-CITE-
26 USC CHAPTER 36 - CERTAIN OTHER EXCISE TAXES 01/19/04
-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[C. Repealed.]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[E, F. Repealed.]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(!2) Subchapter repealed by Pub.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 01/19/04
-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 01/19/04
-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 01/19/04
-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 01/19/04
-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 01/19/04
-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 01/19/04
-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] 01/19/04
-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 01/19/04
-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 01/19/04
-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 01/19/04
-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 01/19/04
-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 01/19/04
-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 01/19/04
-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] 01/19/04
-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 01/19/04
-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] 01/19/04
-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 01/19/04
-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] 01/19/04
-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 01/19/04
-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\ 01/19/04
-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 01/19/04
-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 01/19/04
-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 01/19/04
-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 01/19/04
-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 01/19/04
-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 01/19/04
-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 01/19/04
-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 01/19/04
-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 01/19/04
-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-
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