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.
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 Tuesday, August 13, 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.
Description of Change
Statutes at Large
LII has no control over and does not endorse any external Internet site that contains links to or references LII.