c), (e), 516(a)(4), Jan. 6, 1983, 96

Stat. 2179, 2182; Pub. L. 100-17, title V, Sec. 502(a)(5), Apr. 2,

1987, 101 Stat. 256; Pub. L. 101-508, title XI, Sec. 11211(c)(5),

Nov. 5, 1990, 104 Stat. 1388-426; Pub. L. 102-240, title VIII, Sec.

8002(a)(5), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 105-178, title

IX, Sec. 9002(a)(1)(H), (I), June 9, 1998, 112 Stat. 499.)

-MISC1-

AMENDMENTS

1998 - Subsecs. (c)(4), (d). Pub. L. 105-178 substituted "2005"

for "1999" wherever appearing.

1991 - Subsecs. (c)(4), (d). Pub. L. 102-240 substituted "1999"

for "1995" wherever appearing.

1990 - Subsecs. (c)(4), (d). Pub. L. 101-508 substituted "1995"

for "1993" wherever appearing.

1987 - Subsecs. (c)(4), (d). Pub. L. 100-17 substituted "1993"

for "1988" wherever appearing.

1983 - Subsec. (c). Pub. L. 97-424, Sec. 513(c)(2), inserted "and

special rule" in heading.

Subsec. (c)(4). Pub. L. 97-424, Sec. 516(a)(4), substituted

"1988" for "1984" wherever appearing.

Subsec. (c)(5). Pub. L. 97-424, Sec. 513(c)(1), added par. (5).

Subsec. (d). Pub. L. 97-424, Sec. 513(e), added subsec. (d).

1978 - Subsec. (c)(4). Pub. L. 95-599 substituted "1984" for

"1979" wherever appearing.

1976 - Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck

out "or his delegate" after "Secretary".

Subsec. (c)(1). Pub. L. 94-455, Sec. 1904(c), substituted "State

and the District of Columbia" for "State, a Territory of the United

States, and the District of Columbia".

Subsec. (c)(4). Pub. L. 94-280 substituted "1979" for "1977"

wherever appearing.

1970 - Subsec. (c)(4). Pub. L. 91-605 substituted "1977" for

"1972" wherever appearing.

1961 - Subsec. (c)(4). Pub. L. 87-61 added par. (4).

EFFECTIVE DATE OF 1983 AMENDMENT

Amendment by section 513(c), (e) of Pub. L. 97-424 effective July

1, 1984, see section 513(f) of Pub. L. 97-424, set out as a note

under section 4481 of this title.

EFFECTIVE DATE OF 1976 AMENDMENT

Amendment by section 1904(c) of Pub. L. 94-455 effective on first

day of first month which begins more than 90 days after Oct. 4,

1976, see section 1904(d) of Pub. L. 94-455, set out as a note

under section 4041 of this title.

EFFECTIVE DATE OF 1961 AMENDMENT

Amendment by Pub. L. 87-61 effective July 1, 1961, see section

208 of Pub. L. 87-61, set out as a note under section 4041 of this

title.

SPECIAL RULES IN THE CASE OF SMALL OWNER-OPERATORS

Amendment by section 513(c) of Pub. L. 97-424 effective July 1,

1984, in the case of a small owner-operator, notwithstanding

section 513(f)(2) of Pub. L. 97-424, see section 901(b)(2) of Pub.

L. 98-369, set out as a note under section 4481 of this title.

-End-

-CITE-

26 USC Sec. 4483 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 36 - CERTAIN OTHER EXCISE TAXES

Subchapter D - Tax on Use of Certain Vehicles

-HEAD-

Sec. 4483. Exemptions

-STATUTE-

(a) State and local governmental exemption

Under regulations prescribed by the Secretary, no tax shall be

imposed by section 4481 on the use of any highway motor vehicle by

any State or any political subdivision of a State.

(b) Exemption for United States

The Secretary of the Treasury may authorize exemption from the

tax imposed by section 4481 as to the use by the United States of

any particular highway motor vehicle, or class of highway motor

vehicles, if he determines that the imposition of such tax with

respect to such use will cause substantial burden or expense which

can be avoided by granting tax exemption and that full benefit of

such exemption, if granted, will accrue to the United States.

(c) Certain transit-type buses

Under regulations prescribed by the Secretary, no tax shall be

imposed by section 4481 on the use of any bus which is of the

transit type (rather than of the intercity type) by a person who,

for the last 3 months of the preceding year (or for such other

period as the Secretary may by regulations prescribe for purposes

of this subsection), met the 60-percent passenger fare revenue test

set forth in section 6421(b)(2) (as in effect on the day before the

date of the enactment of the Energy Tax Act of 1978) as applied to

the period prescribed for purposes of this subsection.

(d) Exemption for trucks used for less than 5,000 miles on public

highways

(1) Suspension of tax

(A) In general

If -

(i) it is reasonable to expect that the use of any highway

motor vehicle on public highways during any taxable period

will be less than 5,000 miles, and

(ii) the owner of such vehicle furnishes such information

as the Secretary may by forms or regulations require with

respect to the expected use of such vehicle,

then the collection of the tax imposed by section 4481 with

respect to the use of such vehicle shall be suspended during

the taxable period.

(B) Suspension ceases to apply where use exceeds 5,000 miles

Subparagraph (A) shall cease to apply with respect to any

highway motor vehicle whenever the use of such vehicle on

public highways during the taxable period exceeds 5,000 miles.

(2) Exemption

If -

(A) the collection of the tax imposed by section 4481 with

respect to any highway motor vehicle is suspended under

paragraph (1),

(B) such vehicle is not used during the taxable period on

public highways for more than 5,000 miles, and

(C) except as otherwise provided in regulations, the owner of

such vehicle furnishes such information as the Secretary may

require with respect to the use of such vehicle during the

taxable period,

then no tax shall be imposed by section 4481 on the use of such

vehicle for the taxable period.

(3) Refund where tax paid and vehicle not used for more than

5,000 miles

If -

(A) the tax imposed by section 4481 is paid with respect to

any highway motor vehicle for any taxable period, and

(B) the requirements of subparagraphs (B) and (C) of

paragraph (2) are met with respect to such taxable period,

the amount of such tax shall be credited or refunded (without

interest) to the person who paid such tax.

(4) Relief from liability for tax under certain circumstances

where truck is transferred

Under regulations prescribed by the Secretary, the owner of a

highway motor vehicle with respect to which the collection of the

tax imposed by section 4481 is suspended under paragraph (1)

shall not be liable for the tax imposed by section 4481 (and the

new owner shall be liable for such tax) with respect to such

vehicle if -

(A) such vehicle is transferred to a new owner,

(B) such suspension is in effect at the time of such

transfer, and

(C) the old owner furnishes such information as the Secretary

by forms and regulations requires with respect to the transfer

of such vehicle.

(5) 7,500-miles exemption for agricultural vehicles

(A) In general

In the case of an agricultural vehicle, paragraphs (1) and

(2) shall be applied by substituting "7,500" for "5,000" each

place it appears.

(B) Definitions

For purposes of this paragraph -

(i) Agricultural vehicle

The term "agricultural vehicle" means any highway motor

vehicle -

(I) used primarily for farming purposes, and

(II) registered (under the laws of the State in which

such vehicle is required to be registered) as a highway

motor vehicle used for farming purposes.

(ii) Farming purposes

The term "farming purposes" means the transporting of any

farm commodity to or from a farm or the use directly in

agricultural production.

(iii) Farm commodity

The term "farm commodity" means any agricultural or

horticultural commodity, feed, seed, fertilizer, livestock,

bees, poultry, fur-bearing animals, or wildlife.

(6) Owner defined

For purposes of this subsection, the term "owner" means, with

respect to any highway motor vehicle, the person described in

section 4481(b).

(e) Reduction in tax for trucks used in logging

The tax imposed by section 4481 shall be reduced by 25 percent

with respect to any highway motor vehicle if -

(1) the exclusive use of such vehicle during any taxable period

is the transportation, to and from a point located on a forested

site, of products harvested from such forested site, and

(2) such vehicle is registered (under the laws of the State in

which such vehicle is required to be registered) as a highway

motor vehicle used in the transportation of harvested forest

products.

(f) Reduction in tax for trucks base-plated in a contiguous foreign

country

If the base for registration purposes of any highway motor

vehicle is in a contiguous foreign country for any taxable period,

the tax imposed by section 4481 for such period shall be 75 percent

of the tax which would (but for this subsection) be imposed by

section 4481 for such period.

(g) Termination of exemptions

Subsections (a) and (c) shall not apply on and after October 1,

2005.

-SOURCE-

(Added June 29, 1956, ch. 462, title II, Sec. 206(a), 70 Stat. 391;

amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), (B), Oct.

4, 1976, 90 Stat. 1834; Pub. L. 95-618, title II, Sec.

233(a)(3)(C), Nov. 9, 1978, 92 Stat. 3191; Pub. L. 97-424, title V,

Secs. 513(b), 516(b)(3), Jan. 6, 1983, 96 Stat. 2177, 2183; Pub. L.

98-369, div. A, title IX, Secs. 902(a), 903(a), July 18, 1984, 98

Stat. 1004; Pub. L. 100-17, title V, Secs. 502(b)(5), 507(b), Apr.

2, 1987, 101 Stat. 257, 260; Pub. L. 101-508, title XI, Sec.

11211(d)(4), Nov. 5, 1990, 104 Stat. 1388-427; Pub. L. 102-240,

title VIII, Sec. 8002(b)(4), Dec. 18, 1991, 105 Stat. 2203; Pub. L.

105-178, title IX, Sec. 9002(b)(2), June 9, 1998, 112 Stat. 500.)

-REFTEXT-

REFERENCES IN TEXT

The date of the enactment of the Energy Tax Act of 1978, referred

to in subsec. (c), is the date of enactment of Pub. L. 95-618,

which was approved Nov. 9, 1978.

-MISC1-

AMENDMENTS

1998 - Subsec. (g). Pub. L. 105-178 substituted "2005" for

"1999".

1991 - Subsec. (g). Pub. L. 102-240 substituted "1999" for

"1995".

1990 - Subsec. (g). Pub. L. 101-508 substituted "1995" for

"1993".

1987 - Subsec. (f). Pub. L. 100-17, Sec. 507(b), added subsec.

(f). Former subsec. (f) redesignated (g).

Pub. L. 100-17, Sec. 502(b)(5), substituted "1993" for "1988".

Subsec. (g). Pub. L. 100-17, Sec. 507(b), redesignated former

subsec. (f) as (g).

1984 - Subsec. (d)(5), (6). Pub. L. 98-369, Sec. 903(a), added

par. (5) and redesignated former par. (5) as (6).

Subsecs. (e), (f). Pub. L. 98-369, Sec. 902(a), added subsec. (e)

and redesignated former subsec. (e) as (f).

1983 - Subsec. (d). Pub. L. 97-424, Sec. 513(b), added subsec.

(d).

Subsec. (e). Pub. L. 97-424, Sec. 516(b)(3), added subsec. (e).

1978 - Subsec. (c). Pub. L. 95-618 inserted "(as in effect on the

day before the date of the enactment of the Energy Tax Act of

1978)" after "section 6421(b)(2)".

1976 - Subsecs. (a), (c). Pub. L. 94-455, Sec. 1906(b)(13)(A),

struck out "or his delegate" after "Secretary" wherever appearing.

Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(B), inserted "of

the Treasury" after "Secretary".

EFFECTIVE DATE OF 1987 AMENDMENT

Amendment by section 507(b) of Pub. L. 100-17 effective July 1,

1987, see section 507(d) of Pub. L. 100-17, set out as a note under

section 4481 of this title.

EFFECTIVE DATE OF 1984 AMENDMENT

Section 902(b) of Pub. L. 98-369 provided that: "The amendment

made by this section [amending this section] shall take effect on

July 1, 1984."

Section 903(b) of Pub. L. 98-369 provided that: "The amendments

made by subsection (a) [amending this section] shall take effect as

if included in the amendments made by section 513 of the Highway

Revenue Act of 1982 [Pub. L. 97-424, see section 513(f) of Pub. L.

97-424, set out as an Effective Date of 1983 Amendment note under

section 4481 of this title]."

EFFECTIVE DATE OF 1983 AMENDMENT

Amendment by section 513(b) of Pub. L. 97-424 effective July 1,

1984, see section 513(f) of Pub. L. 97-424, set out as a note under

section 4481 of this title.

EFFECTIVE DATE OF 1978 AMENDMENT

Amendment by Pub. L. 95-618 effective on first day of first

calendar month which begins more than 10 days after Nov. 9, 1978,

see section 233(d) of Pub. L. 95-618, set out as a note under

section 34 of this title.

SPECIAL RULES IN THE CASE OF SMALL OWNER-OPERATORS

Amendment by section 513(b) of Pub. L. 97-424 effective July 1,

1984, in the case of a small owner-operator, notwithstanding

section 513(f)(2) of Pub. L. 97-424, see section 901(b)(2) of Pub.

L. 98-369, set out as a note under section 4481 of this title.

-End-

-CITE-

26 USC Sec. 4484 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 36 - CERTAIN OTHER EXCISE TAXES

Subchapter D - Tax on Use of Certain Vehicles

-HEAD-

Sec. 4484. Cross references

-STATUTE-

(1) For penalties and administrative provisions applicable to

this subchapter, see subtitle F.

(2) For exemption for uses by Indian tribal governments (or

their subdivisions), see section 7871.

-SOURCE-

(Added June 29, 1956, ch. 462, title II, Sec. 206(a), 70 Stat. 391;

amended Pub. L. 97-473, title II, Sec. 202(b)(10), Jan. 14, 1983,

96 Stat. 2610.)

-MISC1-

AMENDMENTS

1983 - Pub. L. 97-473 designated existing provisions as par. (1)

and added par. (2).

EFFECTIVE DATE OF 1983 AMENDMENT

For effective date of amendment by Pub. L. 97-473, see section

204(5) of Pub. L. 97-473, set out as an Effective Date note under

section 7871 of this title.

EFFECTIVE DATE

Section effective June 29, 1956, see section 211 of act June 29,

1956, set out as an Effective Date of 1956 Amendment note under

section 4041 of this title.

-End-

-CITE-

26 USC [Subchapter E - Repealed] 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 36 - CERTAIN OTHER EXCISE TAXES

[Subchapter E - Repealed]

-HEAD-

[SUBCHAPTER E - REPEALED]

-End-

-CITE-

26 USC [Secs. 4491 to 4494 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 36 - CERTAIN OTHER EXCISE TAXES

[Subchapter E - Repealed]

-HEAD-

[Secs. 4491 to 4494. Repealed. Pub. L. 97-248, title II, Sec.

280(c)(1), Sept. 3, 1982, 96 Stat. 564]

-MISC1-

Section 4491, added Pub. L. 91-258, title II, Sec. 206(a), May

21, 1970, 84 Stat. 243; amended Pub. L. 91-614, title III, Sec.

305(a), Dec. 31, 1970, 84 Stat. 1846; Pub. L. 96-298, Sec. 1(c)(1),

July 1, 1980, 94 Stat. 829, provided for imposition of a tax on use

of civil aircraft.

Section 4492, added Pub. L. 91-258, title II, Sec. 206(a), May

21, 1970, 84 Stat. 243; amended Pub. L. 94-530, Sec. 2(a), Oct. 17,

1976, 90 Stat. 2488; Pub. L. 95-163, Sec. 17(b)(1), Nov. 9, 1977,

91 Stat. 1286; Pub. L. 95-504, Sec. 2(b), Oct. 24, 1978, 92 Stat.

1705, provided definitions to be used for purposes of this

subchapter.

Section 4493, added Pub. L. 91-258, title II, Sec. 206(a), May

21, 1970, 84 Stat. 244; amended Pub. L. 94-455, title XIX, Secs.

1904(a)(13), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1814, 1834,

enumerated special rules for payment of tax by lessees and certain

persons engaged in foreign air commerce.

Section 4494, added Pub. L. 91-258, title II, Sec. 206(a), May

21, 1970, 84 Stat. 245, provided a cross reference to subtitle F of

this title for penalties and administrative provisions applicable

to this subchapter.

EFFECTIVE DATE OF REPEAL

Repeal applicable with respect to transportation beginning after

Aug. 31, 1982, but inapplicable to amounts paid on or before such

date, see section 280(d) of Pub. L. 97-248, set out as an Effective

Date of 1982 Amendment note under section 4261 of this title.

TAX ON USE OF AIRCRAFT

Pub. L. 96-298, Sec. 1(c)(2), (3), July 1, 1980, 94 Stat. 829,

set out various changes in the amount and rate of tax under former

section 4491 of this title for period beginning on July 1, 1980,

and ending on Oct. 1, 1980, and provided that due date for filing

any tax return of tax imposed by such section 4491, with respect to

any use after June 30, 1980, would not be earlier than Oct. 31,

1980.

-End-

-CITE-

26 USC [Subchapter F - Repealed] 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 36 - CERTAIN OTHER EXCISE TAXES

[Subchapter F - Repealed]

-HEAD-

[SUBCHAPTER F - REPEALED]

-End-

-CITE-

26 USC [Secs. 4495 to 4498 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 36 - CERTAIN OTHER EXCISE TAXES

[Subchapter F - Repealed]

-HEAD-

[Secs. 4495 to 4498. Repealed. Pub. L. 105-34, title XIV, Sec.

1432(b)(1), Aug. 5, 1997, 111 Stat. 1050]

-MISC1-

Section 4495, added Pub. L. 96-283, title IV, Sec. 402(a), June

28, 1980, 94 Stat. 582, provided for imposition of tax on removal

of hard mineral resource from deep seabed.

Section 4496, added Pub. L. 96-283, title IV, Sec. 402(a), June

28, 1980, 94 Stat. 583, defined terms for purposes of this

subchapter.

Section 4497, added Pub. L. 96-283, title IV, Sec. 402(a), June

28, 1980, 94 Stat. 583; amended Pub. L. 99-514, title XV, Sec.

1511(c)(7), Oct. 22, 1986, 100 Stat. 2745, related to imputed

values for commercially recoverable metals and minerals and

provided for suspension of tax on minerals held for later

processing.

Section 4498, added Pub. L. 96-283, title IV, Sec. 402(a), June

28, 1980, 94 Stat. 584, provided for termination of tax imposed by

section 4495.

-End-

-CITE-

26 USC [CHAPTER 37 - REPEALED] 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

[CHAPTER 37 - REPEALED]

-HEAD-

[CHAPTER 37 - REPEALED]

-End-

-CITE-

26 USC [Secs. 4501 to 4503 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

[CHAPTER 37 - REPEALED]

-HEAD-

[Secs. 4501 to 4503. Repealed. Pub. L. 101-508, title XI, Sec.

11801(a)(48), Nov. 5, 1990, 104 Stat. 1388-522]

-MISC1-

Section 4501, acts Aug. 16, 1954, ch. 736, 68A Stat. 533; May 29,

1956, ch. 342, Sec. 19, 70 Stat. 221; Sept. 2, 1958, Pub. L.

85-859, title I, Sec. 162(b), 72 Stat. 1306; July 6, 1960, Pub. L.

86-592, Sec. 2, 74 Stat. 330; Mar. 31, 1961, Pub. L. 87-15, Sec.

2(a), 75 Stat. 40; May 24, 1962, Pub. L. 87-456, title III, Sec.

302(a), (b), 76 Stat. 77; July 13, 1962, Pub. L. 87-535, Sec.

18(a), 76 Stat. 166; Nov. 8, 1965, Pub. L. 89-331, Sec. 13, 79

Stat. 1280; Oct. 14, 1971, Pub. L. 92-138, Sec. 18(b), 85 Stat.

390, related to imposition of tax upon sugar manufactured in United

States.

Section 4502, acts Aug. 16, 1954, ch. 736, 68A Stat. 534; May 29,

1956, ch. 342, Sec. 20, 70 Stat. 221; June 25, 1959, Pub. L. 86-70,

Sec. 22(c), 73 Stat. 146; July 12, 1960, Pub. L. 86-624, Sec.

18(f), 74 Stat. 416, provided for applicable definitions.

Section 4503, act Aug. 16, 1954, ch. 736, 68A Stat. 534, related

to exemption for sugar manufactured for home consumption.

Prior sections 4504 and 4511 to 4514 were repealed by Pub. L.

87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77,

effective with respect to articles entered or withdrawn from

warehouse, for consumption on or after Aug. 31, 1963, as provided

by section 501(a) of Pub. L. 87-456.

Section 4504, acts Aug. 16, 1954, ch. 736, 68A Stat. 535; May 29,

1956, ch. 342, Sec. 21(a), 70 Stat. 221, required the tax imposed

by section 4501(b) to be levied, assessed, collected and paid in

the same manner as a duty imposed by the Tariff Act of 1930.

Section 4511, act Aug. 16, 1954, ch. 736, 68A Stat. 536, imposed

a tax upon the processing of coconut oil, etc.

Section 4512, act Aug. 16, 1954, ch. 736, 68A Stat. 536, defined

"first domestic processing".

Section 4513, act Aug. 16, 1954, ch. 736, 68A Stat. 536, related

to exemptions from the tax imposed.

Section 4514, act Aug. 16, 1954, ch. 736, 68A Stat. 536, set

forth a cross-reference to subtitle F for administrative

provisions.

SAVINGS PROVISION

For provisions that nothing in repeal by Pub. L. 101-508 be

construed to affect treatment of certain transactions occurring,

property acquired, or items of income, loss, deduction, or credit

taken into account prior to Nov. 5, 1990, for purposes of

determining liability for tax for periods ending after Nov. 5,

1990, see section 11821(b) of Pub. L. 101-508, set out as a note

under section 29 of this title.

-End-

-CITE-

26 USC [CHAPTER 38 - REPEALED] \1\ 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

[CHAPTER 38 - REPEALED]1A\1\

-HEAD-

[CHAPTER 38 - REPEALED] (!1)

-FOOTNOTE-

(!1) A new chapter 38 (Sec. 4611 et seq.) follows.

-End-

-CITE-

26 USC [Sec. 4521 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

[CHAPTER 38 - REPEALED]1A\1\

-HEAD-

[Sec. 4521. Repealed. Pub. L. 87-456, title III, Sec. 302(d), May

24, 1962, 76 Stat. 77]

-MISC1-

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 539, imposed a tax

on petroleum products imported into the United States.

EFFECTIVE DATE OF REPEAL

Repeal effective with respect to articles entered, or withdrawn

from warehouse, for consumption on or after Aug. 31, 1963, see

section 501(a) of Pub. L. 87-456.

-End-

-CITE-

26 USC [Secs. 4531, 4532 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

[CHAPTER 38 - REPEALED]1A\1\

-HEAD-

[Secs. 4531, 4532. Repealed. Pub. L. 87-456, title III, Sec.

302(d), May 24, 1962, 76 Stat. 77]

-MISC1-

Sections, act Aug. 16, 1954, ch. 736, 68A Stat. 540, imposed a

tax on coal imported into the United States.

EFFECTIVE DATE OF REPEAL

Repeal effective with respect to articles entered, or withdrawn

from warehouse, for consumption on or after Aug. 31, 1963, see

section 501(a) of Pub. L. 87-456.

-End-

-CITE-

26 USC [Secs. 4541, 4542 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

[CHAPTER 38 - REPEALED]1A\1\

-HEAD-

[Secs. 4541, 4542. Repealed. Pub. L. 87-456, title III, Sec.

302(d), May 24, 1962, 76 Stat. 77]

-MISC1-

Sections, act Aug. 16, 1954, ch. 736, 68A Stat. 541, imposed a

tax on copper imported into the United States.

EFFECTIVE DATE OF REPEAL

Repeal effective with respect to articles entered, or withdrawn

from warehouse, for consumption on or after Aug. 31, 1963, see

section 501(a) of Pub. L. 87-456.

-End-

-CITE-

26 USC [Secs. 4551 to 4553 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

[CHAPTER 38 - REPEALED]1A\1\

-HEAD-

[Secs. 4551 to 4553. Repealed. Pub. L. 87-456, title III, Sec.

302(d), May 24, 1962, 76 Stat. 77]

-MISC1-

Sections, act Aug. 16, 1954, ch. 736, 68A Stat. 542, imposed a

tax on lumber imported into the United States.

EFFECTIVE DATE OF REPEAL

Repeal effective with respect to articles entered, or withdrawn

from warehouse, for consumption on or after Aug. 31, 1963, see

section 501(a) of Pub. L. 87-456.

-End-

-CITE-

26 USC [Secs. 4561, 4562 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

[CHAPTER 38 - REPEALED]1A\1\

-HEAD-

[Secs. 4561, 4562. Repealed. Pub. L. 87-456, title III, Sec.

302(d), May 24, 1962, 76 Stat. 77]

-MISC1-

Sections, act Aug. 16, 1954, ch. 736, 68A Stat. 543, imposed a

tax on animal oils imported into the United States.

EFFECTIVE DATE OF REPEAL

Repeal effective with respect to articles entered, or withdrawn

from warehouse, for consumption on or after Aug. 31, 1963, see

section 501(a) of Pub. L. 87-456.

-End-

-CITE-

26 USC [Secs. 4571, 4572 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

[CHAPTER 38 - REPEALED]1A\1\

-HEAD-

[Secs. 4571, 4572. Repealed. Pub. L. 87-456, title III, Sec.

302(d), May 24, 1962, 76 Stat. 77]

-MISC1-

Sections, act Aug. 16, 1954, ch. 736, 68A Stat. 543, 544, imposed

a tax on seeds and seed oil imported into the United States.

EFFECTIVE DATE OF REPEAL

Repeal effective with respect to articles entered, or withdrawn

from warehouse, for consumption on or after Aug. 31, 1963, see

section 501(a) of Pub. L. 87-456.

-End-

-CITE-

26 USC [Secs. 4581, 4582 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

[CHAPTER 38 - REPEALED]1A\1\

-HEAD-

[Secs. 4581, 4582. Repealed. Pub. L. 87-456, title III, Sec.

302(d), May 24, 1962, 76 Stat. 77]

-MISC1-

Sections, act Aug. 16, 1954, ch. 736, 68A Stat. 544, imposed a

tax on imports of any article, merchandise, or combination (except

oils specified in section 4511), 10 percent or more of the quantity

by weight of which consists of, or is derived directly or

indirectly from, one or more of the products specified in sections

4561 and 4571, or of the oils, fatty acids, or salts specified in

section 4511.

EFFECTIVE DATE OF REPEAL

Repeal effective with respect to articles entered, or withdrawn

from warehouse, for consumption on or after Aug. 31, 1963, see

section 501(a) of Pub. L. 87-456.

-End-

-CITE-

26 USC [Secs. 4591 to 4597 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

[CHAPTER 38 - REPEALED]1A\1\

-HEAD-

[Secs. 4591 to 4597. Repealed. Pub. L. 94-455, title XIX, Sec.

1904(a)(15), Oct. 4, 1976, 90 Stat. 1814]

-MISC1-

Sections, comprising subchapter F, "Oleomargarine", were struck

out in the repeal of this chapter by Pub. L. 94-455.

Section 4591, act Aug. 16, 1954, ch. 736, 68A Stat. 545, related

to imposition of a tax on all oleomargarine imported from foreign

countries.

Section 4592, act Aug. 16, 1954, ch. 736, 68A Stat. 545, related

to definitions of oleomargarine, manufacturer, wholesale dealer,

and retail sales.

Section 4593, act Aug. 16, 1954, ch. 736, 68A Stat. 546, related

to exemptions to tax imposed by section 4591.

Section 4594, act Aug. 16, 1954, ch. 736, 68A Stat. 546, related

to packing requirements for manufacturers of oleomargarine.

Section 4595, act Aug. 16, 1954, ch. 736, 68A Stat. 546, related

to wholesale and retail selling requirements for oleomargarine.

Section 4596, act Aug. 16, 1954, ch. 736, 68A Stat. 547, related

to filing of bonds by manufacturers of oleomargarine.

Section 4597, act Aug. 16, 1954, ch. 736, 68A Stat. 547, related

to books and returns of wholesale dealers and manufacturers.

EFFECTIVE DATE OF REPEAL

Repeal effective on first day of first month which begins more

than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L.

94-455 set out as an Effective Date of 1976 Amendment note under

section 4041 of this title.

-End-

-CITE-

26 USC [Secs. 4601 to 4603 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

[CHAPTER 38 - REPEALED]1A\1\

-HEAD-

[Secs. 4601 to 4603. Repealed. Pub. L. 87-456, title III, Sec.

302(d), May 24, 1962, 76 Stat. 77]

-MISC1-

Section 4601, acts Aug. 16, 1954, ch. 736, 68A Stat. 548; Sept.

2, 1958, Pub. L. 85-859, title I, Sec. 119(b)(4), 72 Stat. 1286,

related to applicability of certain tariff provisions.

Sections 4602, 4603, act Aug. 16, 1954, ch. 736, 68A Stat. 548,

related to contravention of trade agreements by certain taxes.

EFFECTIVE DATE OF REPEAL

Repeal effective with respect to articles entered, or withdrawn

from warehouse, for consumption on or after Aug. 31, 1963, see

section 501(a) of Pub. L. 87-456.

-End-