26 U.S. Code Chapter 31, Subchapter A - Luxury Passenger Automobiles

Sec. 4001. Imposition of tax. 4002. 1st retail sale; uses, etc. treated as sales; determination of price. 4003. Special rules.
Prior Provisions

This subchapter consisted of part I with subparts A (§§ 4001–4004) and B (§§ 4006, 4007) and part II (§§ 4011, 4012), prior to being amended generally by Pub. L. 103–66, title XIII, § 13161(a),Aug. 10, 1993, 107 Stat. 449.
Another prior subchapter A of chapter 31 was redesignated subchapter B by Pub. L. 101–508, title XI, § 11221(a),Nov. 5, 1990, 104 Stat. 1388–438.

1993—Pub. L. 103–66, title XIII, § 13161(a),Aug. 10, 1993, 107 Stat. 449, amended subchapter heading and analysis generally, substituting “Luxury Passenger Automobiles” for “Certain Luxury Items” in subchapter heading, striking out part analysis consisting of parts I “Imposition of taxes” and II “Rules of general applicability”, part I heading “IMPOSITION OF TAXES”, subpart analysis consisting of subparts A “Passenger vehicles, boats, and aircraft” and B “Jewelry and furs”, and subpart A heading “Passenger Vehicles, Boats, and Aircraft”, substituting “Imposition of tax” for “Passenger vehicles” in item 4001, “1st retail sale; uses, etc. treated as sales; determination of price” for “Boats” in item 4002, and “Special rules” for “Aircraft” in item 4003, and striking out item 4004 “Rules applicable to subpart A”.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

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.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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