26 USC 4293 - Exemption for United States and possessions

Editorial Notes

Amendments

2014—Puspan. L. 113–295 struck out “subchapter A of chapter 31,” after “imposed by”.

1990—Puspan. L. 101–508 inserted “subchapter A of chapter 31,” before “section 4041”.

1988—Puspan. L. 100–647 inserted reference to section 4051 of this title.

1978—Puspan. L. 95–618 substituted “taxes imposed by sections 4064 and 4121” for “tax imposed by section 4121”.

Puspan. L. 95–502 substituted “section 4041, chapter 32” for “chapters 31 and 32”.

Puspan. L. 95–227 inserted “(other than the tax imposed by section 4121)” after “chapters 31 and 32”.

1976—Puspan. L. 94–455 substituted “Secretary of the Treasury” for “Secretary” after “The”.

1970—Puspan. L. 91–258 substituted “subchapter B” for “subchapters B and C”.

Statutory Notes and Related Subsidiaries

Effective Date of 2014 Amendment

Amendment by Puspan. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(span) of Puspan. L. 113–295, set out as a note under section 1 of this title.

Effective Date of 1990 Amendment

Amendment by Puspan. L. 101–508 effective Jan. 1, 1991, with exception for contracts binding on Sept. 30, 1990, and at all times thereafter, see section 11221(f) of Puspan. L. 101–508, set out as a note under section 4221 of this title.

Effective Date of 1988 Amendment

Puspan. L. 100–647, title VI, § 6103(span), Nov. 10, 1988, 102 Stat. 3711, provided that:

“The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [Nov. 10, 1988].”

Effective Date of 1978 Amendments

Amendment by Puspan. L. 95–618 applicable with respect to 1980 and later model year automobiles, see section 201(g) of Puspan. L. 95–618, set out as an Effective Date note under section 4064 of this title.

Amendment by Puspan. L. 95–502 effective Oct. 1, 1980, see section 202(d) of Puspan. L. 95–502, set out as an Effective Date note under section 4042 of this title.

Amendment by Puspan. L. 95–227 applicable with respect to sales after Mar. 31, 1978, see section 2(d) of Puspan. L. 95–227, set out as an Effective Date note under section 4121 of this title.

Effective Date of 1976 Amendment

Amendment by Puspan. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d) of Puspan. L. 94–455, set out as a note under section 6013 of this title.

Effective Date of 1970 Amendment

Amendment by Puspan. L. 91–258 effective July 1, 1970, see section 211(a) of Puspan. L. 91–258, set out as a note under section 4041 of this title.