---
type: "LegalText"
title: "26 U.S.C. § 4521"
description: "Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "[ 38"
chapter_name: "REPEALED] 11 A new chapter 38 (§ 4611 et seq.) follows."
section: "4521"
citation: "26 U.S.C. § 4521"
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/s4521"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "3021f5b88b48862dd04e7b415e4b2562636ab28555b8c2e545e72eac2a376b5a"
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text_hash: "53ada0a781b1e92d5ad301820661e7c1de9cdf4880a962ab2f2230b6d313bf36"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 4521 - Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]

## Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 539, imposed a tax on petroleum products imported into the United States.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal effective with respect to articles entered, or withdrawn from warehouse, for consumption on or after Aug. 31, 1963, see section 501(a) of Pub. L. 87–456, title V, May 24, 1962, 76 Stat. 78.