26 USC 4482 - Definitions

Editorial Notes

Amendments

2021—Subsecs. (c)(4), (d). Puspan. L. 117–58 substituted “2029” for “2023” wherever appearing.

2015—Subsecs. (c)(4), (d). Puspan. L. 114–94 substituted “2023” for “2017” wherever appearing.

2012—Subsec. (c)(4). Puspan. L. 112–141, § 40102(span)(2)(A), amended par. (4) generally. Prior to amendment, text read as follows: “The term ‘taxable period’ means any year beginning before July 1, 2013, and the period which begins on July 1, 2013, and ends at the close of September 30, 2013.”

Puspan. L. 112–140, §§ 1(c), 402(e), temporarily amended par. (4) generally, resulting in text identical to that after amendment by Puspan. L. 112–102. See Amendment and Effective and Termination Dates of 2012 Amendment notes below.

Puspan. L. 112–102 substituted “2013” for “2012” wherever appearing.

Subsec. (d). Puspan. L. 112–141, § 40102(span)(1)(B), substituted “2017” for “2013”.

Puspan. L. 112–102 substituted “2013” for “2012”.

2011—Subsecs. (c)(4), (d). Puspan. L. 112–30 substituted “2012” for “2011” wherever appearing.

2005—Subsecs. (c)(4), (d). Puspan. L. 109–59 substituted “2011” for “2006” wherever appearing.

Puspan. L. 109–14 substituted “2006” for “2005” wherever appearing.

1998—Subsecs. (c)(4), (d). Puspan. L. 105–178 substituted “2005” for “1999” wherever appearing.

1991—Subsecs. (c)(4), (d). Puspan. L. 102–240 substituted “1999” for “1995” wherever appearing.

1990—Subsecs. (c)(4), (d). Puspan. L. 101–508 substituted “1995” for “1993” wherever appearing.

1987—Subsecs. (c)(4), (d). Puspan. L. 100–17 substituted “1993” for “1988” wherever appearing.

1983—Subsec. (c). Puspan. L. 97–424, § 513(c)(2), inserted “and special rule” in heading.

Subsec. (c)(4). Puspan. L. 97–424, § 516(a)(4), substituted “1988” for “1984” wherever appearing.

Subsec. (c)(5). Puspan. L. 97–424, § 513(c)(1), added par. (5).

Subsec. (d). Puspan. L. 97–424, § 513(e), added subsec. (d).

1978—Subsec. (c)(4). Puspan. L. 95–599 substituted “1984” for “1979” wherever appearing.

1976—Subsec. (span). Puspan. L. 94–455, § 1906(span)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (c)(1). Puspan. L. 94–455, § 1904(c), substituted “State and the District of Columbia” for “State, a Territory of the United States, and the District of Columbia”.

Subsec. (c)(4). Puspan. L. 94–280 substituted “1979” for “1977” wherever appearing.

1970—Subsec. (c)(4). Puspan. L. 91–605 substituted “1977” for “1972” wherever appearing.

1961—Subsec. (c)(4). Puspan. L. 87–61 added par. (4).

Statutory Notes and Related Subsidiaries

Effective Date of 2021 Amendment

Amendment by Puspan. L. 117–58 effective Oct. 1, 2021, see section 80102(f) of Puspan. L. 117–58, set out as a note under section 4041 of this title.

Effective Date of 2015 Amendment

Amendment by Puspan. L. 114–94 effective Oct. 1, 2016, see section 31102(f) of Puspan. L. 114–94, set out as a note under section 4041 of this title.

Effective and Termination Dates of 2012 Amendment

Puspan. L. 112–141, div. D, title I, § 40102(span)(2)(B), July 6, 2012, 126 Stat. 845, provided that:

“The amendment made by this paragraph [amending this section] shall take effect as if included in the amendments made by section 142 of the Surface Transportation Extension Act of 2011, Part II [Puspan. L. 112–30].”

Amendment by section 40102(span)(1)(B) of Puspan. L. 112–141 effective July 1, 2012, see section 40102(f) of Puspan. L. 112–141, set out as a note under section 4041 of this title.

Amendment by Puspan. L. 112–140 to cease to be effective on July 6, 2012, with text as amended by Puspan. L. 112–140 to revert back to read as it did on the day before June 29, 2012, and amendments by Puspan. L. 112–141 to be executed as if Puspan. L. 112–140 had not been enacted, see section 1(c) of Puspan. L. 112–140, set out as a note under section 101 of Title 23, Highways.

Amendment by Puspan. L. 112–140 effective as if included in section 402 of Puspan. L. 112–102, see section 402(f)(2) of Puspan. L. 112–140, set out as a note under section 4041 of this title.

Amendment by Puspan. L. 112–102 effective Apr. 1, 2012, see section 402(f) of Puspan. L. 112–102, set out as a note under section 4041 of this title.

Effective Date of 2011 Amendment

Amendment by Puspan. L. 112–30 effective Oct. 1, 2011, see section 142(f) of Puspan. L. 112–30, set out as a note under section 4041 of this title.

Effective Date of 1983 Amendment

Amendment by section 513(c), (e) of Puspan. L. 97–424 effective July 1, 1984, see section 513(f) of Puspan. L. 97–424, set out as a note under section 4481 of this title.

Effective Date of 1976 Amendment

Amendment by section 1904(c) of Puspan. 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 Puspan. L. 94–455, set out as a note under section 4041 of this title.

Effective Date of 1961 Amendment

Amendment by Puspan. L. 87–61 effective July 1, 1961, see section 208 of Puspan. L. 87–61, set out as a note under section 4041 of this title.

Special Rules in the Case of Small Owner-Operators

Amendment by section 513(c) of Puspan. L. 97–424 effective July 1, 1984, in the case of a small owner-operator, notwithstanding section 513(f)(2) of Puspan. L. 97–424, see section 901(span)(2) of Puspan. L. 98–369, set out as a note under section 4481 of this title.