Section 4501, acts Aug. 16, 1954, ch. 736, 68A Stat. 533; May 29, 1956, ch. 342, Section 19, 70 Stat. 221; Sept. 2, 1958, Pub. L. 85-859, title I, Section 162(b), 72 Stat. 1306; July 6, 1960, Pub. L. 86-592, Section 2, 74 Stat. 330; Mar. 31, 1961, Pub. L. 87-15, Section 2(a), 75 Stat. 40; May 24, 1962, Pub. L. 87-456, title III, Section 302(a), (b), 76 Stat. 77; July 13, 1962, Pub. L. 87-535, Section 18(a), 76 Stat. 166; Nov. 8, 1965, Pub. L. 89-331, Section 13, 79 Stat. 1280; Oct. 14, 1971, Pub. L. 92-138, Section 18(b), 85 Stat. 390, related to imposition of tax upon sugar manufactured in United States.

Section 4502, acts Aug. 16, 1954, ch. 736, 68A Stat. 534; May 29, 1956, ch. 342, Section 20, 70 Stat. 221; June 25, 1959, Pub. L. 86-70, Section 22(c), 73 Stat. 146; July 12, 1960, Pub. L. 86-624, Section 18(f), 74 Stat. 416, provided for applicable definitions.

Section 4503, act Aug. 16, 1954, ch. 736, 68A Stat. 534, related to exemption for sugar manufactured for home consumption.

Prior sections 4504 and 4511 to 4514 were repealed by Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77, effective with respect to articles entered or withdrawn from warehouse, for consumption on or after Aug. 31, 1963, as provided by section 501(a) of Pub. L. 87-456.

Section 4504, acts Aug. 16, 1954, ch. 736, 68A Stat. 535; May 29, 1956, ch. 342, Section 21(a), 70 Stat. 221, required the tax imposed by section 4501(b) to be levied, assessed, collected and paid in the same manner as a duty imposed by the Tariff Act of 1930.

Section 4511, act Aug. 16, 1954, ch. 736, 68A Stat. 536, imposed a tax upon the processing of coconut oil, etc.

Section 4512, act Aug. 16, 1954, ch. 736, 68A Stat. 536, defined "first domestic processing".

Section 4513, act Aug. 16, 1954, ch. 736, 68A Stat. 536, related to exemptions from the tax imposed.

Section 4514, act Aug. 16, 1954, ch. 736, 68A Stat. 536, set forth a cross-reference to subtitle F for administrative provisions.

Savings Provision

For provisions that nothing in repeal by Pub. L. 101-508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101-508, set out as a note under section 45K of this title.

[CHAPTER 38 - REPEALED][FN 1]

A new chapter 38 (Section 4611 et seq.) follows.