100-203, § 10502(d)(6), struck out "(other than coal taxable under section 4121)" after "of any article" in introductory provisions and inserted at end "This paragraph shall not apply in the case of any tax paid under section 4091 or 4121."
Pub. L. 100-203, § 9201(b)(2), inserted at end "In the case of the tax imposed by section 4131, subparagraphs (B), (C), and (D) shall not apply and subparagraph (A) shall apply only if the use of the exported vaccine meets such requirements as the Secretary may by regulations prescribe."
Subsec. (b)(3)(A). Pub. L. 100-203, § 10502(d)(7), inserted "and other than any fuel taxable under section 4091" after "section 4081".
Subsec. (b)(3)(B). Pub. L. 100-203, § 10502(d)(8), substituted "or any fuel taxable under section 4091, such gasoline or fuel" for ", such gasoline".
1986 - Subsec. (b)(2). Pub. L. 99-499 inserted "or under paragraph (1)(A) or (2)(A) of section 4041(d)" after "section 4041(a)".
1984 - Subsec. (a)(1)(C). Pub. L. 98-369, § 734(b)(2)(B)(iii), struck out ", (b)(3)(C), or (D), or (b)(4)" before "of this section".
Subsec. (a)(2)(B). Pub. L. 98-369, §§ 734(b)(1)(B), (2)(B)(iv), 735(c)(13)(D), substituted "(4), (5), or (6) of subsection (b)" for "or (B), or (5) of subsection (b)".
Subsec. (a)(3). Pub. L. 98-369, § 734(b)(2)(B)(v), in amending par. (3) generally, struck out the subpar. (A) designation before "in any case", substituted a period for "; and" after "determination", and struck out subpar. (B) which provided that in applying paragraph (1) to any overpayment under paragraph (2)(F), (3)(C), or (4) of subsection (b), the term "ultimate vendor" means the ultimate vendor of the other article.
Subsec. (b)(1)(A). Pub. L. 98-369, § 734(j), inserted "or by section 4051" after "by chapter 32".
Subsec. (b)(1)(C). Pub. L. 98-369, § 735(c)(13)(A), substituted "subsection (a) or (b) of section 4071" for "section 4071(a)(1) or (2) or section 4071(b)".
Subsec. (b)(2). Pub. L. 98-369, § 735(c)(13)(B), inserted a period after "section 4064" at end of flush sentence following subpar. (F).
Subsec. (b)(2)(A). Pub. L. 98-369, § 735(c)(13)(F), struck out "(except in any case to which subsection (g) applies)" after "exported".
Subsec. (b)(2)(E). Pub. L. 98-369, § 735(c)(13)(B), added subpar. (E).
Pub. L. 98-369, § 734(b)(2)(B)(i), struck out former subpar. (E) which related to tires or inner tubes resold for use or tread rubber on recapped or retreaded tires resold for use.
Subsec. (b)(2)(F). Pub. L. 98-369, § 735(c)(13)(B), added subsec. (F) and struck out former subsec. (F) which related to any article taxable under section 4061(b) (other than spark plugs and storage batteries), used or sold for use as repair or replacement parts or accessories for farm equipment (other than equipment taxable under section 4061(a).
Subsec. (b)(2)(G) to (M). Pub. L. 98-369, § 735(c)(13)(B), struck out subpars. (G) through (M) which related to tread rubber, gasoline, articles used with automobile buses, boxes or containers, light-duty trucks, tires and inner tubes, recapped tires, and tires sold for use in connection with qualified buses.
Subsec. (b)(3). Pub. L. 98-369, § 735(c)(13)(C), struck out provision at end that for purposes of subparagraphs (A)