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Internal Revenue Code · 26 U.S.C.

§ 4484. Cross references

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 4484

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Added
January 14, 1983 by Pub. L. 97–473
Length
2 subsections · 53 words · about 1 min to read
Cross-references
cites 1; cited by 0 Code sections and 0 other regulations
(1) For penalties and administrative provisions applicable to this subchapter, see subtitle F.
(2) For exemption for uses by Indian tribal governments (or their subdivisions), see section 7871.

(Added June 29, 1956, ch. 462, title II, § 206(a), 70 Stat. 391; amended Pub. L. 97–473, title II, § 202(b)(10), Jan. 14, 1983, 96 Stat. 2610.)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 1 other section

Amendment history

From the source credit and the official notes, newest first.

  1. Added by Pub. L. 97–473

Where it sits in the Code

  1. Subtitle D Miscellaneous Excise Taxes
  2. Chapter 36 CERTAIN OTHER EXCISE TAXES
  3. Subchapter D Tax on Use of Certain Vehicles

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Amendments

1983—Pub. L. 97–473 designated existing provisions as par. (1) and added par. (2).

Statutory Notes and Related Subsidiaries

Effective Date of 1983 Amendment

For effective date of amendment by Pub. L. 97–473, see section 204(5) of Pub. L. 97–473, set out as an Effective Date note under section 7871 of this title.

Effective Date

Section effective June 29, 1956, see section 211 of act June 29, 1956, set out as an Effective Date of 1956 Amendment note under section 4041 of this title.