Prior Provisions
This subchapter consisted of part I with subparts A (§§ 4001–4004) and B (§§ 4006, 4007) and part II (§§ 4011, 4012), prior to being amended generally by [Pub. L. 103–66, title XIII, § 13161(a)], Aug. 10, 1993, [107 Stat. 449].
Another prior subchapter A of chapter 31 was redesignated subchapter B by [Pub. L. 101–508, title XI, § 11221(a)], Nov. 5, 1990, [104 Stat. 1388–438].
Amendments
1993—[Pub. L. 103–66, title XIII, § 13161(a)], Aug. 10, 1993, [107 Stat. 449], amended subchapter heading and analysis generally, substituting “Luxury Passenger Automobiles” for “Certain Luxury Items” in subchapter heading, striking out part analysis consisting of parts I “Imposition of taxes” and II “Rules of general applicability”, part I heading “IMPOSITION OF TAXES”, subpart analysis consisting of subparts A “Passenger vehicles, boats, and aircraft” and B “Jewelry and furs”, and subpart A heading “Passenger Vehicles, Boats, and Aircraft”, substituting “Imposition of tax” for “Passenger vehicles” in item 4001, “1st retail sale; uses, etc. treated as sales; determination of price” for “Boats” in item 4002, and “Special rules” for “Aircraft” in item 4003, and striking out item 4004 “Rules applicable to subpart A”.
