Notes on 26 U.S.C. § 4064 : US Code - Notes

Search Notes on 26 U.S.C. § 4064 : US Code - Notes

(Added Pub. L. 95-618, title II, Sec. 201(a), Nov. 9, 1978, 92
Stat. 3180; amended Pub. L. 99-514, title XVIII, Sec.
1812(e)(1)(B)(i), (ii), Oct. 22, 1986, 100 Stat. 2836; Pub. L. 101-
508, title XI, Sec. 11216(a)-(d), Nov. 5, 1990, 104 Stat. 1388-
437; Pub. L. 103-272, Sec. 5(g)(1), July 5, 1994, 108 Stat. 1374;
Pub. L. 109-59, title XI, Sec. 11111(a), Aug. 10, 2005, 119 Stat.
1946.)
REFERENCES IN TEXT
The date of enactment of this section, referred to in subsec.
(b)(1)(B), is Nov. 9, 1978.
Section 206 of the Clean Air Act, referred to in subsec. (c)(1),
is section 206 of act July 14, 1955, ch. 360, title II, as added
Dec. 31, 1970, Pub. L. 91-604, Sec. 8(a), 84 Stat. 1694, which is
classified to section 7525 of Title 42, The Public Health and
Welfare.
AMENDMENTS
2005 - Subsec. (b)(1)(A). Pub. L. 109-59 struck out concluding
provisions which read as follows: "In the case of a limousine, the
preceding sentence shall be applied without regard to clause (ii)."
1994 - Subsec. (b)(1)(B). Pub. L. 103-272 substituted "section
32901 of title 49, United States Code," for "section 501 of the
Motor Vehicle Information and Cost Savings Act (15 U.S.C. 2001)".
1990 - Subsec. (a). Pub. L. 101-508, Sec. 11216(a), amended
subsec. (a) generally, substituting present provisions for
provisions which set forth gas guzzler tax tables in the case of
automobiles built in each of the model years 1980 through 1986 and
later.
Subsec. (b)(1)(A). Pub. L. 101-508, Sec. 11216(b), inserted at
end "In the case of a limousine, the preceding sentence shall be
applied without regard to clause (ii)."
Subsec. (b)(5)(B). Pub. L. 101-508, Sec. 11216(c), substituted
heading for one which read: "Exception for certain small
manufacturers" and amended text generally. Prior to amendment, text
read as follows: "A person shall not be treated as the manufacturer
of any automobile if -
"(i) such person would (but for this subparagraph) be so
treated solely by reason of lengthening an existing automobile,
and
"(ii) such person is a small manufacturer (as defined in
subsection (d)(4)) for the model year in which such lengthening
occurs."
Subsec. (d). Pub. L. 101-508, Sec. 11216(d), struck out subsec.
(d) which prescribed special rules for small manufacturers.
1986 - Subsec. (b)(1)(A)(ii). Pub. L. 99-514, Sec.
1812(e)(1)(B)(i), substituted "unloaded gross vehicle weight" for
"gross vehicle weight".
Subsec. (b)(5). Pub. L. 99-514, Sec. 1812(e)(1)(B)(ii), amended
par. (5) generally, designating existing provisions as subpar. (A),
adding subpar. (A) heading, and adding subpar. (B).
EFFECTIVE DATE OF 2005 AMENDMENT
Pub. L. 109-59, title XI, Sec. 11111(b), Aug. 10, 2005, 119 Stat.
1946, provided that: "The amendment made by this section [amending
this section] shall take effect on October 1, 2005."
EFFECTIVE DATE OF 1990 AMENDMENT
Section 11216(e) of Pub. L. 101-508 provided that:
"(1) Subsections (a) and (b). - The amendments made by
subsections (a) and (b) [amending this section] shall apply to
sales after December 31, 1990.
"(2) Subsection (c). - The amendments made by subsection (c)
[amending this section] shall take effect on January 1, 1991.
"(3) Subsection (d). - The amendment made by subsection (d)
[amending this section] shall take effect on the date of the
enactment of this section [Nov. 5, 1990]."
EFFECTIVE DATE OF 1986 AMENDMENT
Section 1812(e)(1)(B)(iii) of Pub. L. 99-514 provided that: "The
amendments made by clauses (i) and (ii) [amending this section]
shall take effect as if included in the amendments made by section
201 of Public Law 95-618 [see Effective Date note below]; except
that the amendment made by clause (i) shall not apply to any
station wagon if -
"(I) such station wagon is originally equipped with more than 6
seat belts,
"(II) such station wagon was manufactured before November 1,
1985, and
"(III) such station wagon is of the 1985 or 1986 model year."
EFFECTIVE DATE
Section 201(g) of Pub. L. 95-618, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
amendments made by this section [enacting this section and amending
sections 1016, 4217, 4221, 4222, 4293, and 6416 of this title]
shall apply with respect to 1980 and later model year automobiles
(as defined in section 4064(b) of the Internal Revenue Code of 1986
[formerly I.R.C. 1954])."
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle
A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
amendment to any plan, such plan amendment shall not be required to
be made before the first plan year beginning on or after Jan. 1,
1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
note under section 401 of this title.