Title 26Internal Revenue CodeRelease 119-73

§4227 Cross reference

Title 26 › Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter G— - Exemptions, Registration, Etc. › § 4227

Last updated Apr 6, 2026|Official source

Full Legal Text

Title 26, §4227

Internal Revenue Code — Source: USLM XML via OLRC

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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

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,”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1984 AmendmentAmendment 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 AmendmentFor

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 AmendmentAmendment 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 AmendmentAmendment 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 section 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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 4227

Title 26Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73