Section 4601, acts Aug. 16, 1954, ch. 736, 68A Stat. 548; Sept. 2, 1958, Pub. L. 85-859, title I, Section 119(b)(4), 72 Stat. 1286, related to applicability of certain tariff provisions.

Sections 4602, 4603, act Aug. 16, 1954, ch. 736, 68A Stat. 548, related to contravention of trade agreements by certain taxes.

Effective Date of Repeal

Repeal effective with respect to articles entered, or withdrawn from warehouse, for consumption on or after Aug. 31, 1963, see section 501(a) of Pub. L. 87-456.

CHAPTER 38 - ENVIRONMENTAL TAXES

Subchapter

Sec.\1\

A.

Tax on petroleum

4611

N

Section numbers editorially supplied.

B.

Tax on certain chemicals

4661

C.

Tax on certain imported substances

4671

D.

Ozone-depleting chemicals, etc.

4681

Prior Provisions

A prior chapter 38, consisting of sections 4521 to 4603 and relating to import taxes, was repealed by Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77, and Pub. L. 94-455, title XIX, Section 1904(a)(15), Oct. 4, 1976, 90 Stat. 1814.

Amendments

1989 - Pub. L. 101-239, title VII, Section 7506(b), Dec. 19, 1989, 103 Stat. 2369, added item for subchapter D.

1986 - Pub. L. 99-499, title V, Section 515(b), Oct. 17, 1986, 100 Stat. 1769, added item for subchapter C.

Pub. L. 99-499, title V, Section 514(a)(2), Oct. 17, 1986, 100 Stat. 1767, struck out item for subchapter C.

1980 - Pub. L. 96-510, title II, Section 231(b), Dec. 11, 1980, 94 Stat. 2804, added item for subchapter C.

Pub. L. 96-510, title II, Section 211(a), Dec. 11, 1980, 94 Stat. 2797, added chapter 38 and analysis of subchapters consisting of items A and B.

Subchapter A - Tax on Petroleum

Sec.

4611.

Imposition of tax.

4612.

Definitions and special rules.