
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: 26USC6424]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
              CHAPTER 65--ABATEMENTS, CREDITS, AND REFUNDS
 
               Subchapter B--Rules of Special Application
 
[Sec. 6424. Repealed. Pub. L. 97-424, title V, Sec. 515(b)(5), 
        Jan. 6, 1983, 96 Stat. 2181]
        
    Section, added Pub. L. 89-44, title II, Sec. 202(b), June 21, 1965, 
79 Stat. 137; amended Pub. L. 91-258, title II, Sec. 207(b), May 21, 
1970, 84 Stat. 248; Pub. L. 94-455, title XIX, Sec. 1906(a)(30), 
(b)(13)(A), Oct. 4, 1976, 90 Stat. 1828, 1834; Pub. L. 95-618, title II, 
Secs. 222(a)(3), 233(b)(1), (2)(A), Nov. 9, 1978, 92 Stat. 3187, 3191; 
Pub. L. 97-473, title II, Sec. 202(b)(13), Jan. 14, 1983, 96 Stat. 2610, 
had provided for payments by the Secretary of an amount equal to 6 cents 
for each gallon of lubricating oil used in a qualified business use or 
in a qualified bus to certain ultimate purchasers of the lubricating 
oil.


                        Effective Date of Repeal

    Repeal applicable with respect to articles sold after Jan. 6, 1983, 
see section 515(c) of Pub. L. 97-424, set out as an Effective Date of 
1983 Amendment note under section 34 of this title.
