
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4221]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                 CHAPTER 32--MANUFACTURERS EXCISE TAXES
 
              Subchapter G--Exemptions, Registration, Etc.
 
Sec. 4221. Certain tax-free sales


(a) General rule

    Under regulations prescribed by the Secretary, no tax shall be 
imposed under this chapter (other than under section 4121, 4081, or 
4091) on the sale by the manufacturer (or under subchapter A or C of 
chapter 31 on the first retail sale) of an article--
        (1) for use by the purchaser for further manufacture, or for 
    resale by the purchaser to a second purchaser for use by such second 
    purchaser in further manufacture,
        (2) for export, or for resale by the purchaser to a second 
    purchaser for export,
        (3) for use by the purchaser as supplies for vessels or 
    aircraft,
        (4) to a State or local government for the exclusive use of a 
    State or local government, or
        (5) to a nonprofit educational organization for its exclusive 
    use,

but only if such exportation or use is to occur before any other use. 
Paragraphs (4) and (5) shall not apply to the tax imposed by section 
4064. In the case of taxes imposed by section 4051,\1\ or 4071, 
paragraphs (4) and (5) shall not apply on and after October 1, 2005. In 
the case of the tax imposed by section 4131, paragraphs (3), (4), and 
(5) shall not apply and paragraph (2) shall apply only if the use of the 
exported vaccine meets such requirements as the Secretary may by 
regulations prescribe. In the case of taxes imposed by subchapter A of 
chapter 31, paragraphs (1), (3), (4), and (5) shall not apply.
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    \1\ So in original. The comma probably should not appear.
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(b) Proof of resale for further manufacture; proof of export

    Where an article has been sold free of tax under subsection (a)--
        (1) for resale by the purchaser to a second purchaser for use by 
    such second purchaser in further manufacture, or
        (2) for export, or for resale by the purchaser to a second 
    purchaser for export,

subsection (a) shall cease to apply in respect of such sale of such 
article unless, within the 6-month period which begins on the date of 
the sale by the manufacturer (or, if earlier, on the date of shipment by 
the manufacturer), the manufacturer receives proof that the article has 
been exported or resold for use in further manufacture.

(c) Manufacturer relieved from liability in certain cases

    In the case of any article sold free of tax under this section 
(other than a sale to which subsection (b) applies), and in the case of 
any article sold free of tax under section 4001(c), 4001(d), or 4053(6), 
if the manufacturer in good faith accepts a certification by the 
purchaser that the article will be used in accordance with the 
applicable provisions of law, no tax shall thereafter be imposed under 
this chapter in respect of such sale by such manufacturer.

(d) Definitions

    For purposes of this section--

                          (1) Manufacturer

        The term ``manufacturer'' includes a producer or importer of an 
    article, and, in the case of taxes imposed by subchapter A or C of 
    chapter 31, includes the retailer with respect to the first retail 
    sale.

                             (2) Export

        The term ``export'' includes shipment to a possession of the 
    United States; and the term ``exported'' includes shipped to a 
    possession of the United States.

                (3) Supplies for vessels or aircraft

        The term ``supplies for vessels or aircraft'' means fuel 
    supplies, ships' stores, sea stores, or legitimate equipment on 
    vessels of war of the United States or of any foreign nation, 
    vessels employed in the fisheries or in the whaling business, or 
    vessels actually engaged in foreign trade or trade between the 
    Atlantic and Pacific ports of the United States or between the 
    United States and any of its possessions. For purposes of the 
    preceding sentence, the term ``vessels'' includes civil aircraft 
    employed in foreign trade or trade between the United States and any 
    of its possessions, and the term ``vessels of war of the United 
    States or of any foreign nation'' includes aircraft owned by the 
    United States or by any foreign nation and constituting a part of 
    the armed forces thereof.

                    (4) State or local government

        The term ``State or local government'' means any State, any 
    political subdivision thereof, or the District of Columbia.

               (5) Nonprofit educational organization

        The term ``nonprofit educational organization'' means an 
    educational organization described in section 170(b)(1)(A)(ii) which 
    is exempt from income tax under section 501(a). The term also 
    includes a school operated as an activity of an organization 
    described in section 501(c)(3) which is exempt from income tax under 
    section 501(a), if such school normally maintains a regular faculty 
    and curriculum and normally has a regularly enrolled body of pupils 
    or students in attendance at the place where its educational 
    activities are regularly carried on.

                   (6) Use in further manufacture

        An article shall be treated as sold for use in further 
    manufacture if--
            (A) such article is sold for use by the purchaser as 
        material in the manufacture or production of, or as a component 
        part of, another article taxable under this chapter to be 
        manufactured or produced by him; or
            (B) in the case of gasoline taxable under section 4081, such 
        gasoline is sold for use by the purchaser, for nonfuel purposes, 
        as a material in the manufacture or production of another 
        article to be manufactured or produced by him.

                          (7) Qualified bus

        (A) In general

            The term ``qualified bus'' means--
                (i) an intercity or local bus, and
                (ii) a school bus.

        (B) Intercity or local bus

            The term ``intercity or local bus'' means any automobile bus 
        which is used predominantly in furnishing (for compensation) 
        passenger land transportation available to the general public 
        if--
                (i) such transportation is scheduled and along regular 
            routes, or
                (ii) the seating capacity of such bus is at least 20 
            adults (not including the driver).

        (C) School bus

            The term ``school bus'' means any automobile bus 
        substantially all the use of which is in transporting students 
        and employees of schools. For purposes of the preceding 
        sentence, the term ``school'' means an educational organization 
        which normally maintains a regular faculty and curriculum and 
        normally has a regularly enrolled body of pupils or students in 
        attendance at the place where its educational activities are 
        carried on.

(e) Special rules

         (1) Reciprocity required in case of civil aircraft

        In the case of articles sold for use as supplies for aircraft, 
    the privileges granted under subsection (a)(3) in respect of civil 
    aircraft employed in foreign trade or trade between the United 
    States and any of its possessions, in respect of aircraft registered 
    in a foreign country, shall be allowed only if the Secretary of the 
    Treasury has been advised by the Secretary of Commerce that he has 
    found that such foreign country allows, or will allow, substantially 
    reciprocal privileges in respect of aircraft registered in the 
    United States. If the Secretary of the Treasury is advised by the 
    Secretary of Commerce that he has found that a foreign country has 
    discontinued or will discontinue the allowance of such privileges, 
    the privileges granted under subsection (a)(3) shall not apply 
    thereafter in respect of civil aircraft registered in that foreign 
    country and employed in foreign trade or trade between the United 
    States and any of its possessions.

                              (2) Tires

        (A) Tax-free sales

            Under regulations prescribed by the Secretary, no tax shall 
        be imposed under section 4071 on the sale by the manufacturer of 
        a tire if--
                (i) such tire is sold for use by the purchaser for sale 
            on or in connection with the sale of another article 
            manufactured or produced by such purchaser; and
                (ii) such other article is to be sold by such purchaser 
            in a sale which either will satisfy the requirements of 
            paragraph (2), (3), (4), or (5) of subsection (a) for a tax-
            free sale, or would satisfy such requirements but for the 
            fact that such other article is not subject to tax under 
            this chapter.

        (B) Proof

            Where a tire has been sold free of tax under this paragraph, 
        this paragraph shall cease to apply unless, within the 6-moth 
        period which begins on the date of the sale by him (or, if 
        earlier on the date of the shipment by him), the manufacturer of 
        such tire receives proof that the other article referred to in 
        clause (ii) of subparagraph (A) has been sold in a manner which 
        satisfies the requirements of such clause (ii) (including in the 
        case of a sale for export, proof of export of such other 
        article).

        (C) Subsection (a)(1) does not apply

            Paragraph (1) of subsection (a) shall not apply with respect 
        to the tax imposed under section 4071 on the sale of a tire.

        (3) Tires used on intercity, local, and school buses

        Under regulations prescribed by the Secretary, the tax imposed 
    by section 4071 shall not apply in the case of tires sold for use by 
    the purchaser on or in connection with a qualified bus.

(Added Pub. L. 85-859, title I, Sec. 119(a), Sept. 2, 1958, 72 Stat. 
1282; amended Pub. L. 86-70, Sec. 22(a), June 25, 1959, 73 Stat. 146; 
Pub. L. 86-344, Sec. 2(b), Sept. 21, 1959, 73 Stat. 617; Pub. L. 86-418, 
Sec. 1, Apr. 8, 1960, 74 Stat. 38; Pub. L. 86-624, Sec. 18(e), July 12, 
1960, 74 Stat. 416; Pub. L. 87-61, title II, Sec. 205(a), June 29, 1961, 
75 Stat. 126; Pub. L. 89-44, title II, Sec. 208(d), title VIII, 
Sec. 801(c), (d)(1), June 21, 1965, 79 Stat. 141, 158; Pub. L. 91-172, 
title I, Sec. 101(j)(26), Dec. 30, 1969, 83 Stat. 529; Pub. L. 92-178, 
title IV, Sec. 401(a)(3)(A), Dec. 10, 1971, 85 Stat. 531; Pub. L. 94-
455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. 
L. 95-227, Sec. 2(b)(2), Feb. 10, 1978, 92 Stat. 12; Pub. L. 95-600, 
title VII, Sec. 701(ff)(2)(A), Nov. 6, 1978, 92 Stat. 2924; Pub. L. 95-
618, title II, Secs. 201(c)(1), 232(a), 233(c)(1), (2), Nov. 9, 1978, 92 
Stat. 3183, 3189, 3191, 3192; Pub. L. 96-222, title I, Sec. 108(c)(5), 
Apr. 1, 1980, 94 Stat. 227; Pub. L. 97-424, title V, Secs. 515(b)(1), 
516(b)(2), Jan. 6, 1983, 96 Stat. 2181, 2183; Pub. L. 98-369, div. A, 
title VII, Sec. 735(c)(8), July 18, 1984, 98 Stat. 983; Pub. L. 99-499, 
title V, Sec. 521(d)(4), Oct. 17, 1986, 100 Stat. 1779; Pub. L. 99-514, 
title XVII, Sec. 1703(c)(2)(C), Oct. 22, 1986, 100 Stat. 2776; Pub. L. 
100-17, title V, Sec. 502(b)(4), Apr. 2, 1987, 101 Stat. 257; Pub. L. 
100-203, title IX, Sec. 9201(b)(1), title X, Sec. 10502(d)(4), Dec. 22, 
1987, 101 Stat. 1330-330, 1330-444; Pub. L. 101-239, title VII, 
Sec. 7841(d)(17), Dec. 19, 1989, 103 Stat. 2429; Pub. L. 101-508, title 
XI, Secs. 11211(d)(3), 11221(b), (d)(1), (2), Nov. 5, 1990, 104 Stat. 
1388-427, 1388-444; Pub. L. 102-240, title VIII, Sec. 8002(b)(3), Dec. 
18, 1991, 105 Stat. 2203; Pub. L. 103-66, title XIII, Sec. 13161(b)(1), 
Aug. 10, 1993, 107 Stat. 452; Pub. L. 105-178, title IX, 
Sec. 9002(b)(1), June 9, 1998, 112 Stat. 500; Pub. L. 105-206, title VI, 
Sec. 6023(17), July 22, 1998, 112 Stat. 825.)


                            Prior Provisions

    A prior section 4221, act Aug. 16, 1954, ch. 736, 68A Stat. 495, 
related to exemption for articles taxable as jewelry, prior to repeal by 
Pub. L. 85-859, Sec. 119(a).


                               Amendments

    1998--Subsec. (a). Pub. L. 105-178 substituted ``2005'' for ``1999'' 
in concluding provisions.
    Subsec. (c). Pub. L. 105-206 substituted ``4053(6)'' for 
``4053(a)(6)''.
    1993--Subsec. (c). Pub. L. 103-66 substituted ``4001(d)'' for 
``4002(b), 4003(c), 4004(a)''.
    1991--Subsec. (a). Pub. L. 102-240 substituted ``1999'' for ``1995'' 
in concluding provisions.
    1990--Subsec. (a). Pub. L. 101-508, Sec. 11221(b), substituted 
``subchapter A or C of chapter 31'' for ``section 4051'' in introductory 
provisions and inserted at end ``In the case of taxes imposed by 
subchapter A of chapter 31, paragraphs (1), (3), (4), and (5) shall not 
apply.''
    Pub. L. 101-508, Sec. 11211(d)(3), substituted ``1995'' for ``1993'' 
in concluding provisions.
    Subsec. (c). Pub. L. 101-508, Sec. 11221(d)(1), substituted 
``section 4001(c), 4002(b), 4003(c), 4004(a), or 4053(a)(6)'' for 
``section 4053(a)(6)''.
    Subsec. (d)(1). Pub. L. 101-508, Sec. 11221(d)(2), substituted 
``taxes imposed by subchapter A or C of chapter 31'' for ``the tax 
imposed by section 4051''.
    1989--Subsec. (c). Pub. L. 101-239 struck out ``or 4083'' after 
``4053(a)(6)''.
    1987--Subsec. (a). Pub. L. 100-203, Sec. 10502(d)(4), substituted 
``(other than under section 4121, 4081, or 4091) on the sale by the 
manufacturer'' for ``(other than under section 4121 or section 4081 (at 
the Highway Trust Fund financing rate)) on the sale by the 
manufacturer'' in introductory text.
    Pub. L. 100-203, Sec. 9201(b)(1), inserted at end ``In the case of 
the tax imposed by section 4131, paragraphs (3), (4), and (5) shall not 
apply and paragraph (2) shall apply only if the use of the exported 
vaccine meets such requirements as the Secretary may by regulations 
prescribe.''
    Pub. L. 100-17 substituted ``1993'' for ``1988''.
    1986--Subsec. (a). Pub. L. 99-514, as amended by Pub. L. 99-499, 
Sec. 521(d)(4)(B), in introductory text, inserted ``or section 4081 (at 
the Highway Trust Fund financing rate)'' after ``section 4121'' as the 
probable intent of Congress, notwithstanding directory language that the 
insertion be made before ``section 4121'', and substituted ``or 4071'' 
for ``4071, or 4081 (at the Highway Trust Fund financing rate)'' in last 
sentence.
    Pub. L. 99-499, Sec. 521(d)(4)(A), inserted ``(at the Highway Trust 
Fund financing rate)'' after ``4081'' in last sentence.
    1984--Subsec. (a). Pub. L. 98-369, Sec. 735(c)(8)(A), inserted ``(or 
under section 4051 on the first retail sale)''.
    Subsec. (c). Pub. L. 98-369, Sec. 735(c)(8)(B), substituted 
``section 4053(a)(6)'' for ``section 4063(a)(6) or (7), 4063(b), 
4063(e),''.
    Subsec. (d)(1). Pub. L. 98-369, Sec. 735(c)(8)(C), inserted ``, and, 
in the case of the tax imposed by section 4051, includes the retailer 
with respect to the first retail sale''.
    Subsec. (d)(6). Pub. L. 98-369, Sec. 735(c)(8)(D)(i), struck out 
provision at end that for purposes of subparagraph (B), the rebuilding 
of a part or accessory which is exempt from tax under section 4063(c) 
shall not constitute the manufacture or production of such part or 
accessory.
    Subsec. (d)(6)(A). Pub. L. 98-369, Sec. 735(c)(8)(D)(ii), (iv), 
struck out ``(other than an article referred to in subparagraph (B))'' 
after ``such article'', and inserted ``or'' at end.
    Subsec. (d)(6)(B), (C). Pub. L. 98-369, Sec. 735(c)(8)(D)(i), (iii), 
redesignated subpar. (C) as (B) and struck out former subpar. (B) which 
related to parts or accessories taxable under former section 4061(b) of 
this title.
    Subsec. (e)(2). Pub. L. 98-369, Sec. 735(c)(8)(E), (F), struck out 
``and tubes'' from heading, and in text struck out ``or inner tube'' and 
``or tube'', as the case may be, after ``tire'' wherever appearing.
    Subsec. (e)(3) to (6). Pub. L. 98-369, Sec. 735(c)(8)(G), added par. 
(3), struck out par. (4) which related to bicycle tires or tubes sold to 
bicycle manufacturers in general, the definition of a bicycle tire, and 
proof, struck out par. (5) which related to tires, tubes and tread 
rubber used on intercity, local, and school buses, and struck out par. 
(6) which related to bus parts and accessories.
    1983--Subsec. (a). Pub. L. 97-424, Sec. 516(b)(2), inserted 
provision that, in the case of taxes imposed by section 4051, 4071, or 
4081, pars. (4) and (5) shall not apply on and after Oct. 1, 1988.
    Subsec. (c). Pub. L. 97-424, Sec. 515(b)(1), substituted ``or 4083'' 
for ``4083, or 4093'' after ``4063(e),''.
    1980--Subsec. (e)(6). Pub. L. 96-222 inserted provisions respecting 
selling by a purchaser or a second purchaser.
    1978--Subsec. (a). Pub. L. 95-618, Sec. 201(c)(1), inserted 
provision that paragraphs (4) and (5) not apply to the tax imposed by 
section 4064.
    Pub. L. 95-227 inserted ``(other than under section 4121)'' after 
``this chapter''.
    Subsec. (c). Pub. L. 95-600 substituted ``4063(b), 4063(e),'' for 
``4063(b),''.
    Subsec. (d)(7). Pub. L. 95-618, Sec. 233(c)(2), added par. (7).
    Subsec. (e)(5). Pub. L. 95-618, Sec. 233(c)(1), substituted 
provisions relating to the applicability of the taxes imposed by section 
4071(a)(1) and (3) in the case of tires or inner tubes for tires sold 
for use by the purchaser on or in connection with a qualified bus and 
the tax imposed by section 4071(a)(4) in the case of tread rubber sold 
for use by the purchaser in the recapping or retreading of any tire to 
be used by the purchaser on or in connection with a qualified bus for 
provisions relating to the applicability of the tax imposed by section 
4061(a) to a bus sold to any person for use exclusively in transporting 
students and employees of schools operated by State or local governments 
or by nonprofit educational organizations.
    Subsec. (e)(6). Pub. L. 95-618, Sec. 232(a), added par. (6).
    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.
    1971--Subsec. (c). Pub. L. 92-178 inserted reference to section 
4063(a)(6) or (7).
    1969--Subsec. (d)(5). Pub. L. 91-172 substituted ``section 
170(b)(1)(A)(ii)'' for ``section 503(b)(2)''.
    1965--Subsec. (d)(6)(B). Pub. L. 89-44, Sec. 208(d)(1), struck out 
``a radio or television component taxable under section 4141, or a 
camera lens taxable under section 4171,''.
    Subsec. (d)(6). Pub. L. 89-44, Sec. 801(c), inserted sentence 
providing that for purpose of subpar. (B), the rebuilding of a part or 
accessory which is exempt from tax under section 4063(c) shall not 
constitute the manufacture or production of such part or accessory.
    Subsec. (e)(2). Pub. L. 89-44, Sec. 208(d)(2)-(5), struck out 
reference to automobile receiving sets from catchline and wherever 
appearing in subpars. (A) to (C), and reference to tax imposed under 
section 4141 of this title from subpars. (A) and (C).
    Subsec. (e)(3). Pub. L. 89-44, Sec. 208(d)(6), struck out par. (3) 
which related to musical instruments sold for religious use.
    Subsec. (e)(5). Pub. L. 89-44, Sec. 801(d)(1), added par. (5).
    Subsec. (f). Pub. L. 89-44, Sec. 208(d)(7), struck out subsec. (f) 
which related to sales of mechanical pencils and pens for export.
    1961--Subsec. (d)(6)(C). Pub. L. 87-61 added subpar. (C).
    1960--Subsec. (d)(4). Pub. L. 86-624 substituted ``any State, any 
political subdivision thereof, or the District of Columbia'' for ``any 
State, Hawaii, the District of Columbia, or any political subdivision of 
any of the foregoing''.
    Subsec. (e)(4). Pub. L. 86-418 added par. (4).
    1959--Subsec. (d)(4). Pub. L. 86-70 struck out ``Alaska,'' before 
``Hawaii''.
    Subsec. (d)(5). Pub. L. 86-344 included in definition of ``nonprofit 
educational organization'' a school operated as an activity of certain 
organizations exempt from the income tax and having a regular situs, 
faculty, curriculum and student body.


                    Effective Date of 1993 Amendment

    Amendment by Pub. L. 103-66 effective Jan. 1, 1993, see section 
13161(c) of Pub. L. 103-66, set out as a note under section 4001 of this 
title.


                    Effective Date of 1990 Amendment

    Amendment by section 11221(b), (d)(1), (2) of Pub. L. 101-508 
effective Jan. 1, 1991, with exception for contracts binding on Sept. 
30, 1990, and at all times thereafter, see section 11221(f) of Pub. L. 
101-508, set out as an Effective Date note under section 4001 of this 
title.


                    Effective Date of 1987 Amendments

    Pub. L. 100-647, title I, Sec. 1017(c)(5), Nov. 10, 1988, 102 Stat. 
3576, provided that: ``The amendment made by section 10502(d)(4) of the 
Revenue Act of 1987 [Pub. L. 100-203, amending this section] shall be 
treated as if included in the amendments made by section 1703 of the 
Reform Act [Pub. L. 99-514] except that the reference to section 4091 of 
the Internal Revenue Code of 1986 shall not apply to sales before April 
1, 1988.''
    Amendment by section 9201(b)(1) of Pub. L. 100-203 effective Jan. 1, 
1988, see section 9201(d) of Pub. L. 100-203, set out as an Effective 
Date note under section 4131 of this title.
    Amendment by section 10502(d)(4) of Pub. L. 100-203 applicable to 
sales after Mar. 31, 1988, see section 10502(e) of Pub. L. 100-203, set 
out as a note under section 40 of this title.


                    Effective Date of 1986 Amendments

    Amendment by Pub. L. 99-514 applicable to gasoline removed (as 
defined in section 4082 of this title as amended by section 1703 of Pub. 
L. 99-514) after Dec. 31, 1987, see section 1703(h) of Pub. L. 99-514, 
set out as a note under section 4081 of this title.
    Amendment by Pub. L. 99-499 effective Jan. 1, 1987, see section 
521(e) of Pub. L. 99-499, set out as a note under section 4041 of this 
title.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 effective, except as otherwise provided, 
as if included in the provisions of the Highway Revenue Act of 1982, 
title V of Pub. L. 97-424, to which such amendment relates, see section 
736 of Pub. L. 98-369, set out as a note under section 4051 of this 
title.


                    Effective Date of 1983 Amendment

    Amendment by section 515(b)(1) of Pub. L. 97-424 applicable to 
articles sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, 
set out as a note under section 34 of this title.


                    Effective Date of 1980 Amendment

    Amendment by Pub. L. 96-222 effective as if included in the 
provision of the Energy Tax Act of 1978, Pub. L. 95-618, to which such 
amendment relates, see section 108(c)(7) of Pub. L. 96-222, set out as a 
note under section 48 of this title.


                    Effective Date of 1978 Amendments

    Amendment by section 201(c)(1) of Pub. L. 95-618 applicable with 
respect to 1980 and later model year automobiles, see section 201(g) of 
Pub. L. 95-618, set out as an Effective Date note under section 4064 of 
this title.
    Section 232(c) of Pub. L. 95-618 provided that: ``The amendments 
made by this section [amending this section and section 6416 of this 
title] shall apply to sales on or after the first day of the first 
calendar month beginning more than 10 days after the date of the 
enactment of this Act [Nov. 9, 1978].''
    Amendment by section 233(c)(1), (2) of Pub. L. 95-618 effective on 
first day of first calendar month which begins more than 10 days after 
Nov. 9, 1978, see section 233(d) of Pub. L. 95-618, set out as a note 
under section 34 of this title.
    Section 701(ff)(3) of Pub. L. 95-600 provided that: ``The amendments 
made by this subsection [amending this section and sections 4061 and 
4222 of this title] shall take effect on the first day of the first 
calendar month beginning more than 20 days after the date of the 
enactment of this Act [Nov. 6, 1978].''
    Amendment by Pub. L. 95-227 applicable with respect to sales after 
Mar. 31, 1978, see section 2(d) of Pub. L. 95-227, set out as an 
Effective Date note section 4121 of this title.


                    Effective Date of 1971 Amendment

    Amendment by Pub. L. 92-178 applicable with respect to articles sold 
on or after the day after Dec. 10, 1971, see section 401(h)(1) of Pub. 
L. 92-178, set out as a note under section 4071 of this title.


                    Effective Date of 1969 Amendment

    Amendment by Pub. L. 91-172 effective on Jan. 1, 1970, see section 
101(k)(1) of Pub. L. 91-172, set out as an Effective Date note under 
section 4940 of this title.


                    Effective Date of 1965 Amendment

    Amendment by section 208(d) of Pub. L. 89-44 applicable with respect 
to articles sold on or after June 22, 1965, except insofar as such 
amendments related to the taxes imposed by sections 4061(b), 4091, and 
4131 and, as to such taxes, applicable with respect to articles sold on 
or after January 1, 1966, see section 701(a) of Pub. L. 89-44, set out 
as a note under section 4161 of this title.
    Amendment by section 801(c), (d)(1) of Pub. L. 89-44 applicable with 
respect to articles sold on or after June 22, 1965, see section 801(e) 
of Pub. L. 89-44, set out as a note under section 4261 of this title.


                    Effective Date of 1961 Amendment

    Amendment by Pub. L. 87-61 applicable only in the case of gasoline 
sold on or after Oct. 1, 1961, see section 208 of Pub. L. 87-61, set out 
as a note under section 4041 of this title.


                    Effective Date of 1960 Amendments

    Amendment by Pub. L. 86-624 effective on Aug. 21, 1959, see section 
18(k) of Pub. L. 86-624, set out as a note under section 3121 of this 
title.
    Section 4 of Pub. L. 86-418 provided that: ``The amendments made by 
this Act [amending this section and sections 4218, 4223, and 6416 of 
this title] shall apply only with respect to bicycle tires and tubes 
sold by the manufacturer, producer, or importer thereof on or after the 
first day of the first month which begins more than 10 days after the 
date of the enactment of this Act [Apr. 8, 1960].''


                    Effective Date of 1959 Amendments

    Amendment by Pub. L. 86-344 effective Jan. 1, 1959, see section 2(e) 
of Pub. L. 86-344.
    Amendment by Pub. L. 86-70 effective Jan. 3, 1959, see section 22(i) 
of Pub. L. 86-70, set out as a note under section 3121 of this title.


                             Effective Date

    Section effective on first day of first calendar quarter which 
begins more than 60 days after Sept. 2, 1958, see section 1(c) of Pub. 
L. 85-859.

                  Section Referred to in Other Sections

    This section is referred to in sections 4041, 4092, 4132, 4222, 
4223, 4662, 6416, 6421, 6427 of this title; title 15 section 2052.
