United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle D. Miscellaneous Excise Taxes |
Chapter 36. CERTAIN OTHER EXCISE TAXES |
SubChapter A. Harbor Maintenance Tax |
§ 4461. Imposition of tax |
§ 4462. Definitions and special rules |
Prior Provisions
A prior subchapter A (§§ 4451 to 4457), act Aug. 16, 1954, ch. 736, 68A Stat. 529, 530, related to tax on playing cards, prior to repeal by Pub. L. 89–44, title IV, § 402,