Public Law 119-73 (01/23/2026)

26 U.S.C. § 4001 to 4003

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(103)(A), Dec. 19, 2014, 128 Stat. 4052]

Pub. L. 101–508, title XI, § 11221(a)104 Stat. 1388–439Pub. L. 103–66, title XIII, § 13161(a)107 Stat. 449Pub. L. 104–188, title I110 Stat. 1839Pub. L. 105–34, title IX, § 906(a)111 Stat. 874Section 4001, added , , ; amended , , ; , §§ 1607(a), (b), 1703(c)(1), , , 1875; –(b)(2), title XVI, § 1601(f)(3)(A), (B), , , 875, 1090, provided for imposition of tax on luxury passenger vehicles.

Pub. L. 101–508, title XI, § 11221(a)104 Stat. 1388–439Pub. L. 103–66, title XIII, § 13161(a)107 Stat. 450Section 4002, added , , ; amended , , , related to 1st retail sale, uses treated as sales, and determination of price.

Pub. L. 101–508, title XI, § 11221(a)104 Stat. 1388–439Pub. L. 103–66, title XIII, § 13161(a)107 Stat. 451Pub. L. 105–34, title IX, § 906(b)(3)111 Stat. 875Section 4003, added , , ; amended , , ; , (4), title XIV, § 1401(a), , , 1045, related to special rules for separate purchase of vehicles, parts and accessories.

Pub. L. 103–66, title XIII, § 13161(a)107 Stat. 449Prior sections 4004, 4006, 4007, 4011, and 4012 of this title were omitted in the general revision of this subchapter by , , .

Pub. L. 101–508, title XI, § 11221(a)104 Stat. 1388–440Pub. L. 103–66, title XIII, § 13162(a)107 Stat. 453Section 4004, added , , ; amended , , , related to certain rules applicable to former subpart A of part I of this subchapter.

Pub. L. 101–508, title XI, § 11221(a)104 Stat. 1388–441Section 4006, added , , , related to imposition of tax on 1st retail sale of jewelry.

Pub. L. 101–508, title XI, § 11221(a)104 Stat. 1388–442Section 4007, added , , , related to imposition of tax on 1st retail sale of furs.

Pub. L. 101–508, title XI, § 11221(a)104 Stat. 1388–442Section 4011, added , , , provided definitions and special rules for purposes of this subchapter.

Pub. L. 101–508, title XI, § 11221(a)104 Stat. 1388–444Section 4012, added , , , provided that taxes imposed by this subchapter did not apply to any sale or use after .

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 221(b) of Pub. L. 113–295section 1 of this titleRepeal effective , subject to a savings provision, see , set out as an Effective Date of 2014 Amendment note under .