Repeal
This subchapter, relating to the tax on communication, was repealed by [Pub. L. 90–364, title I, § 105(b)(3)], June 28, 1968, [82 Stat. 266], as amended by [Pub. L. 91–172, title VII, § 702(b)(3)], Dec. 30, 1969, [83 Stat. 660]; [Pub. L. 91–614, title II, § 201(b)(3)], Dec. 31, 1970, [84 Stat. 1843], effective with respect to amounts paid pursuant to bills first rendered on or after Jan. 1, 1982. In the case of communications services rendered before Nov. 1, 1981, for which a bill has not been rendered before Jan. 1, 1982, a bill shall be treated as having been first rendered on Dec. 31, 1981. Repeal of this subchapter was not executed in view of the amendments to [section 4251 of this title] by [Pub. L. 96–499], [Pub. L. 97–34], [Pub. L. 97–248], [Pub. L. 98–369], [Pub. L. 99–514], [Pub. L. 100–203], and [Pub. L. 101–508], extending the date in (and finally eliminating) provisions which had reduced the tax to zero after a specified date.
