2005—Pars. (4) to (6). Pub. L. 109–59 added par. (4) and redesignated former pars. (4) and (5) as (5) and (6), respectively. 1996—Par. (3). Pub. L. 104–188, § 1702(b)(4)(A), substituted “taxes on gasoline and diesel fuel” for “production or importation of gasoline”. Pars. (4) to (6). Pub. L. 104–188, § 1702(b)(4)(B), redesignated pars. (5) and (6) as (4) and (5), respectively, and struck out former par. (4) which read as follows: “For provisions relating to registration in relation to the manufacture or production of lubricating oils, see
section 4101.” 1976—Pub. L. 94–455 revised section generally, striking out cross reference to
section 4804(d) relating to registration in relation to manufacture of white phosphorus matches and substituted reference to
section 5861 for reference to
section 5854 in cross reference covering registration in connection with firearms. 1970—Subsecs. (a), (b). Pub. L. 91–513 struck out subsecs. (a) and (b) which related to narcotic drugs and marihuana, respectively, and which had made reference to
section 4722 and
4753, respectively. 1965—Subsec. (d). Pub. L. 89–44 struck out subsec. (d) relating to manufacture of playing cards. 1958—Subsecs. (i), (j). Pub. L. 85–475, redesignated subsec. (j) as (i) and struck out former subsec. (i) which referred to
section 4273.
of 2005 AmendmentAmendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see
section 11125(c) of Pub. L. 109–59, set out as a note under
section 5002 of this title.
of 1996 AmendmentAmendment by Pub. L. 104–188 effective, except as otherwise expressly provided, as if included in the provision of the Revenue Reconciliation Act of 1990, Pub. L. 101–508, title XI, to which such amendment relates, see
section 1702(i) of Pub. L. 104–188, set out as a note under
section 38 of this title.
of 1970 AmendmentAmendment by Pub. L. 91–513 effective on first day of seventh calendar month that begins after Oct. 26, 1970, see
section 1105(a) of Pub. L. 91–513, set out as an
of 1965 AmendmentAmendment by Pub. L. 89–44 to take effect in a manner consistent with
of change of tax provision to which related, see
section 701(e) of Pub. L. 89–44, set out as a note under
section 6103 of this title.
of amendment by Pub. L. 85–475, see
section 4(c) of Pub. L. 85–475, set out as a note under
section 6415 of this title.
Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the
of amendment of this section by
section 1102 of Pub. L. 91–513 not to be affected or abated by reason thereof, see
section 1103 of Pub. L. 91–513, set out as a note under
section 171 of Title 21, Food and Drugs.