# Pub. L. 94-530: changes to the Internal Revenue Code

1976-10-17, 90 Stat. 2487. Source: <https://www.govinfo.gov/link/plaw/94/public/530>.

## Legislative history

- Bill: [H.R. 10101](https://www.congress.gov/bill/94th-congress/house-bill/10101)

## § 34: Certain uses of gasoline and special fuels

- § 34(a): Pub. L. 94–530 substituted “6427(g)” for “6427(f)”.
- § 34(b): Pub. L. 94–530, which directed the amendment of subsec. (c) by substituting “6427(g)” for “6427(f)”, was executed to subsec. (b) to reflect the probable intent of Congress and the redesignation of subsec. (c) as (b) by Pub. L. 94–455.

## § 4041: Imposition of tax

- § 4041(h): Pub. L. 94–530 added subsec. (h). Former subsec. (h) redesignated “(i) Registration”.
- § 4041(i): Pub. L. 94–530 redesignated former subsec. (h) as “(i) Registration”.

## § 6427: Fuels not used for taxable purposes

- § 6427(a): Pub. L. 94–530, § 1(c)(2), substituted “subsection (g)” for “subsection (f)”.
- § 6427(b)(1): Pub. L. 94–530, § 1(c)(2), substituted “subsection (g)” for “subsection (f)”.
- § 6427(c): Pub. L. 94–530, § 1(c)(2), substituted “subsection (g)” for “subsection (f)”.
- § 6427(d): Pub. L. 94–530, § 1(b), added subsec. (d). Former subsec. (d) redesignated (e).
- § 6427(e)(1): Pub. L. 94–530, § 1(b), (c)(3), redesignated former subsec. (d)(1) as (e)(1) and substituted “(a), (b), (c), or (d)” for “(a), (b), or (c)”. Former subsec. (e) redesignated (f).
- § 6427(e)(2): Pub. L. 94–530, § 1(b), (c)(4), redesignated former subsec. (d)(2) as (e)(2) and substituted “(a), (b), and (d)” for “(a) and (b)”.
- § 6427(f): Pub. L. 94–530, § 1(b), redesignated former subsec. (e) as (f). Former subsec. (f) redesignated (g) and amended.
- § 6427(g): Pub. L. 94–530, § 1(b), (c)(5), redesignated former subsec. (f) as (g) and substituted “subsection (e)(2)” for “subsection (d)(2)” in par. (2).
- § 6427(h), § 6427(i): Pub. L. 94–530, § 1(b), redesignated former subsecs. (g) and (h) as (h) and (i), respectively.

## § 7210: Failure to obey summons

- § 7210: Pub. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)”.

## § 7603: Service of summons

- § 7603: Pub. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)”.

## § 7604: Enforcement of summons

- § 7604(b): Pub. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)”.

## § 7605: Time and place of examination

- § 7605(a): Pub. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)” wherever appearing.