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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 4484 Cross references us united_states_code code_section 26 INTERNAL REVENUE CODE 36 CERTAIN OTHER EXCISE TAXES 4484 26 U.S.C. § 4484 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s4484 data/legal/raw/us/code/title-26/usc26.xml 83ffc68832e280d9fcc89c438e8b2b64bc75a57976d7998c00238327a3d6bcce a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 c624af1e90bd6c0ac19485a657e99de2149cf6071a6645d7616c0de8b53e4487 2026-07-04 official
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26 U.S.C. § 4484 - Cross references

Text

(1) For penalties and administrative provisions applicable to this subchapter, see subtitle F.

(2) For exemption for uses by Indian tribal governments (or their subdivisions), see section 7871.

(Added June 29, 1956, ch. 462, title II, § 206(a), 70 Stat. 391; amended Pub. L. 97473, title II, § 202(b)(10), Jan. 14, 1983, 96 Stat. 2610.)

Notes

Editorial Notes

Amendments1983—Pub. L. 97473 designated existing provisions as par. (1) and added par. (2).

Statutory Notes and Related Subsidiaries

Effective Date of 1983 AmendmentFor effective date of amendment by Pub. L. 97473, see section 204(5) of Pub. L. 97473, set out as an Effective Date note under section 7871 of this title.

Effective DateSection effective June 29, 1956, see section 211 of act June 29, 1956, set out as an Effective Date of 1956 Amendment note under section 4041 of this title.