Title 26 — Internal Revenue Code
Chapter 32 — Manufacturers Excise Taxes
[§ 4191. Repealed. Pub. L. 116–94, div. N, title I, § 501(a), Dec. 20, 2019, 133 Stat. 3118]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section, added Pub. L. 111–152, title I, § 1405(a)(1), , 124 Stat. 1064; amended Pub. L. 114–113, div. Q, title I, § 174(a), , 129 Stat. 3071; Pub. L. 115–120, div. D, § 4001(a), , 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.
removalDescription
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 Repeal
Repeal applicable to sales after , see section 501(d) of Pub. L. 116–94, set out as an Effective Date of 2019 Amendment note under section 4221 of this title.