CHAPTER 33—FACILITIES AND SERVICES — Front Matter
| Chap. | Sec. | |
|---|---|---|
| [ A. | Repealed.] | |
| B. | Communications | 4251 |
| C. | Transportation by air | 4261 |
| [ D. | Repealed.] | |
| E. | Special provisions applicable to services and facilities taxes | 4291 |
Repeal of Subchapter B
Table of subchapters for chapter 33 amended by striking out the item relating to subchapter B dealing with Communications, effective Jan. 1, 1982, see Pub. L. 90-364, title I, § 105(b)(3), June 28, 1968, 82 Stat. 266, as amended by Pub. L. 91-172, title VII, § 702(b)(3), Dec. 30, 1969, 83 Stat. 660; Pub. L. 91-614, title II, § 201(b)(3), Dec. 31, 1970, 84 Stat. 1843. Repeal of item B was not executed in view of the amendments to section 4251 of this title by Pub. L. 96-499, Pub. L. 97-34, Pub. L. 97-248, Pub. L. 98-369, Pub. L. 99-514, and Pub. L. 101-508, extending the date in (and finally eliminating) provisions which had reduced the tax to zero after a specified date.
Editorial Notes
Amendments
1970—Pub. L. 91-258, title II, § 205(c)(5), May 21, 1970, 84 Stat. 242, substituted “Transportation by air” for “Transportation of persons by air” in item for subchapter C.
1965—Pub. L. 89-44, title III, §§ 301, 304, June 21, 1965, 79 Stat. 145, 148, struck out items for subchapters A and D.
1962—Pub. L. 87-508, § 5(c)(1), June 28, 1962, 76 Stat. 118, substituted “Transportation of persons by air” for “Transportation of persons” in item for subchapter C.
1958—Pub. L. 85-475, § 4(b)(1), June 30, 1958, 72 Stat. 260, substituted “Transportation of persons” for “Transportation” in item for subchapter C.
Statutory Notes and Related Subsidiaries
Effective Date of 1962 Amendment
Pub. L. 87-508, § 5(d), June 28, 1962, 76 Stat. 119, provided in part that:
“The amendment made by subsection (c)(1) [amending item for subchapter C in the analysis] shall apply only with respect to transportation beginning after November 15, 1962.”
