Title 26 — Internal Revenue CodeRelease 119-73

§4484 Cross references

Title 26 › Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 36— - CERTAIN OTHER EXCISE TAXES › Subchapter Subchapter D— - Tax on Use of Certain Vehicles › § 4484

Last updated Apr 6, 2026|Official source

Full Legal Text

Title 26, §4484

Internal Revenue Code — Source: USLM XML via OLRC

(1)For penalties and administrative provisions applicable to this subchapter, see subtitle F.

(2)For exemption for uses by Indian tribal governments (or their subdivisions), see section 7871.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1983—Pub. L. 97–473 designated existing provisions as par. (1) and added par. (2).

Statutory Notes and Related Subsidiaries

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

Section effective

June 29, 1956, see section 211 of act

June 29, 1956, set out as an

Effective Date

of 1956 Amendment note under section 4041 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 4484

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73