Section text and notes
act Aug. 16, 1954, ch. 736 68A Stat. 489 Section 4171, , , imposed a 10 percent tax on cameras, camera lenses, and unexposed photographic film on rolls and a 5 percent tax on electric motion or still picture projectors of the household type.
act Aug. 16, 1954, ch. 736 68A Stat. 490 Section 4172, , , defined certain vendees of unexposed films as manufacturers for purposes of payment of the tax imposed by section 4171.
act Aug. 16, 1954, ch. 736 68A Stat. 490 Section 4173, , , granted exemptions for specified types of cameras, lenses of specified focal lengths, and certain types of film.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 701(a) of Pub. L. 84–44section 4161 of this titleRepeal applicable with respect to articles sold on or after , see , set out as an Effective Date of 1965 Amendment note under .