Section 4286, act Aug. 16, 1954, ch. 736, 68A Stat. 510, imposed a tax equivalent to 10 percent of the amount collected for the use of safety deposit boxes.

Section 4287, act Aug. 16, 1954, ch. 736, 68A Stat. 510, defined safety deposit box.

Effective Date of Repeal

Section 701(b)(4) of Pub. L. 89-44 provided that: "The amendments made by section 304 [repealing these sections] shall apply with respect to use periods beginning on or after July 1, 1965."

Subchapter E - Special Provisions Applicable to Services and Facilities Taxes

Sec.

4291.

Cases where persons receiving payment must collect tax.

[4292.

Repealed.]

4293.

Exemption for United States and possessions.

[4294, 4295. Repealed.]

Amendments

1976 - Pub. L. 94-455, title XIX, Section 1904(b)(4), Oct. 4, 1976, 90 Stat. 1815, struck out items 4292, 4294, and 4295 relating to State and local governmental exemption, exemption for nonprofit educational organizations, and cross reference to general administrative provisions, respectively.

1958 - Pub. L. 85-859, title I, Section 135(b), Sept. 2, 1958, 72 Stat. 1292, added item 4294 and redesignated former item 4294 as 4295.