
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4061]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                 CHAPTER 32--MANUFACTURERS EXCISE TAXES
 
               Subchapter A--Automotive and Related Items
 
                          PART I--GAS GUZZLERS
 
[Secs. 4061 to 4063. Repealed. Pub. L. 98-369, div. A, title 
        VII, Sec. 735(a)(1), July 18, 1984, 98 Stat. 980]
        
    Section 4061, acts Aug. 16, 1954, ch. 736, 68A Stat. 481; Mar. 30, 
1955, ch. 18, Sec. 3(a)(2), 69 Stat. 14; Aug. 12, 1955, ch. 865, Sec. 1, 
69 Stat. 709; Mar. 29, 1956, ch. 115, Sec. 3(a)(2), 70 Stat. 66; June 
29, 1956, ch. 462, title II, Sec. 203, 70 Stat. 388; Mar. 29, 1957, Pub. 
L. 85-12, Sec. 3(a)(1), 71 Stat. 9; June 30, 1958, Pub. L. 85-475, 
Sec. 3(a)(1), 72 Stat. 259; June 30, 1959, Pub. L. 86-75, Sec. 3(a)(1), 
73 Stat. 157; June 30, 1960, Pub. L. 86-564, title II Sec. 202(a)(1), 74 
Stat. 290; June 29, 1961, Pub. L. 87-61, title II, Sec. 204, 75 Stat. 
126; June 30, 1961, Pub. L. 87-72, Sec. 3(a)(1), 75 Stat. 193; June 28, 
1962, Pub. L. 87-508, Sec. 3(a)(1), 76 Stat. 114; June 29, 1963, Pub. L. 
88-52, Sec. 3(a)(1), 77 Stat. 72; June 30, 1964, Pub. L. 88-348, 
Sec. 2(a)(1), 78 Stat. 237; June 21, 1965, Pub. L. 89-44, title II, 
Sec. 201, 79 Stat. 136; Mar. 15, 1966, Pub. L. 89-368, title II, 
Sec. 201(a), 80 Stat. 65; Apr. 12, 1968, Pub. L. 90-285, Sec. 1(a)(1), 
82 Stat. 92; June 28, 1968, Pub. L. 90-364, title I, Sec. 105(a)(1), 82 
Stat. 265; Dec. 30, 1969, Pub. L. 91-172, title VII, Sec. 702(a)(1), 83 
Stat. 660; Dec. 31, 1970, Pub. L. 91-605, title III, Sec. 303(a)(3), 
(4), 84 Stat. 1743; Dec. 31, 1970, Pub. L. 91-614, title II, 
Sec. 201(a)(1), 84 Stat. 1843; Dec. 10, 1971, Pub. L. 92-178, title IV, 
Sec. 401(a)(1), (g) (1), 85 Stat. 530, 533; May 5, 1976, Pub. L. 94-280, 
title III, Sec. 303(a)(3), (4), 90 Stat. 456; Oct. 4, 1976, Pub. L. 94-
455, title XIX, Sec. 1906(b)(13)(A), 90 Stat. 1834; Nov. 6, 1978, Pub. 
L. 95-599, title V, Sec. 502(a)(2), (3), 92 Stat. 2756; Jan. 6, 1983, 
Pub. L. 97-424, title V, Sec. 512(a)(1), (2), 96 Stat. 2173, 2174, 
related to imposition of tax on trucks, buses, tractors, etc.
    Section 4062, acts Aug. 16, 1954, ch. 736, 68A Stat. 482; Oct. 13, 
1964, Pub. L. 88-653, Sec. 5(b), 78 Stat. 1086; Nov. 13, 1966, Pub. L. 
89-809, title II, Sec. 212(a), 80 Stat. 1585; Dec. 10, 1971, Pub. L. 92-
178, title IV, Sec. 401(g)(2)(A)-(C), 85 Stat. 533, related to articles 
classified as parts.
    Section 4063, acts Aug. 16, 1954, ch. 736, 68A Stat. 482; Aug. 11, 
1955, ch. 805, Sec. 1(g), 69 Stat. 690; Oct. 13, 1964, Pub. L. 88-653, 
Sec. 5(a), 78 Stat. 1086; June 21, 1965, Pub. L. 89-44, title VIII, 
Sec. 801(a), 79 Stat. 157; Dec. 30, 1969, Pub. L. 91-172, title IX, 
Sec. 931(a), 83 Stat. 724; Dec. 31, 1970, Pub. L. 91-614, title III, 
Sec. 303(a), 84 Stat. 1845; Dec. 10, 1971, Pub. L. 92-178, title IV, 
Sec. 401(a)(2), (g)(3), 85 Stat. 530, 533; Oct. 4, 1976, Pub. L. 94-455, 
title XIX, Sec. 1906(b)(13)(A), title XXI, Sec. 2109(a), 90 Stat. 1834, 
1904; Nov. 6, 1978, Pub. L. 95-600, title VII, Sec. 701(ff)(1), 92 Stat. 
2924; Nov. 9, 1978, Pub. L. 95-618, title II, Sec. 231(a), 92 Stat. 
3187; Jan. 6, 1983, Pub. L. 97-424, title V, Sec. 512(a)(3), 96 Stat. 
2174, related to exemptions from tax.


                        Effective Date of Repeal

    Repeal effective as if included in the provisions of the Highway 
Revenue Act of 1982, Pub. L. 97-424, see section 736 of Pub. L. 98-369, 
set out as an Effective Date of 1984 Amendment note under section 4051 
of this title.
