[§§4991 to 4994. Repealed. Pub. L. 100–418, title I, §1941(a), Aug. 23, 1988, 102 Stat. 1322 ]

Section 4991, added Pub. L. 96–223, title I, §101(a)(1), Apr. 2, 1980, 94 Stat. 235 ; amended Pub. L. 97–34, title VI, §§601(b)(1), 603(a), Aug. 13, 1981, 95 Stat. 336 , 338; Pub. L. 97–448, title II, §201(c), Jan. 12, 1983, 96 Stat. 2392 ; Pub. L. 99–514, title XVIII, §1879(h)(1), Oct. 22, 1986, 100 Stat. 2907 , related to taxable crude oil and categories of oil.

Section 4992, added Pub. L. 96–223, title I, §101(a)(1), Apr. 2, 1980, 94 Stat. 236 ; amended Pub. L. 97–34, title VI, §603(c), Aug. 13, 1981, 95 Stat. 338 ; Pub. L. 97–354, §3(b)(2), Oct. 19, 1982, 96 Stat. 1688 ; Pub. L. 97–448, title II, §201(d), Jan. 12, 1983, 96 Stat. 2392 , related to independent producer oil.

Section 4993, added Pub. L. 96–223, title I, §101(a)(1), Apr. 2, 1980, 94 Stat. 239 ; amended Pub. L. 97–448, title II, §201(e), Jan. 12, 1983, 96 Stat. 2392 , related to incremental tertiary oil.

Section 4994, added Pub. L. 96–223, title I, §101(a)(1), Apr. 2, 1980, 94 Stat. 241 ; amended Pub. L. 97–34, title VI, §§601(b)(2), 603(b), 604(a)–(c), Aug. 13, 1981, 95 Stat. 337–339 ; Pub. L. 97–248, title II, §291, Sept. 3, 1982, 96 Stat. 572 ; Pub. L. 97–448, title I, §106(a)(2), (4)(B), (b), title II, §201(f), Jan. 12, 1983, 96 Stat. 2388 , 2390, 2392, related to definitions and special rules with respect to exempt oil.

Effective Date of Repeal

Repeal applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100–418, set out as an Effective Date of 1988 Amendment note under section 164 of this title.