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.”