§ 1906(a)(2)(B)(i), redesignated subpars. (L) and (M) as (G) and (H), respectively.
Subsec. (b)(2)(R), (S). Pub. L. 94-455, § 1906(a)(2)(B)(i), redesignated subpars. (R) and (S) as (I) and (J), respectively.
Subsec. (b)(2)(T). Pub. L. 94-455, § 1906(a)(2)(B)(i), redesignated subpar. (T), added by Pub. L. 94-455, § 2108(a), as (K).
Subsec. (c). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" after "Secretary" wherever appearing.
Subsec. (e). Pub. L. 94-455, § 1904(b)(1)(B), struck out "subchapter E of" before "chapter 31".
Subsecs. (g), (h). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" after "Secretary" wherever appearing.
1971 - Subsec. (b)(2)(R). Pub. L. 92-178, § 401(a)(3)(C)(i), inserted reference to section 4063(a)(6).
Subsec. (b)(2)(S). Pub. L. 92-178, § 401(a)(3)(C)(ii), added subpar. (S).
Subsec. (g). Pub. L. 92-178, § 401(g)(6), substituted "Trucks, buses, tractors, etc." for "Automobiles, etc." in heading.
1970 - Subsec. (a)(2)(A). Pub. L. 91-258, § 205(b)(3), substituted "section 4041 (relating to tax on special fuels)" for "section 4041(a)(2) or (b)(2) (use of diesel and special motor fuels)".
Subsec. (b)(2)(E). Pub. L. 91-614, § 302(b), struck out subpar. (E) providing that the tax paid under chapter 32 (or under section 4041(a)(1) or (b)(1)) in respect of any article is deemed an overpayment if such article was resold by any person to a manufacturer or producer for use by him as provided in subsec. (b)(3)(A), (B), (E) or (F).
Subsec. (b)(2)(G). Pub. L. 91-258, § 207(d)(4), inserted "before July 1, 1970" after "if".
Subsec. (b)(2)(H). Pub. L. 91-258, § 207(d)(5), inserted "beginning before July 1, 1970," after "during any calendar quarter".
Subsec. (b)(2)(I), (J). Pub. L. 91-258, § 207(d)(6), (7), inserted "before July 1, 1970," after "used or resold for use".
Subsec. (b)(2)(M). Pub. L. 91-258, § 205(b)(4), substituted "use in the production of special fuels referred to in section 4041" for "use in production of special motor fuels referred to in section 4041(b)".
Subsec. (b)(3). Pub. L. 91-614, § 302(a)(1)(A), substituted "and such article is sold to a subsequent manufacturer or producer before being used, such tax shall be deemed to be an overpayment by such subsequent manufacturer or producer if" for "to a second manufacturer or producer, such tax shall be deemed to be an overpayment by such second manufacturer or producer if".
Subsec. (b)(3)(A) to (C), (E), (F). Pub. L. 91-614, § 302(a)(1)(B), substituted "the subsequent manufacturer" for "the second manufacturer".
Subsec. (c). Pub. L. 91-614, § 302(a)(2), struck out provision providing that the credit for tax paid on tires or inner tubes is allowable only in respect of the first sale on or in connection with, or with the sale of, another article on the sale of which tax is imposed under chapter 32 of this title.
1965 - Subsec. (a)(1). Pub. L. 89-44, § 601(c)(1), struck out "section 4231(4), (5), or (6) (cabarets, etc.)," from material preceding subpar. (A).
Subsec. (a)(1)(A). Pub. L. 89-44, § 601(c)(2), struck out "admission, or service" after "article" each place it appears.
Subsec. (a)(1)(B). Pub. L. 89-44, § 601(c)(3), struck out (i), (ii), and (iii) which dealt