Section 4495, added [Pub. L. 96–283, title IV, § 402(a)], June 28, 1980, [94 Stat. 582], provided for imposition of tax on removal of hard mineral resource from deep seabed.
Section 4496, added [Pub. L. 96–283, title IV, § 402(a)], June 28, 1980, [94 Stat. 583], defined terms for purposes of this subchapter.
Section 4497, added [Pub. L. 96–283, title IV, § 402(a)], June 28, 1980, [94 Stat. 583]; amended [Pub. L. 99–514, title XV, § 1511(c)(7)], Oct. 22, 1986, [100 Stat. 2745], related to imputed values for commercially recoverable metals and minerals and provided for suspension of tax on minerals held for later processing.
Section 4498, added [Pub. L. 96–283, title IV, § 402(a)], June 28, 1980, [94 Stat. 584], provided for termination of tax imposed by section 4495.