26 USC § 4491 to 4494 - Repealed. | Title 26 - Internal Revenue Code | U.S. Code

USCPrelim is a preliminary release and may be subject to further revision before it is released again as a final version.

Current through Pub. L. 112-143, except 112-141. (See Public Laws for the current Congress.)

Section 4491, added Pub. L. 91–258, title II, § 206(a),May 21, 1970, 84 Stat. 243; amended Pub. L. 91–614, title III, § 305(a),Dec. 31, 1970, 84 Stat. 1846; Pub. L. 96–298, § 1(c)(1),July 1, 1980, 94 Stat. 829, provided for imposition of a tax on use of civil aircraft.

Section 4492, added Pub. L. 91–258, title II, § 206(a),May 21, 1970, 84 Stat. 243; amended Pub. L. 94–530, § 2(a),Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95–163, § 17(b)(1),Nov. 9, 1977, 91 Stat. 1286; Pub. L. 95–504, § 2(b),Oct. 24, 1978, 92 Stat. 1705, provided definitions to be used for purposes of this subchapter.

Section 4493, added Pub. L. 91–258, title II, § 206(a),May 21, 1970, 84 Stat. 244; amended Pub. L. 94–455, title XIX, §§ 1904(a)(13), 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1814, 1834, enumerated special rules for payment of tax by lessees and certain persons engaged in foreign air commerce.

Section 4494, added Pub. L. 91–258, title II, § 206(a),May 21, 1970, 84 Stat. 245, provided a cross reference to subtitle F of this title for penalties and administrative provisions applicable to this subchapter.

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Section 4491, added Pub. L. 91–258, title II, § 206(a),May 21, 1970, 84 Stat. 243; amended Pub. L. 91–614, title III, § 305(a),Dec. 31, 1970, 84 Stat. 1846; Pub. L. 96–298, § 1(c)(1),July 1, 1980, 94 Stat. 829, provided for imposition of a tax on use of civil aircraft.

Section 4492, added Pub. L. 91–258, title II, § 206(a),May 21, 1970, 84 Stat. 243; amended Pub. L. 94–530, § 2(a),Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95–163, § 17(b)(1),Nov. 9, 1977, 91 Stat. 1286; Pub. L. 95–504, § 2(b),Oct. 24, 1978, 92 Stat. 1705, provided definitions to be used for purposes of this subchapter.

Section 4493, added Pub. L. 91–258, title II, § 206(a),May 21, 1970, 84 Stat. 244; amended Pub. L. 94–455, title XIX, §§ 1904(a)(13), 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1814, 1834, enumerated special rules for payment of tax by lessees and certain persons engaged in foreign air commerce.

Section 4494, added Pub. L. 91–258, title II, § 206(a),May 21, 1970, 84 Stat. 245, provided a cross reference to subtitle F of this title for penalties and administrative provisions applicable to this subchapter.

Effective Date of Repeal

Repeal applicable with respect to transportation beginning after Aug. 31, 1982, but inapplicable to amounts paid on or before such date, see section 280(d) ofPub. L. 97–248, set out as an Effective Date of 1982 Amendment note under section 4261 of this title.

Tax on Use of Aircraft

Pub. L. 96–298, § 1(c)(2), (3),July 1, 1980, 94 Stat. 829, set out various changes in the amount and rate of tax under former section 4491 of this title for period beginning on July 1, 1980, and ending on Oct. 1, 1980, and provided that due date for filing any tax return of tax imposed by such section 4491, with respect to any use after June 30, 1980, would not be earlier than Oct. 31, 1980.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Friday, May 3, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

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An empty field implies a standard amendment.
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"nt" means note.
"nt [tbl]" means note [table].
"prec" means preceding.
"fr" means a transfer from another section.
"to" means a transfer to another section.
"omitted" means the section is omitted.
"repealed" means the section is repealed.
"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

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26 USC	Description of Change	Session Year	Public Law	Statutes at Large

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26 USC § 4491 to 4494 - Repealed.

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