Source
(Added Apr. 2, 1956, ch. 160, § 3, 70 Stat. 90; amended June 29, 1956, ch. 462, title II, § 208(d)(2), 70 Stat. 396; Pub. L. 89–44, title II, § 202(c)(3)(A), June 21, 1965, 79 Stat. 139; Pub. L. 91–258, title II, § 207(d)(8), May 21, 1970, 84 Stat. 249; Pub. L. 95–618, title II, § 233(b)(2)(D), Nov. 9, 1978, 92 Stat. 3191; Pub. L. 97–424, title V, § 515(b)(11)(A)–(C), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 109–59, title XI, § 11163(d)(2), (3), Aug. 10, 2005, 119 Stat. 1975.)
Amendments
2005—Subsec. (a).
Pub. L. 109–59, § 11163(d)(2), inserted “section
6416
(a)(4) (relating to certain sales of gasoline),” after “made under” in introductory provisions.
Subsec. (b)(1).
Pub. L. 109–59, § 11163(d)(3), inserted “6416(a)(4),” after “under section”.
1983—
Pub. L. 97–424, § 515(b)(11)(C), struck out “or lubricating oil” after “fuels” in section catchline.
Subsec. (a).
Pub. L. 97–424, § 515(b)(11)(A), struck out “6424 (relating to lubricating oil used for certain nontaxable purposes),” after “systems),”.
Subsec. (b)(1).
Pub. L. 97–424, § 515(b)(11)(B), struck out “6424,” after “6421,”.
1978—Subsec. (a).
Pub. L. 95–618 substituted “used for certain nontaxable purposes” for “not used in highway motor vehicles”.
1970—
Pub. L. 91–258, § 207(d)(8)(A), substituted “fuels” for “gasoline” in section catchline.
Subsec. (a).
Pub. L. 91–258, § 207(d)(8)(B), inserted reference to section
6427 relating to fuels not used for taxable purposes.
Subsec. (b)(1).
Pub. L. 91–258, § 207(d)(8)(C), inserted reference to section
6427.
1965—
Pub. L. 89–44, § 202(c)(3)(A)(i), inserted “or lubricating oil” after “gasoline” in section catchline.
Subsec. (a).
Pub. L. 89–44, § 202(c)(3)(A)(ii), inserted reference to claims made under section
6424.
Subsec. (b)(1).
Pub. L. 89–44, § 202(c)(3)(A)(iii), inserted reference to amounts claimed under section
6424.
1956—Act June 29, 1956, § 208(d)(2)(A), substituted “with respect to the use of certain gasoline” for “for gasoline used on farms” in section catchline.
Subsec. (a). Act June 29, 1956, § 208(d)(2)(B), inserted reference to claims made under section
6421.
Subsec. (b). Act June 29, 1956, § 208(d)(2)(C), inserted reference to amounts claimed under section
6421.
Effective Date of 2005 Amendment
Amendment by
Pub. L. 109–59 applicable to sales after Dec. 31, 2005, see section 11163(e) of
Pub. L. 109–59, set out as a note under section
4101 of this title.
Effective Date of 1983 Amendment
Amendment by
Pub. L. 97–424 applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) of
Pub. L. 97–424, set out as a note under section
34 of this title.
Effective Date of 1978 Amendment
Amendment by
Pub. L. 95–618 effective on first day of first calendar month which begins more than 10 days after Nov. 9, 1978, see section 233(d) of
Pub. L. 95–618, set out as a note under section
34 of this title.
Effective Date of 1970 Amendment
Amendment by
Pub. L. 91–258 effective July 1, 1970, see section 211(a) of
Pub. L. 91–258, set out as a note under section
4041 of this title.
Effective Date of 1965 Amendment
Amendment by
Pub. L. 89–44 effective Jan. 1, 1966, see section 701(a)(1), (2) of
Pub. L. 89–44, set out as a note under section
4161 of this title.
Effective Date of 1956 Amendment
Amendment by act June 29, 1956, effective June 29, 1956, see section 211 of act June 29, 1956, set out as a note under section
4041 of this title.