Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable.
The United States Code Online is current through Public Law 119-120 (October 7, 2026).
Search & Browse Currency and Updating Classification Tables Popular Name Tool Positive Law Codification Editorial Reclassification Downloads
26 U.S.C. 4521: Repealed. Pub. L. 87–456, title III, § 302(d) , May 24, 1962 , 76 Stat. 77Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODE[CHAPTER 38-REPEALED]  1 1  A new chapter 38 (§ 4611 et seq.) follows.

§4521. Repealed. Pub. L. 87–456, title III, § 302(d) , May 24, 1962 , 76 Stat. 77

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 539, imposed a tax on petroleum products imported into the United States.

Statutory Notes and Related Subsidiaries

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Repeal effective with respect to articles entered, or withdrawn from warehouse, for consumption on or after Aug. 31, 1963, see section 501(a) of Pub.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, title V, May 24, 1962, 76 Stat. 78.