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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LegalText 26 U.S.C. § 4191 Repealed. Pub. L. 11694, div. N, title I, § 501(a), Dec. 20, 2019, 133 Stat. 3118] us united_states_code code_section 26 INTERNAL REVENUE CODE 32 MANUFACTURERS EXCISE TAXES 4191 26 U.S.C. § 4191 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/s4191 data/legal/raw/us/code/title-26/usc26.xml 69cb463818cc96e81c83763c96ce5fab80d1133842724bf0f829eeec83e1855d a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 0a33c800d19f6685631bc1b7ba2fb600795e9bce1e46aa09c23b2f147a40d2f4 2026-07-04 official
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26 U.S.C. § 4191 - Repealed. Pub. L. 11694, div. N, title I, § 501(a), Dec. 20, 2019, 133 Stat. 3118]

Notes

Section, added Pub. L. 111152, title I, § 1405(a)(1), Mar. 30, 2010, 124 Stat. 1064; amended Pub. L. 114113, div. Q, title I, § 174(a), Dec. 18, 2015, 129 Stat. 3071; Pub. L. 115120, div. D, § 4001(a), Jan. 22, 2018, 132 Stat. 38, imposed on the sale of any taxable medical device by the manufacturer, producer, or importer a tax equal to 2.3 percent of the price for which so sold.

For prior sections 4191, 4192, 4201, and 4211, see Prior Provisions note set out preceding this section.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal applicable to sales after Dec. 31, 2019, see section 501(d) of Pub. L. 11694, set out as an Effective Date of 2019 Amendment note under section 4221 of this title.