26 USC Subtitle D, CHAPTER 36, Subchapter B: Front Matter
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26 USC Subtitle D, CHAPTER 36, Subchapter B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 36-CERTAIN OTHER EXCISE TAXESSubchapter B-Transportation by Water
Jump To: MiscellaneousPrior ProvisionsAmendments

Subchapter B-Transportation by Water

Sec.
4471.
Imposition of tax.
4472.
Definitions.

        

Editorial Notes

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, §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, §6(a), 73 Stat. 620 ; June 21, 1965, Pub. L. 89–44, title IV, §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, §152(a), 72 Stat. 1304 ; June 21, 1965, Pub. L. 89–44, title IV, §403(b), 79 Stat. 149 ; Oct. 4, 1976, Pub. L. 94–455, title XII, §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, §402(a), Dec. 10, 1971, 85 Stat. 534 , and amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 ; Pub. L. 95–600, title V, §521(a), Nov. 6, 1978, 92 Stat. 2884 , related to credit for State-imposed taxes.

Amendments

1996- Pub. L. 104–188, title I, §1704(t)(11), Aug. 20, 1996, 110 Stat. 1888 , struck out "and special rules" after "Definitions" in item 4472.