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26 U.S.C. § 4191 — Repealed. Pub. L. 116–94, div. N, title I, § 501(a), Dec. 20, 2019, 133 Stat. 3118]
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, added Pub. L. 111–152, title I, § 1405(a)(1), Mar. 30, 2010, 124 Stat. 1064; amended Pub. L. 114–113, div. Q, title I, § 174(a), Dec. 18, 2015, 129 Stat. 3071; Pub. L. 115–120, div. D, § 4001(a), Jan. 22, 2018, 132 Stat. 38, imposed on the sale of any taxable medical device by the manufacturer, producer, or importer a tax equal to 2.3 percent of the price for which so sold.
For prior sections 4191, 4192, 4201, and 4211, see Prior Provisions note set out preceding this section.
#### Effective Date of Repeal
Repeal applicable to sales after Dec. 31, 2019, see section 501(d) of Pub. L. 116–94, set out as an Effective Date of 2019 Amendment note under [section 4221 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4221&num=0&edition=prelim).
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Source file: Laws/federal/codes/united-states-code/title-26/section-4191-repealed-pub-l-11694-div-n-title-i-501-a-dec-20-2019-133-stat-3118--fc9eab3f45.md
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Source location: Title 26, Chapter 32, § 4191; chapter-032-manufacturers-excise-taxes.md
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### Statutory Notes
Section, added Pub. L. 111–152, title I, § 1405(a)(1), Mar. 30, 2010, 124 Stat. 1064; amended Pub. L. 114–113, div. Q, title I, § 174(a), Dec. 18, 2015, 129 Stat. 3071; Pub. L. 115–120, div. D, § 4001(a), Jan. 22, 2018, 132 Stat. 38, imposed on the sale of any taxable medical device by the manufacturer, producer, or importer a tax equal to 2.3 percent of the price for which so sold.
For prior sections 4191, 4192, 4201, and 4211, see Prior Provisions note set out preceding this section.
#### Effective Date of Repeal
Repeal applicable to sales after Dec. 31, 2019, see section 501(d) of Pub. L. 116–94, set out as an Effective Date of 2019 Amendment note under [section 4221 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4221&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Under regulations prescribed by the Secretary, no tax shall be imposed under this chapter (other than under section 4121 or 4081) on the sale by the manufacturer (or under subchapter C of chapter 31 on the first retail sale) of an article—
(1) for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by such second purchaser in further manufacture,
(2) for export, or for resale by the purchaser to a second purchaser for export,
(3) for use by the purchaser as supplies for vessels or aircraft,
(4) to a State or local government for the exclusive use of a State or local government,
(5) to a nonprofit educational organization for its exclusive use, or
(6) to a qualified blood collector organization (as defined in section 7701(a)(49)) for such organization’s exclusive use in the collection, storage, or transportation of blood,
but only if such exportation or use is to occur before any other use. Paragraphs (4), (5), and (6) shall not apply to the tax imposed by section 4064. In the case of taxes imposed by section 4051 or 4071, paragraphs (4) and (5) shall not apply on and after October 1, 2028. In the case of the tax imposed by section 4131, paragraphs (3), (4), and (5) shall not apply and paragraph (2) shall apply only if the use of the exported vaccine meets such requirements as the Secretary may by regulations prescribe. In the case of taxes imposed by subchapter C or D, paragraph (6) shall not apply.
**(b) Proof of resale for further manufacture; proof of export** Where an article has been sold free of tax under subsection (a)—
(1) for resale by the purchaser to a second purchaser for use by such second purchaser in further manufacture, or
(2) for export, or for resale by the purchaser t
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4221
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Condition to allowance**
(1) **General rule** — No credit or refund of any overpayment of tax imposed by chapter 31 (relating to retail excise taxes), or chapter 32 (manufacturers taxes), shall be allowed or made unless the person who paid the tax establishes, under regulations prescribed by the Secretary, that he—
(A) has not included the tax in the price of the article with respect to which it was imposed and has not collected the amount of the tax from the person who purchased such article;
(B) has repaid the amount of the tax to the ultimate purchaser of the article;
(C) in the case of an overpayment under subsection (b)(2) of this section—
(i) has repaid or agreed to repay the amount of the tax to the ultimate vendor of the article, or
(ii) has obtained the written consent of such ultimate vendor to the allowance of the credit or the making of the refund; or
(D) has filed with the Secretary the written consent of the person referred to in subparagraph (B) to the allowance of the credit or the making of the refund.
(2) **Exceptions** — This subsection shall not apply to—
(A) the tax imposed by section 4041 (relating to tax on special fuels) on the use of any liquid, and
(B) an overpayment of tax under paragraph (1), (3)(A), (4), (5), or (6) of subsection (b) of this section.
(3) **Special rule** — For purposes of this subsection, in any case in which the Secretary determines that an article is not taxable, the term “ultimate purchaser” (when used in paragraph (1)(B) of this subsection) includes a wholesaler, jobber, distributor, or retailer who, on the 15th day after the date of such determination, holds such article for sale; but only if claim for credit or refund by reason of this paragraph is filed on or before the date for fi
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6416
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Federal law — U.S. Code and appendices · legal_authorities
Page 2928
TITLE 26—INTERNAL REVENUE CODE
[§ 4191
tax imposed on the sale or transfer of such arti-
cles.
(c) Small manufacturers, etc.
(1) In general
The tax imposed by section 4181 shall not
apply to any pistol, revolver, or firearm de-
scribed in such section if manufactured, pro-
duced, or imported by a person who manufac-
tures, produces, and imports less than an ag-
gregate of 50 of such articles during the cal-
endar year.
(2) Controlled groups
All persons treated as a single employer for
purposes of subsection (a) or (b) of section 52
shall be treated as one person for purposes of
paragraph (1).
(d) Records
Notwithstanding the provisions of sections
922(b)(5) and 923(g) of title 18, United States
Code, no person holding a Federal license under
chapter 44 of title 18, United States Code, shall
be required to record the name, address, or other
information about the purchaser of shotgun am-
munition, ammunition suitable for use only in
rifles generally available in commerce, or com-
ponent parts for the aforesaid types of ammuni-
tion.
(Aug. 16, 1954, ch. 736, 68A Stat. 490; Pub. L.
91–128, § 5, Nov. 26, 1969, 83 Stat. 269; Pub. L.
109–59, title XI, § 11131(a), Aug. 10, 2005, 119 Stat.
1959.)
Editorial Notes
AMENDMENTS
2005—Subsecs. (c), (d). Pub. L. 109–59 added subsec. (c)
and redesignated former subsec. (c) as (d).
1969—Subsec. (c). Pub. L. 91–128 added subsec. (c).
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2005 AMENDMENT
Pub. L. 109–59, title XI, § 11131(b), Aug. 10, 2005, 119
Stat. 1959, provided that:
‘‘(1) IN GENERAL.—The amendments made by this sec-
tion [amending this section] shall apply to articles sold
by the manufacturer, producer, or importer after Sep-
tember 30, 2005.
‘‘(2) NO
INFERENCE.—Nothing in the
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4191
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