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

26 U.S.C. § 4484

Cross references

(1)
For penalties and administrative provisions applicable to this subchapter, see subtitle F.
(2)
For exemption for uses by Indian tribal governments (or their subdivisions), see section 7871.

June 29, 1956, ch. 46270 Stat. 391Pub. L. 97–473, title II, § 202(b)(10)96 Stat. 2610(Added , title II, § 206(a), ; amended , , .)

Editorial Notes

Amendments

Pub. L. 97–4731983— designated existing provisions as par. (1) and added par. (2).

Statutory Notes and Related Subsidiaries

Effective Date of 1983 Amendment

Pub. L. 97–473section 204(5) of Pub. L. 97–473section 7871 of this titleFor effective date of amendment by , see , set out as an Effective Date note under .

Effective Date

section 4041 of this titleSection effective , see section 211 of act , set out as an Effective Date of 1956 Amendment note under .