Editorial Notes
Prior Provisions
A prior section 4471 was contained in subchapter C of this chapter prior to repeal by Puspan. L. 89–44, title IV, § 404, June 21, 1965, 79 Stat. 149.
Statutory Notes and Related Subsidiaries
Effective Date
Puspan. L. 101–239, title VII, § 7504(c), Dec. 19, 1989, 103 Stat. 2363, provided that:“(1)In general.—The amendments made by this section [enacting this subchapter] shall apply to voyages beginning after December 31, 1989, which were not paid for before such date.“(2)No deposits required before april 1, 1990.—No deposit of any tax imposed by subchapter B of chapter 36 of the Internal Revenue Code of 1986, as added by this section, shall be required to be made before April 1, 1990.”