26 USC Subtitle D, CHAPTER 36, Subchapter A: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 36-CERTAIN OTHER EXCISE TAXESSubchapter A-Harbor Maintenance Tax

Jump To: MiscellaneousPrior Provisions

Subchapter A-Harbor Maintenance Tax

Sec.

4461.

Imposition of tax.

4462.

Definitions and special rules.

Editorial Notes

Prior Provisions

A prior subchapter A (§§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, §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.