26 U.S. Code § 4191 - Repealed. Pub. L. 116–94, div. N, title I, § 501(a), Dec. 20, 2019, 133 Stat. 3118]

prev next

Section, added Pub. L. 111–152, title I, § 1405(a)(1), Mar. 30, 2010, 124 Stat. 1064; amended Pub. L. 114–113, div. Q, title I, § 174(a), Dec. 18, 2015, 129 Stat. 3071; Pub. L. 115–120, div. D, § 4001(a), Jan. 22, 2018, 132 Stat. 38, imposed on the sale of any taxable medical device by the manufacturer, producer, or importer a tax equal to 2.3 percent of the price for which so sold.

For prior sections 4191, 4192, 4201, and 4211, see Prior Provisions note set out preceding this section.

Effective Date of Repeal

Repeal applicable to sales after Dec. 31, 2019, see section 501(d) of Pub. L. 116–94, set out as an Effective Date of 2019 Amendment note under section 4221 of this title.

{'misc': '', 'cleanpath': '/uscode/text/26/4191', 'headtext': ' Medical devices', 'cfr_titles': [{'title': '26', 'parts': [{'part': '48', 'cleanpath': '/cfr/text/26/part-48', 'headtext': 'MANUFACTURERS AND RETAILERS EXCISE TAXES'}]}], 'section': '4191'}