Annual edition
Subsec. (a)(2), (3). Pub. L. 101–508, § 11801(c)(22)(E)(i), substituted period for semicolon at end of par. (2) and struck out par. (3) which cross-referenced former chapter 37 relating to tax on sugar.
Source credit
Pub. L. 101–508, title XI, § 11801(c)(22)(E), Nov. 5, 1990, 104 Stat. 1388–528.
Oct 22, 1986 – Nov 5, 1990
Amended · full text not held
Subsec. (b). Pub. L. 99–514 added par. (1) and redesignated former pars. (1) and (2) as (2) and (3), respectively.
IRC → Source credit
Pub. L. 99–514, title XII, § 1272(d)(11), Oct. 22, 1986, 100 Stat. 2594
Oct 4, 1976 – Oct 22, 1986
Amended · full text not held
Subsec. (a)(3), (5). Pub. L. 94–455 substituted “Chapter 37” for “Subchapter A of chapter 37” in par. (5) and redesignated par. (5) as (3).
Source credit
Pub. L. 94–455, title XIX, § 1904(b)(6)(B), Oct. 4, 1976, 90 Stat. 1815
Oct 27, 1970 – Oct 4, 1976
Amended · full text not held
Subsec. (a)(3), (4). Pub. L. 91–513 struck out pars. (3) and (4) relating to taxes in respect of narcotic drugs and taxes in respect of marihuana, respectively, and making references to parts I and III of subchapter A of chapter 39 and to parts II and III of subchapter A of chapter 39, respectively.
Source credit
Pub. L. 91–513, title III, § 1102(k), Oct. 27, 1970, 84 Stat. 1293
Sep 2, 1958 – Oct 27, 1970
Amended · full text not held
Subsec. (a)(5), (6). Pub. L. 85–859 redesignated par. (6) as (5) and struck out former par. (5) which contained a cross reference to chapter 51 of this title.
Source credit
Pub. L. 85–859, title II, § 204(19), Sept. 2, 1958, 72 Stat. 1430
Aug 16, 1954 – Sep 2, 1958
Enacted · full text not held
Source credit
Aug. 16, 1954, ch. 736, 68A Stat. 909
