Source: http://taxtv.com/code/01141-USCODE-2011-title26-subtitleD-chap36-subchapA-sec4461/
Timestamp: 2017-03-27 06:46:18
Document Index: 115320094

Matched Legal Cases: ['§4461', '§4461', '§4461', '§1402', '§11214', '§11116', '§11116', '§11116', '§11116', '§690', '§2002', '§4461']

IRC §4461. Imposition of tax - TaxTV.com
IRC §4461. Imposition of tax
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(Added Pub. L. 99–662, title XIV, §1402(a), Nov. 17, 1986, 100 Stat. 4266; amended Pub. L. 101–508, title XI, §11214(a), Nov. 5, 1990, 104 Stat. 1388–436; Pub. L. 109–59, title XI, §11116(b), Aug. 10, 2005, 119 Stat. 19 .)
2005—Subsec. (c)(1). Pub. L. 109–59, §11116(b)(1), inserted “or” at end of subpar. (A), redesignated subpar. (C) as (B), and struck out former subpar. (B) which read as follows: “in the case of cargo to be exported from the United States, the exporter, or”.
Subsec. (c)(2). Pub. L. 109–59, §11116(b)(2), substituted “imposed” for “imposed—
1990—Subsec. (b). Pub. L. 101–508 substituted “0.125 percent” for “0.04 percent”.
Pub. L. 109–59, title XI, §11116(c), Aug. 10, 2005, 119 Stat. 19 , provided that: “The amendments made by this section [amending this section and section 4462 of this title] shall take effect before, on, and after the date of the enactment of this Act [Aug. 10, 2005].”
Section 11214(b) of Pub. L. 101–508 provided that: “The amendment made by subsection (a) [amending this section] shall take effect on January 1, 1991.”
Section 1402(c) of Pub. L. 99–662 provided that: “The amendments made by this section [enacting this section and section 4462 of this title] shall take effect on April 1, 1987.”
Section 1403(b) of Pub. L. 99–662, authorized to be appropriated to Department of the Treasury (from fees collected under section 58c(9), (10) of Title 19, Customs Duties) such sums as necessary to pay all expenses of administration incurred by such Department in administering this subchapter for periods to which such fees apply, prior to repeal by Pub. L. 103–182, title VI, §690(c)(8), Dec. 8, 1993, 107 Stat. 2223.
Section 1407 of Pub. L. 99–662, as amended by Pub. L. 100–647, title II, §2002(c), Nov. 10, 1988, 102 Stat. 3597, provided that:
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