26-U.S.C.-4227
§4227 – Cross Reference
Pathway
Title 26 > Subtitle D > Chapter 32 > Subchapter G > Section 4227
Details
- Reference: Section 4227
- Legend: §4227 – Cross Reference
- USCode Year: 2013
Provision Content
For exception for a sale to an Indian tribal government (or its subdivision) for the exclusive use of an Indian tribal government (or its subdivision), see section 7871.
(Aug. 16, 1954, ch. 736, 68A Stat. 496, §4226; renumbered §4227, June 29, 1956, ch. 462, title II, §207(a), 70 Stat. 391; amended Pub. L. 89–44, title II, §208(f), June 21, 1965, 79 Stat. 141; Pub. L. 94–455, title XIX, §1904(a)(5), Oct. 4, 1976, 90 Stat. 1811; Pub. L. 97–473, title II, §202(b)(8), Jan. 14, 1983, 96 Stat. 2610; Pub. L. 98–369, div. A, title VII, §735(c)(11), July 18, 1984, 98 Stat. 983; Pub. L. 99–514, title XVIII, §1899A(49), Oct. 22, 1986, 100 Stat. 2961.)
Amendments
1986—Pub. L. 99–514 amended section generally, substituting reference for references in section catchline, struck out par. (1) designation, substituted exception for exemption, and struck out par. (2) relating to cross reference to credit for taxes on tires.
1984—Par. (2). Pub. L. 98–369 struck out and tubes after on tires.
1983—Pub. L. 97–473 designated existing provisions as par. (2) and added par. (1).
1976—Pub. L. 94–455 struck out pars. (1) and (3) relating to cross references to exemption from tax in case of certain sales to the United States and to administrative provisions of general applicability, respectively.
1965—Par. (2). Pub. L. 89–44 struck out and automobile radio and television receiving sets, after tires and inner tubes,.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369 effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of Pub. L. 97–424, to which such amendment relates, see section 736 of Pub. L. 98–369, set out as a note under section 4051 of this title.
Effective Date of 1983 Amendment
For effective date of amendment by Pub. L. 97–473, see section 204(5) of Pub. L. 97–473, set out as an Effective Date note under section 7871 of this title.
Effective Date of 1976 Amendment
Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as a note under section 4041 of this title.
Effective Date of 1965 Amendment
Amendment by Pub. L. 89–44 applicable with respect to articles sold on or after June 22, 1965, except insofar as such amendments related to the taxes imposed by sections 4061(b), 4091, and 4131 and, as to such taxes, applicable with respect to articles sold on or after January 1, 1966, see section 701(a) of Pub. L. 89–44, set out as a note under section 4161 of this title.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-4182 in the Legal Encyclopedia: Excise Taxes
In this entry about 26-U.S.C.-4182, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.
Subchapter D – in the Legal Encyclopedia: Manufacturers Excise Taxes
In this entry about Subchapter D – , find legal reference material, bibliographies and premiere content related to manufacturers excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States manufacturers excise taxes-specific issues, written by authorities in the field.
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