Arkansas Legal Resource Navigator

19 U.S.C. § 1302 — Omitted

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

19 U.S.C. § 1302 — Omitted

### Statutory Notes #### Codification Section, acts June 17, 1930, ch. 497, title III, § 302, 46 Stat. 686; May 17, 1932, ch. 190, 47 Stat. 158, was incorporated as section 3361(b) of the Internal Revenue Code of 1939. See [section 7653 of Title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7653&num=0&edition=prelim), Internal Revenue Code.

Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1302

Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.

Original supplied file — preserved unchanged

Download original Markdown file

File SHA-256: e371a9fb04195f5396359adde74ad666ee72ec571541b484956ce762a3ff3ff5. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.

Authority boundary: historical or unconfirmed source not current law verified.

Open the recorded source website ↗

Record provenance

Stable record: federal_law:legal_authorities:record_usc_e0959b871459992beb1ea985
Source file: Laws/federal/codes/united-states-code/title-19/section-1302-omitted--0ca178392d.md
Pages: Not recorded – Not recorded
Passage SHA-256: 7b7ba17660c61e763514baf8b039c6cfeda672832225ff2b7252908acae5e632

Source location: Title 19, Chapter 4, § 1302; chapter-004-tariff-act-of-1930.md

Stored source content

### Statutory Notes #### Codification Section, acts June 17, 1930, ch. 497, title III, § 302, 46 Stat. 686; May 17, 1932, ch. 190, 47 Stat. 158, was incorporated as section 3361(b) of the Internal Revenue Code of 1939. See [section 7653 of Title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7653&num=0&edition=prelim), Internal Revenue Code.

Cross-references

Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.

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

26 U.S.C. § 7653 — Shipments from the United States

**(a) Tax imposed** (1) **Puerto Rico** — All articles of merchandise of United States manufacture coming into Puerto Rico shall be entered at the port of entry upon payment of a tax equal in rate and amount to the internal revenue tax imposed in Puerto Rico upon the like articles of Puerto Rican manufacture. (2) **Virgin Islands** — There shall be imposed in the Virgin Islands upon articles imported from the United States a tax equal to the internal revenue tax imposed in such islands upon like articles there manufactured. **(b) Exemption from tax imposed in the United States** Articles, goods, wares, or merchandise going into Puerto Rico, the Virgin Islands, Guam, and American Samoa from the United States shall be exempted from the payment of any tax imposed by the internal revenue laws of the United States. **(c) Drawback of tax paid in the United States** All provisions of law for the allowance of drawback of internal revenue tax on articles exported from the United States are, so far as applicable, extended to like articles upon which an internal revenue tax has been paid when shipped from the United States to Puerto Rico, the Virgin Islands, Guam, or American Samoa. **(d) Cross reference** For the disposition of the proceeds of all taxes collected under the internal revenue laws of the United States on articles produced in Guam and transported into the United States or its possessions, or consumed in Guam, see the Act of August 1, 1950 ([48 U.S.C. 1421h](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section1421h&num=0&edition=prelim)).

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7653

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

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

19 U.S.C. § 1302 — Omitted

Page 63 TITLE 19—CUSTOMS DUTIES § 1303 Sec. 1681a. Requirements for entry of certain cigarettes and smokeless tobacco products. 1681b. Enforcement. SUBTITLE VI—SOFTWOOD LUMBER 1683. Definitions. 1683a. Establishment of softwood lumber importer declaration program. 1683b. Scope of softwood lumber importer declara- tion program. 1683c. Export charge determination and publication. 1683d. Reconciliation. 1683e. Verification. 1683f. Penalties. 1683g. Reports. SUBTITLE I—HARMONIZED TARIFF SCHEDULE OF THE UNITED STATES Editorial Notes CODIFICATION Titles I and II of act June 17, 1930, ch. 497, 46 Stat. 590, 672, which comprised the dutiable and free lists for arti- cles imported into the United States, were formerly classified to sections 1001 and 1201 of this title, and were stricken by Pub. L. 87–456, title I, § 101(a), May 24, 1962, 76 Stat. 72. The Revised Tariff Schedules, which were classified to section 1202 of this title, were strick- en by Pub. L. 100–418, title I, § 1204(a), Aug. 23, 1988, 102 Stat. 1148, and were replaced by the Harmonized Tariff Schedule of the United States. See Publication of Har- monized Tariff Schedule note set out under section 1202 of this title. Statutory Notes and Related Subsidiaries CHANGE OF NAME United States Tariff Commission renamed United States International Trade Commission by Pub. L. 93–618, title I, § 171, Jan. 3, 1975, 88 Stat. 2009, which is classified to section 2231 of this title. ENACTMENT OF HARMONIZED TARIFF SCHEDULE Pub. L. 100–418, title I, § 1204(a), Aug. 23, 1988, 102 Stat. 1148, provided that: ‘‘The Tariff Act of 1930 [this chap- ter] is amended by striking out title I and inserting a new title I entitled ‘Title I—Harmonized Tariff Sched- ule of the United States’ (hereinafte

Source: Supplied 2024 U.S. Code historical extraction · 19 U.S.C. § 1302

Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.