
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: 26USC4227]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                 CHAPTER 32--MANUFACTURERS EXCISE TAXES
 
              Subchapter G--Exemptions, Registration, Etc.
 
Sec. 4227. Cross reference

            For exception for a sale to an Indian tribal government (or 
        its subdivision) for the exclusive use of an Indian tribal 
        government (or its subdivision), see section 7871.

(Aug. 16, 1954, ch. 736, 68A Stat. 496, Sec. 4226; renumbered Sec. 4227, 
June 29, 1956, ch. 462, title II, Sec. 207(a), 70 Stat. 391; amended 
Pub. L. 89-44, title II, Sec. 208(f), June 21, 1965, 79 Stat. 141; Pub. 
L. 94-455, title XIX, Sec. 1904(a)(5), Oct. 4, 1976, 90 Stat. 1811; Pub. 
L. 97-473, title II, Sec. 202(b)(8), Jan. 14, 1983, 96 Stat. 2610; Pub. 
L. 98-369, div. A, title VII, Sec. 735(c)(11), July 18, 1984, 98 Stat. 
983; Pub. L. 99-514, title XVIII, Sec. 1899A(49), Oct. 22, 1986, 100 
Stat. 2961.)


                               Amendments

    1986--Pub. L. 99-514 amended section generally, substituting 
``reference'' for ``references'' in section catchline, struck out par. 
(1) designation, substituted ``exception'' for ``exemption'', and struck 
out par. (2) relating to cross reference to credit for taxes on tires.
    1984--Par. (2). Pub. L. 98-369 struck out ``and tubes'' after ``on 
tires''.
    1983--Pub. L. 97-473 designated existing provisions as par. (2) and 
added par. (1).
    1976--Pub. L. 94-455 struck out pars. (1) and (3) relating to cross 
references to exemption from tax in case of certain sales to the United 
States and to administrative provisions of general applicability, 
respectively.
    1965--Par. (2). Pub. L. 89-44 struck out ``and automobile radio and 
television receiving sets,'' after ``tires and inner tubes,''.


                    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

    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 of 1976 Amendment

    Amendment by Pub. L. 94-455 effective on first day of first month 
which begins more than 90 days after Oct. 4, 1976, see section 1904(d) 
of Pub. L. 94-455, set out as a note under section 4041 of this title.


                    Effective Date of 1965 Amendment

    Amendment by 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.
