Subchapter A –
Luxury Passenger Automobiles
Pathway
Title 26 > Subtitle D > Chapter 31 > Subchapter A
Details
- Reference: Subchapter A
- Legend: Luxury Passenger Automobiles
- USCode Year: 2013
Provision Content
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.
U.S. Encyclopedia of Law Coverage
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