Annual edition
Par. (2). Pub. L. 95–600 substituted “(as defined in section 4462 as in effect for years beginning before July 1, 1980)” for “with respect to which an occupational tax is imposed by section 4461” and “(as so in effect), or” for “if an occupational tax is imposed with respect to such device by section 4461, or”.
Source credit
Pub. L. 95–600, title V, § 521(c)(1), Nov. 6, 1978, 92 Stat. 2884.
Oct 4, 1976 – Nov 6, 1978
Amended · full text not held
Par. (3). Pub. L. 94–455, among other changes, substituted in heading “State-conducted lotteries, etc.” for “State-conducted sweepstakes.”, and struck out provision that no tax be imposed on any wager placed in a sweepstakes, wagering pool, or lottery in which the ultimate winners are determined by the results of a horse race.
Source credit
Pub. L. 94–455, title XII, § 1208(a), Oct. 4, 1976, 90 Stat. 1709
Jun 21, 1965 – Oct 4, 1976
Amended · full text not held
Par. (2). Pub. L. 89–44, § 405(a), substituted “section 4462(a)(2),” for “section 4462(a)(2)(B),”.
Source credit
Pub. L. 89–44, title IV, § 405(a), title VIII, § 813(a), June 21, 1965, 79 Stat. 149, 170
Sep 2, 1958 – Jun 21, 1965
Amended · full text not held
Par. (2). Pub. L. 85–859 inserted provisions exempting from the tax amounts paid to operate a device described in section 4462(a)(2)(B), if an occupational tax is imposed with respect to such device by section 4461 of this title.
Source credit
Pub. L. 85–859, title I, § 152(b), Sept. 2, 1958, 72 Stat. 1305
Aug 16, 1954 – Sep 2, 1958
Enacted · full text not held
Source credit
Aug. 16, 1954, ch. 736, 68A Stat. 525
