# Pub. L. 91-605: changes to the Internal Revenue Code

1970-12-31, 84 Stat. 1743. Source: <https://www.govinfo.gov/link/plaw/91/public/605>.

## Legislative history

- Bill: [H.R. 19504](https://www.congress.gov/bill/91st-congress/house-bill/19504)

## § 4041: Imposition of tax

- § 4041(c)(3): Pub. L. 91–605, § 303(a)(1), substituted “1977” for “1972” in two places.
- § 4041(e): Pub. L. 91–605, § 303(a)(2), substituted “1977” for “1972”.

## § 4071: Imposition of tax

- § 4071(d): Pub. L. 91–605 substituted “1977” for “1972”.

## § 4081: Imposition of tax

- § 4081(b): Pub. L. 91–605 substituted “1977” for “1972”.

## § 4481: Imposition of tax

- § 4481(a): Pub. L. 91–605, § 303(a)(7), substituted “1977” for “1972” in two places.
- § 4481(e): Pub. L. 91–605, § 303(a)(8), substituted “1977” for “1972”.

## § 4482: Definitions

- § 4482(c)(4): Pub. L. 91–605 substituted “1977” for “1972” wherever appearing.

## § 6412: Floor stocks refunds

- § 6412(a)(2): Pub. L. 91–605 substituted in two places “1977” for “1972” and “March 31, 1978” for “February 10, 1973”, and substituted “January 1, 1978” for “January 1, 1973”.

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

- § 6421(h): Pub. L. 91–605 substituted “1977” for “1972”.