# Pub. L. 94-280: changes to the Internal Revenue Code

1976-05-05, 90 Stat. 456. Source: <https://www.govinfo.gov/link/plaw/94/public/280>.

## Legislative history

- Bill: [H.R. 8235](https://www.congress.gov/bill/94th-congress/house-bill/8235)

## § 4041: Imposition of tax

- § 4041(c)(3): Pub. L. 94–280, § 303(a)(1), substituted “1979” for “1977” in two places.
- § 4041(e): Pub. L. 94–280, § 303(a)(2), substituted “1979” for “1977”.

## § 4071: Imposition of tax

- § 4071(d): Pub. L. 94–280 substituted “1979” for “1977”.

## § 4081: Imposition of tax

- § 4081(b): Pub. L. 94–280 substituted “1979” for “1977”.

## § 4481: Imposition of tax

- § 4481(a): Pub. L. 94–280, § 303(a)(7), substituted “1979” for “1977” in two places.
- § 4481(e): Pub. L. 94–280, § 303(a)(8), substituted “1979” for “1977”.

## § 4482: Definitions

- § 4482(c)(4): Pub. L. 94–280 substituted “1979” for “1977” wherever appearing.

## § 6412: Floor stocks refunds

- § 6412(a)(2): Pub. L. 94–280 substituted “1979” for “1977” in two places and “1980” for “1978” in three places, respectively.

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

- § 6421(h): Pub. L. 94–280 substituted “1979” for “1977”.