Prior Provisions
A prior subchapter B, consisted of sections 4461 to 4464 of this title, prior to repeal by [Pub. L. 95–600, title V, § 521(b)], Nov. 6, 1978, [92 Stat. 2884], applicable with respect to years beginning after June 30, 1980.
Section 4461, acts [Aug. 16, 1954, ch. 736], [68A Stat. 531]; Sept. 21, 1959, [Pub. L. 86–344, § 6(a)], [73 Stat. 620]; June 21, 1965, [Pub. L. 89–44, title IV, § 403(a)], [79 Stat. 148], imposed a special tax on persons who maintained for use or permitted use of coin-operated gaming devices and provided an exception from such tax.
Section 4462, acts [Aug. 16, 1954, ch. 736], [68A Stat. 531]; Sept. 2, 1958, [Pub. L. 85–859, title I, § 152(a)], [72 Stat. 1304]; June 21, 1965, [Pub. L. 89–44, title IV, § 403(b)], [79 Stat. 149]; Oct. 4, 1976, [Pub. L. 94–455, title XII, § 1208(b)], [90 Stat. 1709], defined coin-operated gaming devices.
Section 4463, [act Aug. 16, 1954, ch. 736], [68A Stat. 531], related to administrative provisions.
Section 4464, added [Pub. L. 92–178, title IV, § 402(a)], Dec. 10, 1971, [85 Stat. 534], and amended [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], Oct. 4, 1976, [90 Stat. 1834]; [Pub. L. 95–600, title V, § 521(a)], Nov. 6, 1978, [92 Stat. 2884], related to credit for State-imposed taxes.
Amendments
1996—[Pub. L. 104–188, title I, § 1704(t)(11)], Aug. 20, 1996, [110 Stat. 1888], struck out “and special rules” after “Definitions” in item 4472.
