Notes on miscellaneous excise taxes : US Code - Notes

Search Notes on miscellaneous excise taxes : US Code - Notes

Chapter Sec.(!1)
31. Retail excise taxes 4001
32. Manufacturers excise taxes 4061
33. Facilities and services 4231
34. Documentary stamp taxes (!2) 4371
35. Taxes on wagering 4401
36. Certain other excise taxes 4451
[37. Repealed.]
38. Environmental taxes 4611
39. Registration-required obligations 4701
40. General provisions relating to occupational taxes 4901
41. Public charities 4911
42. Private foundations; and certain other tax-exempt
organizations 4940
43. Qualified pension, etc., plans 4971
44. Real estate investment trusts 4981
45. Provisions relating to expatriated entities 4985
46. Golden parachute payments 4999
47. Certain group health plans 5000

AMENDMENTS
2004 - Pub. L. 108-357, title VIII, Sec. 802(c)(2), Oct. 22,
2004, 118 Stat. 1568, added item for chapter 45.
1990 - Pub. L. 101-508, title XI, Sec. 11801(b)(17), Nov. 5,
1990, 104 Stat. 1388-522, struck out item for chapter 37 "Sugar,
coconut and palm oil".
1989 - Pub. L. 101-239, title VI, Sec. 6202(b)(4)(B), title VII,
Sec. 7841(d)(4), Dec. 19, 1989, 103 Stat. 2233, 2428, substituted
semicolon for comma in item for chapter 42 and struck out "large"
after "Certain" in item for chapter 47.
1988 - Pub. L. 100-418, title I, Sec. 1941(b)(3)(A), Aug. 23,
1988, 102 Stat. 1324, struck out item for chapter 45 "Windfall
profit tax on domestic crude oil".
1987 - Pub. L. 100-203, title X, Sec. 10712(c)(8), Dec. 22, 1987,
101 Stat. 1330-467, substituted "and certain other tax-exempt
organizations" for "black lung benefit trusts" in item for chapter
42.
1986 - Pub. L. 99-509, title IX, Sec. 9319(d)(2), Oct. 21, 1986,
100 Stat. 2012, added item for chapter 47.
1984 - Pub. L. 98-369, div. A, title I, Sec. 67(d)(2), July 18,
1984, 98 Stat. 587, added item for chapter 46.
1983 - Pub. L. 97-424, title V, Sec. 512(b)(2)(B), Jan. 6, 1983,
96 Stat. 2177, substituted "Retail excise taxes" for "Special
fuels" in item for chapter 31.
1982 - Pub. L. 97-248, title III, Sec. 310(b)(4)(B), Sept. 3,
1982, 96 Stat. 598, added item for chapter 39.
1980 - Pub. L. 96-510, title II, Sec. 211(b), Dec. 11, 1980, 94
Stat. 2801, added item for chapter 38.
Pub. L. 96-223, Sec. 101(a)(2), Apr. 2, 1980, 94 Stat. 250, added
item for chapter 45.
1978 - Pub. L. 95-227, Sec. 4(c)(2)(C), Feb. 10, 1978, 92 Stat.
22, inserted ", black lung benefit trusts" after "foundations" in
item for chapter 42.
1976 - Pub. L. 94-455, title XIII, Sec. 1307(d)(3)(A), title XVI,
Sec. 1605(c), title XIX, Secs. 1904(b)(7)(E), (10)(G), 1952(n)(6),
Oct. 4, 1976, 90 Stat. 1728, 1755, 1815, 1818, 1846, substituted
"41. Public charities" for "41. Interest equalization tax" added
item for chapter 44 and struck out items for chapters "38. Import
taxes" and "39. Regulatory taxes".
1974 - Pub. L. 93-406, title II, Sec. 1016(b)(2), Sept. 2, 1974,
88 Stat. 932, added item for chapter 43.
1969 - Pub. L. 91-172, title I, Sec. 101(j)(59), Dec. 30, 1969,
83 Stat. 532, added item for chapter 42.
1964 - Pub. L. 88-563, Sec. 2(b), Sept. 2, 1964, 78 Stat. 841,
added item for chapter 41.

(!1) Section numbers editorially supplied.

(!2) Chapter heading amended by Pub. L. 94-455 without
corresponding amendment of analysis.