Title 26, Internal Revenue CodeRelease 119-102
§4484 Cross References
Title 26 › Subtitle D — Miscellaneous Excise Taxes › CHAPTER 36 — CERTAIN OTHER EXCISE TAXES › Subchapter D — Tax on Use of Certain Vehicles › § 4484
Summary
Look in Subtitle F for the penalties and administrative rules that apply to these provisions. Find the tax exemption for Indian tribal governments or their subdivisions in section 7871.
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
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
Aug 21, 2026
Release point: 119-102