Pub. L. 87-508 Jun. 28, 1962

76 Stat. 114 · Changed 14 sections of the Code

Bill H.R. 11879

§ 11 Tax imposed

  • (b) Pub. L. 87–508 substituted “July 1, 1963” for “July 1, 1962” and “June 30, 1963” for “June 30, 1962” wherever appearing.

§ 4251 Imposition of tax

  • (b)(2) Pub. L. 87–508 substituted “July 1, 1963” for “July 1, 1962” in two places.

§ 4252 Definitions

  • § 4252 Pub. L. 87–508 limited wire mileage service to service not used in the conduct of a trade or business.

§ 4253 Exemptions

  • (j) Pub. L. 87–508 added subsec. (j).

§ 4261 Imposition of tax

  • (a) (b) Pub. L. 87–508, § 5(b), struck out imposition of tax on transportation of persons by rail, motor vehicle, or water and…
  • (a) (b) Pub. L. 87–508, § 5(a), substituted provisions imposing a tax equal to 10 percent of the amount paid for transportation…
  • (c) Pub. L. 87–508, § 5(b), substituted “tax equivalent to 5 percent of the amount so paid in connection with…
  • (c) Pub. L. 87–508, § 5(a), substituted provision imposing a tax equivalent to 10 percent of the amount paid in connection…

§ 4262 Definition of taxable transportation

  • (a) Pub. L. 87–508 substituted in introductory phrase “subchapter” for “part” and inserted in par. (2) “, but only if such…
  • (b) Pub. L. 87–508 substituted in introductory phrase “subchapter” for “part”.
  • (c)(3) Pub. L. 87–508 added par. (3).

§ 4263 Special rules

  • (c) Pub. L. 87–508 provided for payment of tax, in the case of transportation other than transportation described in…
  • (d) Pub. L. 87–508 inserted “by air” after “transportation of any person”.
  • (e) Pub. L. 87–508 substituted “subchapter” for “part”.
  • (f) Pub. L. 87–508 substituted “subchapter” for “part”, struck out par. (1) designation for provision respecting…

§ 5001 Imposition, rate, and attachment of tax

  • (a)(1) Pub. L. 87–508, § 3(a)(3), substituted “July 1, 1963” for “July 1, 1962”.
  • (a)(3) Pub. L. 87–508, § 3(a)(4), substituted “July 1, 1963” for “July 1, 1962”.

§ 5041 Imposition and rate of tax

  • (b) Pub. L. 87–508 substituted “July 1, 1963” for “July 1, 1962” in five places.

§ 5051 Imposition and rate of tax

  • (a) Pub. L. 87–508 substituted “July 1, 1963” for “July 1, 1962”.

§ 5701 Rate of tax

  • (c) Pub. L. 87–508 substituted “July 1, 1963” for “July 1, 1962” in two places.

§ 6412 Floor stocks refunds

  • (a)(1) Pub. L. 87–508 substituted “July 1, 1963” for “July 1, 1962” in two places, “October 1, 1963” for “October 1, 1962”…

§ 6416 Certain taxes on sales and services

  • (b)(2) Pub. L. 87–508 substituted “commuter fare revenue” for “tax-exempt passenger fare revenue” and struck out “(not…

§ 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes

  • (b)(1)(B) (b)(2) Pub. L. 87–508, § 5(c)(2)(A), substituted “commuter fare revenue” for “tax-exempt passenger fare revenue” in two places…
  • (d)(2) Pub. L. 87–508, § 5(c)(2)(B), substituted definition of “commuter fare revenue” for definition of “tax-exempt passenger…