26 USC Subtitle D, CHAPTER 31, Subchapter A: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 31-RETAIL EXCISE TAXESSubchapter A-Luxury Passenger Automobiles

Jump To: Prior ProvisionsAmendments

Subchapter A-Luxury Passenger Automobiles

Sec.

4001.

Imposition of tax.

4002.

1st retail sale; uses, etc. treated as sales; determination of price.

4003.

Special rules.

Prior Provisions

This subchapter consisted of part I with subparts A (§§4001–4004) and B (§§4006, 4007) and part II (§§4011, 4012), prior to being amended generally by Pub. L. 103–66, title XIII, §13161(a), Aug. 10, 1993, 107 Stat. 449 .

Another prior subchapter A of chapter 31 was redesignated subchapter B by Pub. L. 101–508, title XI, §11221(a), Nov. 5, 1990, 104 Stat. 1388–438 .

Amendments

1993- Pub. L. 103–66, title XIII, §13161(a), Aug. 10, 1993, 107 Stat. 449 , amended subchapter heading and analysis generally, substituting "Luxury Passenger Automobiles" for "Certain Luxury Items" in subchapter heading, striking out part analysis consisting of parts I "Imposition of taxes" and II "Rules of general applicability", part I heading "IMPOSITION OF TAXES", subpart analysis consisting of subparts A "Passenger vehicles, boats, and aircraft" and B "Jewelry and furs", and subpart A heading "Passenger Vehicles, Boats, and Aircraft", substituting "Imposition of tax" for "Passenger vehicles" in item 4001, "1st retail sale; uses, etc. treated as sales; determination of price" for "Boats" in item 4002, and "Special rules" for "Aircraft" in item 4003, and striking out item 4004 "Rules applicable to subpart A".

Subchapter Referred to in Other Sections

This subchapter is referred to in sections 4221, 4293 of this title.