Title 30, Mineral Lands and MiningRelease 119-110
§1473 Revenue and Customs or Tariff Treatment of Deep Seabed Mining Unaffected
Title 30 › CHAPTER 26 — DEEP SEABED HARD MINERAL RESOURCES › SUBCHAPTER III — ENFORCEMENT AND MISCELLANEOUS PROVISIONS › § 1473
Summary
Keeps Title 26 (federal tax law) and U.S. customs and tariff laws unchanged, except where sections 4495–4498 of Title 26 say otherwise.
Full Legal Text
Title 30, §1473
Mineral Lands and Mining, Source: USLM XML via OLRC
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
Sections 4495 to 4498 of title 26, referred to in text, were in the original “section 402”, meaning section 402 of Pub. L. 96–283, title IV,
June 28, 1980, 94 Stat. 582, which enacted sections 4495 to 4498 of Title 26, Internal Revenue Code, and enacted a provision set out as a note under section 4495 of Title 26. Sections 4495 to 4498 of title 26 were repealed by Pub. L. 105–34, title XIV, § 1432(b)(1), Aug. 5, 1997, 111 Stat. 1050. This chapter, referred to in text, was in the original “this Act”, meaning Pub. L. 96–283,
June 28, 1980, 94 Stat. 553, known as the Deep Seabed Hard Mineral Resources Act, which is classified principally to this chapter (§ 1401 et seq.). For complete classification of this Act to the Code, see
Short Title
note set out under section 1401 of this title and Tables. Codification Section was enacted as part of title IV of Pub. L. 96–283, and not as part of title III of Pub. L. 96–283 which comprises this subchapter.
Amendments
1986—Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.
Reference
Citations & Metadata
Citation
30 U.S.C. § 1473
Title 30, Mineral Lands and Mining
Last Updated
Sep 23, 2026
Release point: 119-110