Title 26 — Internal Revenue Code
Chapter 36 — Certain Other Excise Taxes
[§§ 4491 to 4494. Repealed. Pub. L. 97–248, title II, § 280(c)(1), Sept. 3, 1982, 96 Stat. 564]
Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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 4491, added Pub. L. 91–258, title II, § 206(a), , 84 Stat. 243; amended Pub. L. 91–614, title III, § 305(a), , 84 Stat. 1846; Pub. L. 96–298, § 1(c)(1), , 94 Stat. 829, provided for imposition of a tax on use of civil aircraft.
removalDescription
Section 4492, added Pub. L. 91–258, title II, § 206(a), , 84 Stat. 243; amended Pub. L. 94–530, § 2(a), , 90 Stat. 2488; Pub. L. 95–163, § 17(b)(1), , 91 Stat. 1286; Pub. L. 95–504, § 2(b), , 92 Stat. 1705, provided definitions to be used for purposes of this subchapter.
removalDescription
Section 4493, added Pub. L. 91–258, title II, § 206(a), , 84 Stat. 244; amended Pub. L. 94–455, title XIX, §§ 1904(a)(13), 1906(b)(13)(A), , 90 Stat. 1814, 1834, enumerated special rules for payment of tax by lessees and certain persons engaged in foreign air commerce.
removalDescription
Section 4494, added Pub. L. 91–258, title II, § 206(a), , 84 Stat. 245, provided a cross reference to subtitle F of this title for penalties and administrative provisions applicable to this subchapter.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable with respect to transportation beginning after , but inapplicable to amounts paid on or before such date, see section 280(d) of Pub. L. 97–248, set out as an Effective Date of 1982 Amendment note under section 4261 of this title.
Tax on Use of Aircraft
Pub. L. 96–298, § 1(c)(2), (3), , 94 Stat. 829, set out various changes in the amount and rate of tax under former section 4491 of this title for period beginning on , and ending on , and provided that due date for filing any tax return of tax imposed by such section 4491, with respect to any use after , would not be earlier than .