26 USC Subtitle D, CHAPTER 36, Subchapter B: Front Matter

26 USC Subtitle D, CHAPTER 36, Subchapter B: Front Matter

*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC Subtitle D, CHAPTER 36, Subchapter B: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 36-CERTAIN OTHER EXCISE TAXESSubchapter B-Transportation by Water

Jump To: Prior ProvisionsAmendments

Subchapter B-Transportation by Water

Sec.

4471.

Imposition of tax.

4472.

Definitions.

Prior Provisions

A prior subchapter B, consisted of sections 4461 to 4464 of this title, prior to repeal by Pub. L. 95–600, title V, §521(b), Nov. 6, 1978, 92 Stat. 2884 , applicable with respect to years beginning after June 30, 1980.

Section 4461, acts Aug. 16, 1954, ch. 736, 68A Stat. 531 ; Sept. 21, 1959, Pub. L. 86–344, §6(a), 73 Stat. 620 ; June 21, 1965, Pub. L. 89–44, title IV, §403(a), 79 Stat. 148 , imposed a special tax on persons who maintained for use or permitted use of coin-operated gaming devices and provided an exception from such tax.

Section 4462, acts Aug. 16, 1954, ch. 736, 68A Stat. 531 ; Sept. 2, 1958, Pub. L. 85–859, title I, §152(a), 72 Stat. 1304 ; June 21, 1965, Pub. L. 89–44, title IV, §403(b), 79 Stat. 149 ; Oct. 4, 1976, Pub. L. 94–455, title XII, §1208(b), 90 Stat. 1709 , defined coin-operated gaming devices.

Section 4463, act Aug. 16, 1954, ch. 736, 68A Stat. 531 , related to administrative provisions.

Section 4464, added Pub. L. 92–178, title IV, §402(a), Dec. 10, 1971, 85 Stat. 534 , and amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 ; Pub. L. 95–600, title V, §521(a), Nov. 6, 1978, 92 Stat. 2884 , related to credit for State-imposed taxes.

Amendments

1996- Pub. L. 104–188, title I, §1704(t)(11), Aug. 20, 1996, 110 Stat. 1888 , struck out "and special rules" after "Definitions" in item 4472.