Notes on 26 U.S.C. § 7603 : US Code - Notes

Search Notes on 26 U.S.C. § 7603 : US Code - Notes

(Aug. 16, 1954, ch. 736, 68A Stat. 902; Apr. 2, 1956, ch. 160, Sec.
4(i), 70 Stat. 91; June 29, 1956, ch. 462, title II, Sec.
208(d)(4), 70 Stat. 396; Pub. L. 89-44, title II, Sec. 202(c)(4),
June 21, 1965, 79 Stat. 139; Pub. L. 91-258, title II, Sec.
207(d)(9), May 21, 1970, 84 Stat. 249; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94-530,
Sec. 1(c)(6), Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95-599, title
V, Sec. 505(c)(5), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96-223,
title II, Sec. 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97-
424, title V, Sec. 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub.
L. 98-369, div. A, title IX, Sec. 911(d)(2)(G), July 18, 1984, 98
Stat. 1007; Pub. L. 99-514, title XVII, Sec. 1703(e)(2)(G), Oct.
22, 1986, 100 Stat. 2778; Pub. L. 100-647, title I, Sec.
1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3576, 3577; Pub. L. 105-
206, title III, Secs. 3413(c), 3416(a), July 22, 1998, 112 Stat.
754, 756; Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 319(26)],
Dec. 21, 2000, 114 Stat. 2763, 2763A-648.)
AMENDMENTS
2000 - Subsec. (b)(2)(A) to (G). Pub. L. 106-554 substituted a
comma for semicolon at end.
1998 - Subsec. (a). Pub. L. 105-206, Sec. 3416(a), designated
existing provisions as subsec. (a) and inserted heading.
Subsec. (b). Pub. L. 105-206, Sec. 3416(a), added subsec. (b).
Subsec. (b)(2). Pub. L. 105-206, Sec. 3413(c), added subpar. (J)
and concluding provisions.
1988 - Pub. L. 100-647, Sec. 1017(c)(12), made technical
correction to language of Pub. L. 99-514, Sec. 1703(e)(2)(G), see
1986 Amendment note below.
Pub. L. 100-647, Sec. 1017(c)(9), substituted "6421(g)(2)" for
"6421(f)(2)".
1986 - Pub. L. 99-514, as amended by Pub. L. 100-647, Sec.
1017(c)(12), substituted "6427(j)(2)" for "6427(i)(2)".
1984 - Pub. L. 98-369 substituted "6427(i)(2)" for "6427(h)(2)".
1983 - Pub. L. 97-424 struck out "6424(d)(2)," after
"6421(f)(2),".
1980 - Pub. L. 96-223 substituted "6427(h)(2)" for "6427(g)(2)".
1978 - Pub. L. 95-599 substituted "6427(g)(2)" for "6427(f)(2)".
1976 - Pub. L. 94-530 substituted "6427(f)(2)" for "6427(e)(2)".
Pub. L. 94-455 struck out "or his delegate" after "Secretary".
1970 - Pub. L. 91-258 inserted reference to section 6427(e)(2).
1965 - Pub. L. 89-44 inserted reference to section 6424(d)(2).
1956 - Act June 29, 1956, inserted reference to section
6421(f)(2).
Act Apr. 2, 1956, inserted reference to section 6420(e)(2).
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by section 3413(c) of Pub. L. 105-206 applicable to
summonses issued, and software acquired, after July 22, 1998, see
section 3413(e)(1) of Pub. L. 105-206, set out as an Effective Date
note under section 7612 of this title.
Pub. L. 105-206, title III, Sec. 3416(b), July 22, 1998, 112
Stat. 757, provided that: "The amendment made by this section
[amending this section] shall apply to summonses served after the
date of the enactment of this Act [July 22, 1998]."
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100-647 effective, except as otherwise
provided, as if included in the provision of the Tax Reform Act of
1986, Pub. L. 99-514, to which such amendment relates, see section
1019(a) of Pub. L. 100-647, set out as a note under section 1 of
this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to gasoline removed (as
defined in section 4082 of this title as amended by section 1703 of
Pub. L. 99-514) after Dec. 31, 1987, see section 1703(h) of Pub. L.
99-514, set out as a note under section 4081 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 effective Aug. 1, 1984, see section
911(e) of Pub. L. 98-369, set out as a note under section 6427 of
this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 97-424 applicable with respect to articles
sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set
out as a note under section 34 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96-223 effective Jan. 1, 1979, see section
232(h)(2) of Pub. L. 96-223, set out as a note under section 6427
of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by Pub. L. 95-599 effective Jan. 1, 1979, see section
505(d) of Pub. L. 95-599, set out as a note under section 6427 of
this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94-530 effective Oct. 1, 1976, see section
1(d) of Pub. L. 94-530, set out as a note under section 4041 of
this title.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-258 effective July 1, 1970, see section
211(a) of Pub. L. 91-258, set out as a note under section 4041 of
this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-44 effective Jan. 1, 1966, see section
701(a)(1), (2), of Pub. L. 89-44, set out as a note under section
4161 of this title.
EFFECTIVE DATE OF 1956 AMENDMENT
Amendment by act June 29, 1956, effective June 29, 1956, see
section 211 of act June 29, 1956, set out as a note under section
4041 of this title.