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26 U.S.C. § 6424 — Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6424 — Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]

### Statutory Notes Section, added Pub. L. 89–44, title II, § 202(b), June 21, 1965, 79 Stat. 137; amended Pub. L. 91–258, title II, § 207(b), May 21, 1970, 84 Stat. 248; Pub. L. 94–455, title XIX, § 1906(a)(30), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1828, 1834; Pub. L. 95–618, title II, §§ 222(a)(3), 233(b)(1), (2)(A), Nov. 9, 1978, 92 Stat. 3187, 3191; Pub. L. 97–473, title II, § 202(b)(13), Jan. 14, 1983, 96 Stat. 2610, had provided for payments by the Secretary of an amount equal to 6 cents for each gallon of lubricating oil used in a qualified business use or in a qualified bus to certain ultimate purchasers of the lubricating oil. #### Effective Date of Repeal Repeal applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97–424, set out as an Effective Date of 1983 Amendment note under [section 34 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section34&num=0&edition=prelim).

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Source location: Title 26, Chapter 65, § 6424; chapter-065-abatements-credits-and-refunds.md

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 34 — Certain uses of gasoline and special fuels

**(a) General rule** There shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the sum of the amounts payable to the taxpayer— (1) under section 6420 (determined without regard to section 6420(g)), (2) under section 6421 (determined without regard to section 6421(i)), and (3) under section 6427 (determined without regard to section 6427(k)). **(b) Exception** Credit shall not be allowed under subsection (a) for any amount payable under section 6421 or 6427, if a claim for such amount is timely filed and, under section 6421(i) or 6427(k), is payable under such section.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4161 — Imposition of tax

**(a) Sport fishing equipment** (1) **Imposition of tax** (A) *In general* — There is hereby imposed on the sale of any article of sport fishing equipment by the manufacturer, producer, or importer a tax equal to 10 percent of the price for which so sold. (B) *Limitation on tax imposed on fishing rods and poles* — The tax imposed by subparagraph (A) on any fishing rod or pole shall not exceed $10. (2) **3 percent rate of tax for electric outboard motors** — In the case of an electric outboard motor, paragraph (1) shall be applied by substituting “3 percent” for “10 percent”. (3) **3 percent rate of tax for tackle boxes** — In the case of fishing tackle boxes, paragraph (1) shall be applied by substituting “3 percent” for “10 percent”. (4) **Parts or accessories sold in connection with taxable sale** — In the case of any sale by the manufacturer, producer, or importer of any article of sport fishing equipment, such article shall be treated as including any parts or accessories of such article sold on or in connection therewith or with the sale thereof. **(b) Bows and arrows, etc.** (1) **Bows** (A) *In general* — There is hereby imposed on the sale by the manufacturer, producer, or importer of any bow which has a peak draw weight of 30 pounds or more, a tax equal to 11 percent of the price for which so sold. (B) *Archery equipment* — There is hereby imposed on the sale by the manufacturer, producer, or importer— (i) of any part or accessory suitable for inclusion in or attachment to a bow described in subparagraph (A), and (ii) of any quiver, broadhead, or point suitable for use with an arrow described in paragraph (2), a tax equal to 11 percent of the price for which so sold. (2) **Arrows** (A) *In general* — There is hereby imposed o

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6424 — Untitled legal text

Page 3648 TITLE 26—INTERNAL REVENUE CODE [§ 6424 claimant who has on or before Apr. 30, 1958, filed a claim for any amount to which subsec. (a) applies, may file a superseding claim after Apr. 30, 1958, conforming to the requirements of this section and covering the amount claimed in such prior claim. Subsec. (c). Pub. L. 94–455, § 1906(a)(29)(B), (C), redesig- nated subsec. (d) as (c) and struck out par. (3) relating to any amount claimed with respect to a commodity which has been lost, where a suit or proceeding was in- stituted before June 15, 1957. Former subsec. (c), relat- ing to disallowance of any suit or proceeding which was barred on Apr. 30, 1958, was struck out. Subsecs. (d), (e). Pub. L. 94–455, § 1906(a)(29)(B), (b)(13)(A), redesignated subsec. (e) as (d) and struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Former subsec. (d) redesignated (c). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title. EFFECTIVE DATE Pub. L. 85–323, § 3, Feb. 11, 1958, 72 Stat. 10, provided that this section shall not apply to any credit or refund allowed or made before May 1, 1958. [§ 6424. Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181] Section, added Pub. L. 89–44, title II, § 202(b), June 21, 1965, 79 Stat. 137; amended Pub. L. 91–258, title II, § 207(b), May 21, 1970, 84 Stat. 248; Pub. L. 94–455, title XIX, § 1906(a)(30), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1828, 1834; Pub. L. 95–618, title II, §§ 222(a)(3), 233(b)(1), (2)(A), Nov. 9, 1978, 92 Stat. 3187, 3191; Pub. L. 97–473, titl

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