26 U.S.C. § 4001 — Untitled legal text

Page 2869 TITLE 26—INTERNAL REVENUE CODE [§§ 4001 to 4003 A prior section 4051, act Aug. 16, 1954, ch. 736, 68A Stat. 479, defined price for which articles were sold for purposes of determining retailers excise taxes. A prior section 4052, act Aug. 16, 1954, ch. 736, 68A Stat. 479, provided that lease of an article would be considered sale of article for excise tax purposes. A prior section 4053, acts Aug. 16, 1954, ch. 736, 68A Stat. 479; Sept. 2, 1958, Pub. L. 85–859, title I, § 104, 72 Stat. 1276, made provision for imposition of retailers tax on installment sales. A prior section 4054, act Aug. 16, 1954, ch. 736, 68A Stat. 479, related to application of taxes to retail sales by United States or by any agency or instrumentality of United States unless specifically exempted from such tax. A prior section 4055, act Aug. 16, 1954, ch. 736, 68A Stat. 480; June 21, 1965, Pub. L. 89–44, title I, § 101(b)(3), 79 Stat. 136, exempted from taxes articles sold for ex- clusive use of any State, Territory of United States, or any political subdivision thereof, or District of Colum- bia, including use by such entities of any liquid as a fuel. A prior section 4056, act Aug. 16, 1954, ch. 736, 68A Stat. 480, provided that no tax shall be imposed upon sale of any article for export, or for shipment to a pos- session of United States and in due course so shipped and exported. A prior section 4057, added Pub. L. 85–859, title I, § 105(a), Sept. 2, 1958, 72 Stat. 1277; amended Pub. L. 86–344, § 2(a), Sept. 21, 1959, 73 Stat. 617; Pub. L. 89–44, title I, § 101(b)(4), June 21, 1965, 79 Stat. 136; Pub. L. 91–172, title I, § 101(j)(25), Dec. 30, 1969, 83 Stat. 528, pro- vided an exception with respect to sale of any article to a non-profit educational organization for its exclusive use including use of any liquid as a fuel and defined ‘‘non-profit educational organization’’. A prior section 4058, act Aug. 16, 1954, ch. 736, 68A Stat. 480, § 4058, formerly 4057; renumbered Sept. 2, 1958, Pub. L. 85–859, title I, § 105(a), 72 Stat. 1277, related to cross references for exemption of sales to United States in certain cases and administrative provisions of gen- eral application. AMENDMENTS 2014—Pub. L. 113–295, div. A, title II, § 221(a)(103)(A), Dec. 19, 2014, 128 Stat. 4052, struck out item for sub- chapter A ‘‘Luxury passenger vehicles’’. 1993—Pub. L. 103–66, title XIII, § 13161(b)(3), Aug. 10, 1993, 107 Stat. 453, substituted ‘‘Luxury passenger vehi- cles’’ for ‘‘Certain luxury items’’ in item for subchapter A. 1990—Pub. L. 101–508, title XI, § 11221(e), Nov. 5, 1990, 104 Stat. 1388–444, added item for subchapter A and re- designated former items for subchapters A and B as B and C, respectively. 1983—Pub. L. 97–424, title V, § 512(b)(2)(A), Jan. 6, 1983, 96 Stat. 2177, substituted ‘‘Retail Excise Taxes’’ for ‘‘Special Fuels’’ in chapter heading, and added an anal- ysis for subchapters A and B. 1976—Pub. L. 94–455, title XIX, § 1904(a)(1)(A), Oct. 4, 1976, 90 Stat. 1810, substituted ‘‘Special Fuels’’ for ‘‘Re- tailers Excise Taxes’’ in chapter heading. [Subchapter A—Repealed] Editorial Notes PRIOR PROVISIONS This subchapter consisted of part I with subparts A (§§ 4001–4004) and B (§§ 4006, 4007) and part II (§§ 4011, 4012), prior to being amended generally by Pub. L. 103–66, title XIII, § 13161(a), Aug. 10, 1993, 107 Stat. 449. Another prior subchapter A of chapter 31 was redesig- nated subchapter B by Pub. L. 101–508, title XI, § 11221(a), Nov. 5, 1990, 104 Stat. 1388–438. [§§ 4001 to 4003. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(103)(A), Dec. 19, 2014, 128 Stat. 4052] Section 4001, added Pub. L. 101–508, title XI, § 11221(a), Nov. 5, 1990, 104 Stat. 1388–439; amended Pub. L. 103–66, title XIII, § 13161(a), Aug. 10, 1993, 107 Stat. 449; Pub. L. 104–188, title I, §§ 1607(a), (b), 1703(c)(1), Aug. 20, 1996, 110 Stat. 1839, 1875; Pub. L. 105–34, title IX, § 906(a)–(b)(2), title XVI, § 1601(f)(3)(A), (B), Aug. 5, 1997, 111 Stat. 874, 875, 1090, provided for imposition of tax on luxury pas- senger vehicles. Section 4002, added Pub. L. 101–508, title XI, § 11221(a), Nov. 5, 1990, 104 Stat. 1388–439; amended Pub. L. 103–66, title XIII, § 13161(a), Aug. 10, 1993, 107 Stat. 450, related to 1st retail sale, uses treated as sales, and determina- tion of price. Section 4003, added Pub. L. 101–508, title XI, § 11221(a), Nov. 5, 1990, 104 Stat. 1388–439; amended Pub. L. 103–66, title XIII, § 13161(a), Aug. 10, 1993, 107 Stat. 451; Pub. L. 105–34, title IX, § 906(b)(3), (4), title XIV, § 1401(a), Aug. 5, 1997, 111 Stat. 875, 1045, related to special rules for separate purchase of vehicles, parts and accessories. Prior sections 4004, 4006, 4007, 4011, and 4012 of this title were omitted in the general revision of this sub- chapter by Pub. L. 103–66, title XIII, § 13161(a), Aug. 10, 1993, 107 Stat. 449. Section 4004, added Pub. L. 101–508, title XI, § 11221(a), Nov. 5, 1990, 104 Stat. 1388–440; amended Pub. L. 103–66, title XIII, § 13162(a), Aug. 10, 1993, 107 Stat. 453, related to certain rules applicable to former subpart A of part I of this subchapter. Section 4006, added Pub. L. 101–508, title XI, § 11221(a), Nov. 5, 1990, 104 Stat. 1388–441, related to imposition of tax on 1st retail sale of jewelry. Section 4007, added Pub. L. 101–508, title XI, § 11221(a), Nov. 5, 1990, 104 Stat. 1388–442, related to imposition of tax on 1st retail sale of furs. Section 4011, added Pub. L. 101–508, title XI, § 11221(a), Nov. 5, 1990, 104 Stat. 1388–442, provided definitions and special rules for purposes of this subchapter. Section 4012, added Pub. L. 101–508, title XI, § 11221(a), Nov. 5, 1990, 104 Stat. 1388–444, provided that taxes im- posed by this subchapter did not apply to any sale or use after Dec. 31, 1999. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under sec- tion 1 of this title. Subchapter B—Special Fuels Sec. 4041. Imposition of tax. 4042. Tax on fuel used in commercial transpor- tation on inland waterways. 4043. Surtax on fuel used in aircraft part of a frac- tional ownership program. Editorial Notes PRIOR PROVISIONS A prior subchapter B of chapter 31 was redesignated subchapter C by Pub. L. 101–508, title XI, § 11221(a), Nov. 5, 1990, 104 Stat. 1388–438. AMENDMENTS 2012—Pub. L. 112–95, title XI, § 1103(a)(4), Feb. 14, 2012, 126 Stat. 151, added item 4043. 1990—Pub. L. 101–508, title XI, § 11221(a), Nov. 5, 1990, 104 Stat. 1388–438, redesignated this subchapter, for- merly subchapter A, as subchapter B. Former sub- chapter B redesignated C. 1978—Pub. L. 95–502, title II, § 202(c), Oct. 21, 1978, 92 Stat. 1697, added item 4042. 1976—Pub. L. 94–455, title XIX, § 1904(a)(1)(A), Oct. 4, 1976, 90 Stat. 1810, added item 4041.