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Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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legal/us/code/title-26/chapter-31/section-4001-to-4003.md
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---
type: "LegalText"
title: "26 U.S.C. § 4001 to 4003"
description: "Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(103)(A), Dec. 19, 2014, 128 Stat. 4052]"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "31"
chapter_name: "RETAIL EXCISE TAXES"
section: "4001 to 4003"
citation: "26 U.S.C. § 4001 to 4003"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s4001...4003"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 26 U.S.C. § 4001 to 4003 - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(103)(A), Dec. 19, 2014, 128 Stat. 4052]
## Notes
Section 4001, added Pub. L. 101–508, title XI, § 11221(a), Nov. 5, 1990, 104 Stat. 1388–439; amended Pub. L. 103–66, title XIII, § 13161(a), Aug. 10, 1993, 107 Stat. 449; Pub. L. 104–188, title I, §§ 1607(a), (b), 1703(c)(1), Aug. 20, 1996, 110 Stat. 1839, 1875; Pub. L. 105–34, title IX, § 906(a)–(b)(2), title XVI, § 1601(f)(3)(A), (B), Aug. 5, 1997, 111 Stat. 874, 875, 1090, provided for imposition of tax on luxury passenger vehicles.
Section 4002, added Pub. L. 101–508, title XI, § 11221(a), Nov. 5, 1990, 104 Stat. 1388–439; amended Pub. L. 103–66, title XIII, § 13161(a), Aug. 10, 1993, 107 Stat. 450, related to 1st retail sale, uses treated as sales, and determination of price.
Section 4003, added Pub. L. 101–508, title XI, § 11221(a), Nov. 5, 1990, 104 Stat. 1388–439; amended Pub. L. 103–66, title XIII, § 13161(a), Aug. 10, 1993, 107 Stat. 451; Pub. L. 105–34, title IX, § 906(b)(3), (4), title XIV, § 1401(a), Aug. 5, 1997, 111 Stat. 875, 1045, related to special rules for separate purchase of vehicles, parts and accessories.
Prior sections 4004, 4006, 4007, 4011, and 4012 of this title were omitted in the general revision of this subchapter by Pub. L. 103–66, title XIII, § 13161(a), Aug. 10, 1993, 107 Stat. 449.
Section 4004, added Pub. L. 101–508, title XI, § 11221(a), Nov. 5, 1990, 104 Stat. 1388–440; amended Pub. L. 103–66, title XIII, § 13162(a), Aug. 10, 1993, 107 Stat. 453, related to certain rules applicable to former subpart A of part I of this subchapter.
Section 4006, added Pub. L. 101–508, title XI, § 11221(a), Nov. 5, 1990, 104 Stat. 1388–441, related to imposition of tax on 1st retail sale of jewelry.
Section 4007, added Pub. L. 101–508, title XI, § 11221(a), Nov. 5, 1990, 104 Stat. 1388–442, related to imposition of tax on 1st retail sale of furs.
Section 4011, added Pub. L. 101–508, title XI, § 11221(a), Nov. 5, 1990, 104 Stat. 1388–442, provided definitions and special rules for purposes of this subchapter.
Section 4012, added Pub. L. 101–508, title XI, § 11221(a), Nov. 5, 1990, 104 Stat. 1388–444, provided that taxes imposed by this subchapter did not apply to any sale or use after Dec. 31, 1999.
Statutory Notes and Related Subsidiaries
Effective Date of RepealRepeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.
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legal/us/code/title-26/chapter-31/section-4042.md
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---
type: "LegalText"
title: "26 U.S.C. § 4042"
description: "Tax on fuel used in commercial transportation on inland waterways"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "31"
chapter_name: "RETAIL EXCISE TAXES"
section: "4042"
citation: "26 U.S.C. § 4042"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s4042"
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text_hash: "8979f4a61e6ec3ab5c9538440cd9f556adca387debd376fbaa8f46a70b21fc8d"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 26 U.S.C. § 4042 - Tax on fuel used in commercial transportation on inland waterways
## Text
(a) In general There is hereby imposed a tax on any liquid used during any calendar quarter by any person as a fuel in a vessel in commercial waterway transportation.
(b) Amount of tax (1) In general The rate of the tax imposed by subsection (a) is the sum of—
(A) the Inland Waterways Trust Fund financing rate, and
(B) the Leaking Underground Storage Tank Trust Fund financing rate.
(2) Rates For purposes of paragraph (1)—
(A) The Inland Waterways Trust Fund financing rate is 29 cents per gallon.
(B) The Leaking Underground Storage Tank Trust Fund financing rate is 0.1 cent per gallon.
(3) Exception for fuel on which Leaking Underground Storage Tank Trust Fund financing rate separately imposed The Leaking Underground Storage Tank Trust Fund financing rate under paragraph (2)(B) shall not apply to the use of any fuel if tax was imposed with respect to such fuel under section 4041(d) or 4081 at the Leaking Underground Storage Tank Trust Fund financing rate.
(4) Termination of Leaking Underground Storage Tank Trust Fund financing rate The Leaking Underground Storage Tank Trust Fund financing rate under paragraph (2)(B) shall not apply during any period during which the Leaking Underground Storage Tank Trust Fund financing rate under section 4081 does not apply.
(c) Exemptions (1) Deep-draft ocean-going vessels The tax imposed by subsection (a) shall not apply with respect to any vessel designed primarily for use on the high seas which has a draft of more than 12 feet.
(2) Passenger vessels The tax imposed by subsection (a) shall not apply with respect to any vessel used primarily for the transportation of persons.
(3) Use by State or local government in transporting property in a state or local business Subparagraph (B) of subsection (d)(1) shall not apply with respect to use by a State or political subdivision thereof.
(4) Use in moving lash and seabee ocean-going barges The tax imposed by subsection (a) shall not apply with respect to use for movement by tug of exclusively LASH (Lighter-aboard-ship) and SEABEE ocean-going barges released by their ocean-going carriers solely to pick up or deliver international cargoes.
(d) Definitions For purposes of this section—
(1) Commercial waterway transportation The term “commercial waterway transportation” means any use of a vessel on any inland or intracoastal waterway of the United States—
(A) in the business of transporting property for compensation or hire, or
(B) in transporting property in the business of the owner, lessee, or operator of the vessel (other than fish or other aquatic animal life caught on the voyage).
(2) Inland or intracoastal waterway of the United States The term “inland or intracoastal waterway of the United States” means any inland or intracoastal waterway of the United States which is described in section 206 of the Inland Waterways Revenue Act of 1978.
(3) Person The term “person” includes the United States, a State, a political subdivision of a State, or any agency or instrumentality of any of the foregoing.
(e) Date for filing return The date for filing the return of the tax imposed by this section for any calendar quarter shall be the last day of the first month following such quarter.
(Added Pub. L. 95–502, title II, § 202(a), Oct. 21, 1978, 92 Stat. 1696; amended Pub. L. 99–499, title V, § 521(a)(3), Oct. 17, 1986, 100 Stat. 1777; Pub. L. 99–662, title XIV, § 1404(a), Nov. 17, 1986, 100 Stat. 4270; Pub. L. 100–647, title II, § 2002(a)(2), Nov. 10, 1988, 102 Stat. 3597; Pub. L. 103–66, title XIII, § 13241(d), Aug. 10, 1993, 107 Stat. 510; Pub. L. 108–357, title II, § 241(b), Oct. 22, 2004, 118 Stat. 1438; Pub. L. 110–172, § 6(d)(1)(B), Dec. 29, 2007, 121 Stat. 2480; Pub. L. 113–295, div. B, title II, § 205(a), Dec. 19, 2014, 128 Stat. 4065; Pub. L. 115–141, div. U, title IV, § 401(b)(40), (41), Mar. 23, 2018, 132 Stat. 1204.)
## Notes
Editorial Notes
References in TextSection 206 of the Inland Waterways Revenue Act of 1978, referred to in subsec. (d)(2), is section 206 of Pub. L. 95–502, title II, Oct. 21, 1978, 92 Stat. 1700, which is classified to section 1804 of Title 33, Navigation and Navigable Waters.
Prior ProvisionsA prior section 4042, act Aug. 16, 1954, ch. 736, 68A Stat. 478, provided a cross reference to section 4222 of this title for exemption from tax where special motor fuels are sold for use for certain vessels, prior to repeal by Pub. L. 94–455, title XIX, § 1904(a)(1)(D), Oct. 4, 1976, 90 Stat. 1811.
Amendments2018—Subsec. (b)(1)(C). Pub. L. 115–141, § 401(b)(40), struck out subpar. (C) which read as follows: “the deficit reduction rate.” Subsec. (b)(2)(C). Pub. L. 115–141, § 401(b)(41), struck out subpar. (C) which read as follows: “The deficit reduction rate is— “(i) 3.3 cents per gallon after December 31, 2004, and before July 1, 2005, “(ii) 2.3 cents per gallon after June 30, 2005, and before January 1, 2007, and “(iii) 0 after December 31, 2006.” 2014—Subsec. (b)(2)(A). Pub. L. 113–295 amended subpar. (A) generally, substituting “The Inland Waterways Trust Fund financing rate is 29 cents per gallon.” for “The Inland Waterways Trust Fund financing rate is the rate determined in accordance with the following table:” and accompanying table of rates. 2007—Subsec. (b)(3). Pub. L. 110–172 amended heading and text of par. (3) generally. Prior to amendment, text read as follows: “The Leaking Underground Storage Tank Trust Fund financing rate under paragraph (2)(B) shall not apply to the use of any fuel if tax under section 4041(d) was imposed on the sale of such fuel or is imposed on such use.” 2004—Subsec. (b)(2)(C). Pub. L. 108–357 amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “The deficit reduction rate is 4.3 cents per gallon.” 1993—Subsec. (b)(1)(C). Pub. L. 103–66, § 13241(d)(1), added subpar. (C). Subsec. (b)(2)(C). Pub. L. 103–66, § 13241(d)(2), added subpar. (C). 1988—Subsec. (b)(2). Pub. L. 100–647 amended par. (2) generally. Prior to amendment, par. (2) read as follows: “For purposes of paragraph (1)— “(A) the Inland Waterways Trust Fund financing rate is 10 cents a gallon, and “(B) the Leaking Underground Storage Tank Trust Fund financing rate is 0.1 cents a gallon.” 1986—Subsec. (b). Pub. L. 99–499 and Pub. L. 99–662 both amended subsec. (b) generally, effective Jan. 1, 1987. Pub. L. 100–647, § 2002(a)(1) (see Construction of 1986 Amendments note below), provided that for purposes of this section, the amendment made by Pub. L. 99–499 be treated as enacted after the amendment made by Pub. L. 99–662. Prior to amendment by Pub. L. 99–499 and Pub. L. 99–662, subsec. (b) read as follows: “If the use occurs—The tax is— After September 30, 1980 and before October 1, 19814 cents a gallon After September 30, 1981 and before October 1, 19836 cents a gallon After September 30, 1983 and before October 1, 19858 cents a gallon After September 30, 198510 cents a gallon”.
Statutory Notes and Related Subsidiaries
Effective Date of 2014 AmendmentPub. L. 113–295, div. B, title II, § 205(b), Dec. 19, 2014, 128 Stat. 4065, provided that: “The amendment made by this section [amending this section] shall apply to fuel used after March 31, 2015.”
Effective Date of 2007 AmendmentAmendment by Pub. L. 110–172 effective as if included in the provisions of the Energy Policy Act of 2005, Pub. L. 109–58, to which such amendment relates, see section 6(e) of Pub. L. 110–172, set out as a note under section 30C of this title.
Effective Date of 2004 AmendmentAmendment by Pub. L. 108–357 effective Jan. 1, 2005, see section 241(c) of Pub. L. 108–357, set out as a note under section 4041 of this title.
Effective Date of 1993 AmendmentAmendment by Pub. L. 103–66 effective Oct. 1, 1993, see section 13241(g) of Pub. L. 103–66, set out as a note under section 4041 of this title.
Effective Date of 1988 AmendmentPub. L. 100–647, title II, § 2002(d), Nov. 10, 1988, 102 Stat. 3597, as amended by Pub. L. 101–239, title VII, § 7812(b), Dec. 19, 1989, 103 Stat. 2412, provided that: “The amendments made by subsections (b) and (c) [amending section 4462 of this title and provisions set out as a note under section 4461 of this title] shall take effect as if included in the provision of the Harbor Maintenance Revenue Act of 1986 [Pub. L. 99–662, title XIV] to which it relates, and the amendment made by subsection (a)(2) [amending this section] shall take effect as if included in the amendment made by section 521(a)(3) of the Superfund Revenue Act of 1986 [Pub. L. 99–499, title V].”
Effective Date of 1986 AmendmentsPub. L. 99–662, title XIV, § 1404(c), Nov. 17, 1986, 100 Stat. 4271, provided that: “The amendments made by this section [amending this section and section 1804 of Title 33, Navigation and Navigable Waters] shall take effect on January 1, 1987.” Amendment by Pub. L. 99–499 effective Jan. 1, 1987, see section 521(e) of Pub. L. 99–499, set out as a note under section 4041 of this title.
Effective DatePub. L. 95–502, title II, § 202(d), Oct. 21, 1978, 92 Stat. 1697, provided that: “The amendments made by this section [enacting this section and amending section 4293 of this title] shall take effect on October 1, 1980.”
Savings ProvisionFor provisions that nothing in amendment by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title.
Construction of 1986 AmendmentsPub. L. 100–647, title II, § 2002(a)(1), Nov. 10, 1988, 102 Stat. 3597, provided that: “For purposes of section 4042 of the 1986 Code, the amendment made by section 521(a)(3) of the Superfund Revenue Act of 1986 [Pub. L. 99–499, amending this section] shall be treated as enacted after the amendment made by section 1404(a) of the Harbor Maintenance Revenue Act of 1986 [Pub. L. 99–662, amending this section].”
legal/us/code/title-26/chapter-31/section-4043.md
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---
type: "LegalText"
title: "26 U.S.C. § 4043"
description: "Surtax on fuel used in aircraft part of a fractional ownership program"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "31"
chapter_name: "RETAIL EXCISE TAXES"
section: "4043"
citation: "26 U.S.C. § 4043"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s4043"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "9392abd303bde5288af542e234d4aca122e5ab2029ed37dd8ff4a74b5041ab0b"
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text_hash: "ea1480cd9f46eafec5c67c730f3b9be24de37fdfe9a4ae349fcb0068948ebc7b"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 26 U.S.C. § 4043 - Surtax on fuel used in aircraft part of a fractional ownership program
## Text
(a) In general There is hereby imposed a tax on any liquid used (during any calendar quarter by any person) in a fractional program aircraft as fuel—
(1) for the transportation of a qualified fractional owner with respect to the fractional ownership aircraft program of which such aircraft is a part, or
(2) with respect to the use of such aircraft on account of such a qualified fractional owner, including use in deadhead service.
(b) Amount of tax The rate of tax imposed by subsection (a) is 14.1 cents per gallon.
(c) Definitions and special rules For purposes of this section—
(1) Fractional program aircraft The term “fractional program aircraft” means, with respect to any fractional ownership aircraft program, any aircraft which—
(A) is listed as a fractional program aircraft in the management specifications issued to the manager of such program by the Federal Aviation Administration under subpart K of part 91 of title 14, Code of Federal Regulations, and
(B) is registered in the United States.
(2) Fractional ownership aircraft program The term “fractional ownership aircraft program” means a program under which—
(A) a single fractional ownership program manager provides fractional ownership program management services on behalf of the fractional owners,
(B) there are 1 or more fractional owners per fractional program aircraft, with at least 1 fractional program aircraft having more than 1 owner,
(C) with respect to at least 2 fractional program aircraft, none of the ownership interests in such aircraft are—
(i) less than the minimum fractional ownership interest, or
(ii) held by the program manager referred to in subparagraph (A),
(D) there exists a dry-lease aircraft exchange arrangement among all of the fractional owners, and
(E) there are multi-year program agreements covering the fractional ownership, fractional ownership program management services, and dry-lease aircraft exchange aspects of the program.
(3) Definitions related to fractional ownership interests (A) Qualified fractional owner The term “qualified fractional owner” means any fractional owner which has a minimum fractional ownership interest in at least one fractional program aircraft.
(B) Minimum fractional ownership interest The term “minimum fractional ownership interest” means, with respect to each type of aircraft—
(i) a fractional ownership interest equal to or greater than 1/16 of at least 1 subsonic, fixed wing, or powered lift aircraft, or
(ii) a fractional ownership interest equal to or greater than 1/32 of at least 1 rotorcraft aircraft.
(C) Fractional ownership interest The term “fractional ownership interest” means—
(i) the ownership of an interest in a fractional program aircraft,
(ii) the holding of a multi-year leasehold interest in a fractional program aircraft, or
(iii) the holding of a multi-year leasehold interest which is convertible into an ownership interest in a fractional program aircraft.
(D) Fractional owner The term “fractional owner” means any person owning any interest (including the entire interest) in a fractional program aircraft.
(4) Dry-lease aircraft exchange The term “dry-lease aircraft exchange” means an agreement, documented by the written program agreements, under which the fractional program aircraft are available, on an as needed basis without crew, to each fractional owner.
(5) Special rule relating to use of fractional program aircraft for flight demonstration, maintenance, or training For purposes of subsection (a), a fractional program aircraft shall not be considered to be used for the transportation of a qualified fractional owner, or on account of such qualified fractional owner, when it is used for flight demonstration, maintenance, or crew training.
(6) Special rule relating to deadhead service A fractional program aircraft shall not be considered to be used on account of a qualified fractional owner when it is used in deadhead service and a person other than a qualified fractional owner is separately charged for such service.
(d) Termination This section shall not apply to liquids used as a fuel in an aircraft after September 30, 2028.
(Added Pub. L. 112–95, title XI, § 1103(a)(1), Feb. 14, 2012, 126 Stat. 149; amended Pub. L. 115–254, div. B, title VIII, § 802(c)(1), Oct. 5, 2018, 132 Stat. 3429; Pub. L. 118–15, div. B, title II, § 2212(c)(1), Sept. 30, 2023, 137 Stat. 85; Pub. L. 118–34, title II, § 202(c)(1), Dec. 26, 2023, 137 Stat. 1115; Pub. L. 118–41, title II, § 202(c)(1), Mar. 8, 2024, 138 Stat. 24; Pub. L. 118–63, title XIII, § 1302(c)(1), May 16, 2024, 138 Stat. 1433.)
## Notes
Editorial Notes
Amendments2024—Subsec. (d). Pub. L. 118–63 substituted “September 30, 2028” for “May 10, 2024”. Pub. L. 118–41 substituted “May 10, 2024” for “March 8, 2024”. 2023—Subsec. (d). Pub. L. 118–34 substituted “March 8, 2024” for “December 31, 2023”. Pub. L. 118–15 substituted “December 31, 2023” for “September 30, 2023”. 2018—Subsec. (d). Pub. L. 115–254 substituted “September 30, 2023” for “September 30, 2021”.
Statutory Notes and Related Subsidiaries
Effective DatePub. L. 112–95, title XI, § 1103(d)(1), Feb. 14, 2012, 126 Stat. 151, provided that: “The amendments made by subsection (a) [enacting this section and amending sections 4082 and 9502 of this title] shall apply to fuel used after March 31, 2012.”
legal/us/code/title-26/chapter-31/section-4051.md
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---
type: "LegalText"
title: "26 U.S.C. § 4051"
description: "Imposition of tax on heavy trucks and trailers sold at retail"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "31"
chapter_name: "RETAIL EXCISE TAXES"
section: "4051"
citation: "26 U.S.C. § 4051"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s4051"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 26 U.S.C. § 4051 - Imposition of tax on heavy trucks and trailers sold at retail
## Text
(a) Imposition of tax (1) In general There is hereby imposed on the first retail sale of the following articles (including in each case parts or accessories sold on or in connection therewith or with the sale thereof) a tax of 12 percent of the amount for which the article is so sold:
(A) Automobile truck chassis.
(B) Automobile truck bodies.
(C) Truck trailer and semitrailer chassis.
(D) Truck trailer and semitrailer bodies.
(E) Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer.
(2) Exclusion for trucks weighing 33,000 pounds or less The tax imposed by paragraph (1) shall not apply to automobile truck chassis and automobile truck bodies, suitable for use with a vehicle which has a gross vehicle weight of 33,000 pounds or less (as determined under regulations prescribed by the Secretary).
(3) Exclusion for trailers weighing 26,000 pounds or less The tax imposed by paragraph (1) shall not apply to truck trailer and semitrailer chassis and bodies, suitable for use with a trailer or semitrailer which has a gross vehicle weight of 26,000 pounds or less (as determined under regulations prescribed by the Secretary).
(4) Exclusion for tractors weighing 19,500 pounds or less The tax imposed by paragraph (1) shall not apply to tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer if—
(A) such tractor has a gross vehicle weight of 19,500 pounds or less (as determined by the Secretary), and
(B) such tractor, in combination with a trailer or semitrailer, has a gross combined weight of 33,000 pounds or less (as determined by the Secretary).
(5) Sale of trucks, etc., treated as sale of chassis and body For purposes of this subsection, a sale of an automobile truck or truck trailer or semitrailer shall be considered to be a sale of a chassis and of a body described in paragraph (1).
(b) Separate purchase of truck or trailer and parts and accessories therefor Under regulations prescribed by the Secretary—
(1) In general If—
(A) the owner, lessee, or operator of any vehicle which contains an article taxable under subsection (a) installs (or causes to be installed) any part or accessory on such vehicle, and
(B) such installation is not later than the date 6 months after the date such vehicle (as it contains such article) was first placed in service,
then there is hereby imposed on such installation a tax equal to 12 percent of the price of such part or accessory and its installation.
(2) Exceptions Paragraph (1) shall not apply if—
(A) the part or accessory installed is a replacement part or accessory, or
(B) the aggregate price of the parts and accessories (and their installation) described in paragraph (1) with respect to any vehicle does not exceed $1,000 (or such other amount or amounts as the Secretary may by regulations prescribe).
(3) Installers secondarily liable for tax The owners of the trade or business installing the parts or accessories shall be secondarily liable for the tax imposed by paragraph (1).
(c) Termination On and after October 1, 2028, the taxes imposed by this section shall not apply.
(d) Credit against tax for tire tax If—
(1) tires are sold on or in connection with the sale of any article, and
(2) tax is imposed by this subchapter on the sale of such tires,
there shall be allowed as a credit against the tax imposed by this subchapter an amount equal to the tax (if any) imposed by section 4071 on such tires.
(Added Pub. L. 97–424, title V, § 512(b)(1), Jan. 6, 1983, 96 Stat. 2174; amended Pub. L. 98–369, div. A, title VII, § 734(g), title IX, § 921, July 18, 1984, 98 Stat. 980, 1009; Pub. L. 99–514, title XVIII, §§ 1877(c), 1899A(47), Oct. 22, 1986, 100 Stat. 2902, 2961; Pub. L. 100–17, title V, § 502(a)(2), Apr. 2, 1987, 101 Stat. 256; Pub. L. 101–508, title XI, § 11211(c)(1), Nov. 5, 1990, 104 Stat. 1388–426; Pub. L. 102–240, title VIII, § 8002(a)(1), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 105–34, title XIV, §§ 1401(a), 1402(a), 1432(a), Aug. 5, 1997, 111 Stat. 1045, 1046, 1050; Pub. L. 105–178, title IX, § 9002(a)(1)(D), June 9, 1998, 112 Stat. 499; Pub. L. 109–59, title XI, §§ 11101(a)(1)(D), 11112(a), Aug. 10, 2005, 119 Stat. 1943, 1946; Pub. L. 112–30, title I, § 142(a)(2)(B), Sept. 16, 2011, 125 Stat. 356; Pub. L. 112–102, title IV, § 402(a)(2)(B), Mar. 30, 2012, 126 Stat. 282; Pub. L. 112–140, title IV, § 402(a)(2)(B), June 29, 2012, 126 Stat. 402; Pub. L. 112–141, div. D, title I, § 40102(a)(2)(B), July 6, 2012, 126 Stat. 844; Pub. L. 114–94, div. C, title XXXI, § 31102(a)(2)(B), Dec. 4, 2015, 129 Stat. 1727; Pub. L. 115–141, div. U, title IV, § 401(a)(219), Mar. 23, 2018, 132 Stat. 1194; Pub. L. 117–58, div. H, title I, § 80102(a)(2)(B), Nov. 15, 2021, 135 Stat. 1327.)
## Notes
Editorial Notes
Prior ProvisionsA prior section 4051, act Aug. 16, 1954, ch. 736, 68A Stat. 479, defined the price for which articles were sold for purposes of determining retailers excise taxes, prior to repeal by Pub. L. 94–455, title XIX, § 1904(a)(1)(D), Oct. 4, 1976, 90 Stat. 1811.
Amendments2021—Subsec. (c). Pub. L. 117–58 substituted “October 1, 2028” for “October 1, 2022”. 2018—Subsec. (a)(3). Pub. L. 115–141 inserted closing parenthesis before period at end. 2015—Subsec. (c). Pub. L. 114–94 substituted “October 1, 2022” for “October 1, 2016”. 2012—Subsec. (c). Pub. L. 112–141 substituted “October 1, 2016” for “July 1, 2012”. Pub. L. 112–140, §§ 1(c), 402(a)(2)(B), temporarily substituted “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below. Pub. L. 112–102 substituted “July 1, 2012” for “April 1, 2012”. 2011—Subsec. (c). Pub. L. 112–30 substituted “April 1, 2012” for “October 1, 2011”. 2005—Subsec. (a)(4), (5). Pub. L. 109–59, § 11112(a), added par. (4) and redesignated former par. (4) as (5). Subsec. (c). Pub. L. 109–59, § 11101(a)(1)(D), substituted “2011” for “2005”. 1998—Subsec. (c). Pub. L. 105–178 substituted “2005” for “1999”. 1997—Subsec. (b)(2)(B). Pub. L. 105–34, § 1401(a), substituted “$1,000” for “$200”. Subsec. (d). Pub. L. 105–34, § 1432(a), redesignated subsec. (e) as (d) and struck out former subsec. (d) which provided for a temporary reduction in tax on certain piggyback trailers. Subsec. (e). Pub. L. 105–34, § 1432(a), redesignated subsec. (e) as (d). Pub. L. 105–34, § 1401(a), amended heading and text of subsec. (e) generally. Prior to amendment, text read as follows: “In the case of any article taxable under subsection (a) on which tax was imposed under section 4061(a), subsection (a) shall be applied by substituting ‘2 percent’ for ‘12 percent’.” 1991—Subsec. (c). Pub. L. 102–240 substituted “1999” for “1995”. 1990—Subsec. (c). Pub. L. 101–508 substituted “1995” for “1993”. 1987—Subsec. (c). Pub. L. 100–17 substituted “1993” for “1988”. 1986—Subsec. (d)(1). Pub. L. 99–514, § 1899A(47), substituted “July 18, 1984” for “the date of the enactment of the Tax Reform Act of 1984”. Subsec. (d)(3). Pub. L. 99–514, § 1877(c), inserted at end “No tax shall be imposed by reason of this paragraph on any use or resale which occurs more than 6 years after the date of the first retail sale.” 1984—Subsec. (b)(3). Pub. L. 98–369, § 734(g), substituted “The owners of the trade or business installing the parts or accessories shall be secondarily liable for the tax imposed by paragraph (1)” for “In addition to the owner, lessee, or operator of the vehicle, the owner of the trade or business installing the part or accessory shall be liable for the tax imposed by paragraph (1)”. Subsecs. (d), (e). Pub. L. 98–369, § 921, added subsec. (d) and redesignated former subsec. (d) as (e).
Statutory Notes and Related Subsidiaries
Effective Date of 2021 AmendmentAmendment by Pub. L. 117–58 effective Oct. 1, 2021, see section 80102(f) of Pub. L. 117–58, set out as a note under section 4041 of this title.
Effective Date of 2015 AmendmentAmendment by Pub. L. 114–94 effective Oct. 1, 2016, see section 31102(f) of Pub. L. 114–94, set out as a note under section 4041 of this title.
Effective and Termination Dates of 2012 AmendmentAmendment by Pub. L. 112–141 effective July 1, 2012, see section 40102(f) of Pub. L. 112–141, set out as a note under section 4041 of this title. Amendment by Pub. L. 112–140 to cease to be effective on July 6, 2012, with text as amended by Pub. L. 112–140 to revert back to read as it did on the day before June 29, 2012, and amendments by Pub. L. 112–141 to be executed as if Pub. L. 112–140 had not been enacted, see section 1(c) of Pub. L. 112–140, set out as a note under section 101 of Title 23, Highways. Amendment by Pub. L. 112–140 effective July 1, 2012, see section 402(f)(1) of Pub. L. 112–140, set out as a note under section 4041 of this title. Amendment by Pub. L. 112–102 effective Apr. 1, 2012, see section 402(f) of Pub. L. 112–102, set out as a note under section 4041 of this title.
Effective Date of 2011 AmendmentAmendment by Pub. L. 112–30 effective Oct. 1, 2011, see section 142(f) of Pub. L. 112–30, set out as a note under section 4041 of this title.
Effective Date of 2005 AmendmentPub. L. 109–59, title XI, § 11112(b), Aug. 10, 2005, 119 Stat. 1946, provided that: “The amendments made by this section [amending this section] shall apply to sales after September 30, 2005.”
Effective Date of 1997 AmendmentPub. L. 105–34, title XIV, § 1401(b), Aug. 5, 1997, 111 Stat. 1046, provided that: “The amendments made by subsection (a) [amending this section and section 4003 of this title] shall apply to installations on vehicles sold after the date of the enactment of this Act [Aug. 5, 1997].” Pub. L. 105–34, title XIV, § 1402(c), Aug. 5, 1997, 111 Stat. 1046, provided that: “The amendments made by this section [amending this section and section 4052 of this title] shall take effect on January 1, 1998.”
Effective Date of 1986 AmendmentAmendment by section 1877(c) of Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.
Effective Date of 1984 AmendmentPub. L. 98–369, div. A, title VII, § 736, July 18, 1984, 98 Stat. 985, provided that: “Except as otherwise provided in this subtitle [subtitle C (§§ 731–736) of title VII of div. A of Pub. L. 98–369, amending this section and sections 48, 1366, 4052, 4053, 4071 to 4073, 4081, 4082, 4216, 4218, 4221 to 4223, 4227, 4481, 6401, 6412, 6416, 6427, 6511, and 9502 of this title, repealing sections 4061 to 4063 of this title, and amending provisions set out as notes under sections 4061 and 4081 of this title], any amendment made by this subtitle shall take effect as if included in the provisions of the Highway Revenue Act of 1982 [Pub. L. 97–424] to which such amendment relates.”
Effective DatePub. L. 97–424, title V, § 512(b)(3), Jan. 6, 1983, 96 Stat. 2177, provided that: “The amendments made by this subsection [enacting this subchapter and amending section 6416 of this title] shall take effect on April 1, 1983.”
Plan Amendments Not Required Until January 1, 1989For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.
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title: "26 U.S.C. § 4052"
description: "Definitions and special rules"
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title_name: "INTERNAL REVENUE CODE"
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retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 26 U.S.C. § 4052 - Definitions and special rules
## Text
(a) First retail sale For purposes of this subchapter—
(1) In general The term “first retail sale” means the first sale, for a purpose other than for resale or leasing in a long-term lease, after production, manufacture, or importation.
(2) Leases considered as sales Rules similar to the rules of section 4217 shall apply.
(3) Use treated as sale (A) In general If any person uses an article taxable under section 4051 before the first retail sale of such article, then such person shall be liable for tax under section 4051 in the same manner as if such article were sold at retail by him.
(B) Exemption for use in further manufacture Subparagraph (A) shall not apply to use of an article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by him.
(C) Computation of tax In the case of any person made liable for tax by subparagraph (A), the tax shall be computed on the price at which similar articles are sold at retail in the ordinary course of trade, as determined by the Secretary.
(b) Determination of price (1) In general In determining price for purposes of this subchapter—
(A) there shall be included any charge incident to placing the article in condition ready for use,
(B) there shall be excluded—
(i) the amount of the tax imposed by this subchapter,
(ii) if stated as a separate charge, the amount of any retail sales tax imposed by any State or political subdivision thereof or the District of Columbia, whether the liability for such tax is imposed on the vendor or vendee, and
(iii) the value of any component of such article if—
(I) such component is furnished by the first user of such article, and
(II) such component has been used before such furnishing, and
(C) the price shall be determined without regard to any trade-in.
(2) Sales not at arm’s length In the case of any article sold (otherwise than through an arm’s-length transaction) at less than the fair market price, the tax under this subchapter shall be computed on the price for which similar articles are sold at retail in the ordinary course of trade, as determined by the Secretary.
(3) Long-term lease (A) In general In the case of any long-term lease of an article which is treated as the first retail sale of such article, the tax under this subchapter shall be computed on a price equal to—
(i) the sum of—
(I) the price (determined under this subchapter but without regard to paragraph (4)) at which such article was sold to the lessor, and
(II) the cost of any parts and accessories installed by the lessor on such article before the first use by the lessee or leased in connection with such long-term lease, plus
(ii) an amount equal to the presumed markup percentage of the sum described in clause (i).
(B) Presumed markup percentage For purposes of subparagraph (A), the term “presumed markup percentage” means the average markup percentage of retailers of articles of the type involved, as determined by the Secretary.
(C) Exceptions under regulations To the extent provided in regulations prescribed by the Secretary, subparagraph (A) shall not apply to specified types of leases where its application is not necessary to carry out the purposes of this subsection.
(4) Special rule where tax paid by manufacturer, producer, or importer (A) In general In any case where the manufacturer, producer, or importer of any article (or a related person) is liable for tax imposed by this subchapter with respect to such article, the tax under this subchapter shall be computed on a price equal to the sum of—
(i) the price which would (but for this paragraph) be determined under this subchapter, plus
(ii) the product of the price referred to in clause (i) and the presumed markup percentage determined under paragraph (3)(B).
(B) Related person For purposes of this paragraph—
(i) In general Except as provided in clause (ii), the term “related person” means any person who is a member of the same controlled group (within the meaning of section 5061(e)(3)) as the manufacturer, producer, or importer.
(ii) Exception for retail establishment To the extent provided in regulations prescribed by the Secretary, a person shall not be treated as a related person with respect to the sale of any article if such article is sold through a permanent retail establishment in the normal course of the trade or business of being a retailer.
(c) Certain combinations not treated as manufacture (1) In general For purposes of this subchapter (other than subsection (a)(3)(B)), a person shall not be treated as engaged in the manufacture of any article by reason of merely combining such article with any item listed in paragraph (2).
(2) Items The items listed in this paragraph are any coupling device (including any fifth wheel), wrecker crane, loading and unloading equipment (including any crane, hoist, winch, or power liftgate), aerial ladder or tower, snow and ice control equipment, earthmoving, excavation and construction equipment, spreader, sleeper cab, cab shield, or wood or metal floor.
(d) Certain other rules made applicable Under regulations prescribed by the Secretary, rules similar to the rules of subsections (c) and (d) of section 4216 (relating to partial payments) shall apply for purposes of this subchapter.
(e) Long-term lease For purposes of this section, the term “long-term lease” means any lease with a term of 1 year or more. In determining a lease term for purposes of the preceding sentence, the rules of section 168(i)(3)(A) shall apply.
(f) Certain repairs and modifications not treated as manufacture (1) In general An article described in section 4051(a)(1) shall not be treated as manufactured or produced solely by reason of repairs or modifications to the article (including any modification which changes the transportation function of the article or restores a wrecked article to a functional condition) if the cost of such repairs and modifications does not exceed 75 percent of the retail price of a comparable new article.
(2) Exception Paragraph (1) shall not apply if the article (as repaired or modified) would, if new, be taxable under section 4051 and the article when new was not taxable under such section or the corresponding provision of prior law.
(g) Regulations The Secretary shall prescribe regulations which permit, in lieu of any other certification, persons who are purchasing articles taxable under this subchapter for resale or leasing in a long-term lease to execute a statement (made under penalties of perjury) on the sale invoice that such sale is for resale. The Secretary shall not impose any registration requirement as a condition of using such procedure.
(Added Pub. L. 97–424, title V, § 512(b)(1), Jan. 6, 1983, 96 Stat. 2175; amended Pub. L. 98–369, div. A, title VII, §§ 731, 735(b)(2), July 18, 1984, 98 Stat. 976, 981; Pub. L. 100–17, title V, §§ 505(a)–(c), 506(a), Apr. 2, 1987, 101 Stat. 258, 259; Pub. L. 100–647, title VI, § 6111(a), Nov. 10, 1988, 102 Stat. 3713; Pub. L. 105–34, title XIV, §§ 1402(b), 1434(a), (b), Aug. 5, 1997, 111 Stat. 1046, 1052; Pub. L. 105–206, title VI, § 6014(c), July 22, 1998, 112 Stat. 820.)
## Notes
Editorial Notes
Prior ProvisionsA prior section 4052, act Aug. 16, 1954, ch. 736, 68A Stat. 479, provided that lease of an article would be considered the sale of article for excise tax purposes, prior to repeal by Pub. L. 94–455, title XIX, § 1904(a)(1)(D), Oct. 4, 1976, 90 Stat. 1811.
Amendments1998—Subsec. (f)(2). Pub. L. 105–206 substituted “such section” for “this section”. 1997—Subsec. (b)(1)(B)(ii) to (iv). Pub. L. 105–34, § 1402(b), inserted “and” at end of cl. (ii), redesignated cl. (iv) as (iii), and struck out former cl. (iii) which read as follows: “the fair market value (including any tax imposed by section 4071) at retail of any tires (not including any metal rim or rim base), and”. Subsec. (d). Pub. L. 105–34, § 1434(b)(1), substituted “rules of subsections (c) and (d) of section 4216 (relating to partial payments) shall apply” for “rules of— “(1) subsections (c) and (d) of section 4216 (relating to partial payments), and “(2) section 4222 (relating to registration), shall apply”. Subsec. (e). Pub. L. 105–34, § 1434(a), redesignated subsec. (f) as (e). Subsec. (f). Pub. L. 105–34, § 1434(a), added subsec. (f). Former subsec. (f) redesignated (e). Subsec. (g). Pub. L. 105–34, § 1434(b)(2), added subsec. (g). 1988—Subsec. (a)(1). Pub. L. 100–647 substituted “production, manufacture” for “manufacture, production”. 1987—Subsec. (a)(1). Pub. L. 100–17, § 505(a), inserted “or leasing in a long-term lease” after “resale”. Subsec. (b)(3). Pub. L. 100–17, § 505(b), added par. (3). Subsec. (b)(4). Pub. L. 100–17, § 506(a), added par. (4). Subsec. (f). Pub. L. 100–17, § 505(c), added subsec. (f). 1984—Subsec. (b)(1)(B)(iv). Pub. L. 98–369, § 731, added cl. (iv). Subsec. (c). Pub. L. 98–369, § 735(b)(2), in amending subsec. (c) generally, designated existing provisions as par. (1), in par. (1) as so designated substituted “by reason of merely combining such article with any article listed in paragraph (2)” for “with any equipment or other item listed in section 4063(d)”, and added par. (2).
Statutory Notes and Related Subsidiaries
Effective Date of 1998 AmendmentAmendment by Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.
Effective Date of 1997 AmendmentAmendment by section 1402(b) of Pub. L. 105–34 effective Jan. 1, 1998, see section 1402(c) of Pub. L. 105–34, set out as a note under section 4051 of this title. Pub. L. 105–34, title XIV, § 1434(c), Aug. 5, 1997, 111 Stat. 1052, provided that: “The amendments made by this section [amending this section] shall take effect on January 1, 1998.”
Effective Date of 1988 AmendmentPub. L. 100–647, title VI, § 6111(b), Nov. 10, 1988, 102 Stat. 3713, provided that: “The amendment made by subsection (a) [amending this section] shall take effect on January 1, 1988.”
Effective Date of 1987 AmendmentPub. L. 100–17, title V, § 505(d), Apr. 2, 1987, 101 Stat. 259, provided that: “The amendments made by this section [amending this section] shall apply with respect to articles sold by the manufacturer, producer, or importer on or after the first day of the first calendar quarter which begins more than 90 days after the date of the enactment of this Act [Apr. 2, 1987].” Pub. L. 100–17, title V, § 506(b), Apr. 2, 1987, 101 Stat. 259, provided that: “The amendment made by this section [amending this section] shall apply with respect to articles sold by the manufacturer, producer, or importer on or after the 1st day of the 1st calendar quarter which begins more than 90 days after the date of the enactment of this Act [Apr. 2, 1987].”
Effective Date of 1984 AmendmentAmendment 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.
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title: "26 U.S.C. § 4053"
description: "Exemptions"
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title_number: 26
title_name: "INTERNAL REVENUE CODE"
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chapter_name: "RETAIL EXCISE TAXES"
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citation: "26 U.S.C. § 4053"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
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---
# 26 U.S.C. § 4053 - Exemptions
## Text
No tax shall be imposed by section 4051 on any of the following articles:
(1) Camper coaches bodies for self-propelled mobile homes Any article designed—
(A) to be mounted or placed on automobile trucks, automobile truck chassis, or automobile chassis, and
(B) to be used primarily as living quarters or camping accommodations.
(2) Feed, seed, and fertilizer equipment Any body primarily designed—
(A) to process or prepare seed, feed, or fertilizer for use on farms,
(B) to haul feed, seed, or fertilizer to and on farms,
(C) to spread feed, seed, or fertilizer on farms,
(D) to load or unload feed, seed, or fertilizer on farms, or
(E) for any combination of the foregoing.
(3) House trailers Any house trailer.
(4) Ambulances, hearses, etc. Any ambulance, hearse, or combination ambulance-hearse.
(5) Concrete mixers Any article designed—
(A) to be placed or mounted on an automobile truck chassis or truck trailer or semitrailer chassis, and
(B) to be used to process or prepare concrete.
(6) Trash containers, etc. Any box, container, receptacle, bin or other similar article—
(A) which is designed to be used as a trash container and is not designed for the transportation of freight other than trash, and
(B) which is not designed to be permanently mounted on or permanently affixed to an automobile truck chassis or body.
(7) Rail trailers and rail vans Any chassis or body of a trailer or semitrailer which is designed for use both as a highway vehicle and a railroad car. For purposes of the preceding sentence, piggy-back trailer or semitrailer shall not be treated as designed for use as a railroad car.
(8) Mobile machinery Any vehicle which consists of a chassis—
(A) to which there has been permanently mounted (by welding, bolting, riveting, or other means) machinery or equipment to perform a construction, manufacturing, processing, farming, mining, drilling, timbering, or similar operation if the operation of the machinery or equipment is unrelated to transportation on or off the public highways,
(B) which has been specially designed to serve only as a mobile carriage and mount (and a power source, where applicable) for the particular machinery or equipment involved, whether or not such machinery or equipment is in operation, and
(C) which, by reason of such special design, could not, without substantial structural modification, be used as a component of a vehicle designed to perform a function of transporting any load other than that particular machinery or equipment or similar machinery or equipment requiring such a specially designed chassis.
(9) Idling reduction device Any device or system of devices which—
(A) is designed to provide to a vehicle those services (such as heat, air conditioning, or electricity) that would otherwise require the operation of the main drive engine while the vehicle is temporarily parked or remains stationary using one or more devices affixed to a tractor, and
(B) is determined by the Administrator of the Environmental Protection Agency, in consultation with the Secretary of Energy and the Secretary of Transportation, to reduce idling of such vehicle at a motor vehicle rest stop or other location where such vehicles are temporarily parked or remain stationary.
(10) Advanced insulation Any insulation that has an R value of not less than R35 per inch.
(Added Pub. L. 97–424, title V, § 512(b)(1), Jan. 6, 1983, 96 Stat. 2176; amended Pub. L. 98–369, div. A, title VII, § 735(b)(1), July 18, 1984, 98 Stat. 981; Pub. L. 108–357, title VIII, § 851(a)(1), Oct. 22, 2004, 118 Stat. 1607; Pub. L. 110–343, div. B, title II, § 206(a), Oct. 3, 2008, 122 Stat. 3839.)
## Notes
Editorial Notes
Prior ProvisionsA prior section 4053, acts Aug. 16, 1954, ch. 736, 68A Stat. 479; Sept. 2, 1958, Pub. L. 85–859, title I, § 104, 72 Stat. 1276, made provision for the imposition of the retailers tax on installment sales, prior to repeal by Pub. L. 94–455, title XIX, § 1904(a)(1)(D), Oct. 4, 1976, 90 Stat. 1811. For provisions of prior sections 4054 to 4058 of this title, see Prior Provisions note set out preceding section 4041 of this title.
Amendments2008—Pars. (9), (10). Pub. L. 110–343 added pars. (9) and (10). 2004—Par. (8). Pub. L. 108–357 added par. (8). 1984—Pub. L. 98–369 amended section generally, substituting provisions listing articles on which no tax under section 4051 shall be imposed for former provisions which stated that no tax be imposed under section 4051 on any article specified in subsection (a) of section 4063 and that the exemptions provided by section 4221(a) extended to the tax imposed by section 4051.
Statutory Notes and Related Subsidiaries
Effective Date of 2008 AmendmentPub. L. 110–343, div. B, title II, § 206(b), Oct. 3, 2008, 122 Stat. 3839, provided that: “The amendment made by this section [amending this section] shall apply to sales or installations after the date of the enactment of this Act [Oct. 3, 2008].”
Effective Date of 2004 AmendmentPub. L. 108–357, title VIII, § 851(a)(2), Oct. 22, 2004, 118 Stat. 1607, provided that: “The amendment made by this subsection [amending this section] shall take effect on the day after the date of the enactment of this Act [Oct. 22, 2004].”
Effective Date of 1984 AmendmentAmendment 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.