Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_4671
Timestamp: 2020-05-30 08:50:42
Document Index: 597515264

Matched Legal Cases: ['§ 4671', '§ 4671', '§ 4671', '§ 4671', '§ 4671', '§ 4671', '§ 4671', '§ 4671', '§ 4671', '§ 4671', '§ 4671']

Internal Revenue Code, § 4671. Imposition Of Tax
I.R.C. § 4671(a) General Rule —
I.R.C. § 4671(b) Amount Of Tax
I.R.C. § 4671(b)(1) In General —
I.R.C. § 4671(b)(2) Rate Where Importer Does Not Furnish Information To Secretary —
I.R.C. § 4671(b)(3) Authority To Prescribe Rate In Lieu Of Paragraph (2) Rate —
I.R.C. § 4671(c) Exemptions For Substances Taxed Under Sections 4611 And 4661 —
I.R.C. § 4671(d) Tax-Free Sales, Etc. For Substances Used As Certain Fuels Or In The Production Of Fertilizer Or Animal Feed —
I.R.C. § 4671(d)(1) —
I.R.C. § 4671(d)(2) —
I.R.C. § 4671(e) Termination —
(Added Pub. L. 99-499, title V, 515(a), Oct. 17, 1986, 100 Stat. 1767, and amended Pub. L. 99-509, title VIII, 8032(c)(3), Oct. 21, 1986, 100 Stat. 1958.)
1986--Subsec. (e). Pub. L. 99-509 substituted “the Hazardous Substance Superfund financing rate under section 4611 does not apply” for “no tax is imposed under section 4611(a)”.
Amendment by Pub. L. 99-509 effective on the commencement date as defined in section 4611(f)(2), see section 8032(d) of Pub. L. 99-509, set out as a note under section 4611 of this title.
Section 515(c) of Pub. L. 99-499 provided that: “The amendments made by this section [enacting this subchapter] shall take effect on January 1, 1989.”
Section 515(d) of Pub. L. 99-499 provided that:
“(1) In general.--The Secretary of the Treasury or his delegate shall conduct a study of issues relating to the implementation of--
“(2) Report.--The report of the study under paragraph (1) shall be submitted not later than January 1, 1988, to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate.”