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