Notes on communications : US Code - Notes

Search Notes on communications : US Code - Notes

Sec.
4251. Imposition of tax.
4252. Definitions.
4253. Exemptions.
4254. Computation of tax.


REPEAL
This subchapter, relating to the tax on communication, was
repealed by Pub. L. 90-364, title I, Sec. 105(b)(3), June 28, 1968,
82 Stat. 266, as amended by Pub. L. 91-172, title VII, Sec.
702(b)(3), Dec. 30, 1969, 83 Stat. 660; Pub. L. 91-614, title II,
Sec. 201(b)(3), Dec. 31, 1970, 84 Stat. 1843, effective with
respect to amounts paid pursuant to bills first rendered on or
after Jan. 1, 1982. In the case of communications services rendered
before Nov. 1, 1981, for which a bill has not been rendered before
Jan. 1, 1982, a bill shall be treated as having been first rendered
on Dec. 31, 1981. Repeal of this subchapter was not executed in
view of the amendments to section 4251 of this title by Pub. L. 96-
499, Pub. L. 97-34, Pub. L. 97-248, Pub. L. 98-369, Pub. L. 99-
514, Pub. L. 100-203, and Pub. L. 101-508, extending the date in
(and finally eliminating) provisions which had reduced the tax to
zero after a specified date.