Coal
Subchapter B— Coal
Editorial Notes
Prior Provisions
A prior subchapter B consisted of sections 4111 to 4113, 4121, and 4131 of this title.
Section 4111, acts Aug. 16, 1954, ch. 736, 68A Stat. 485; , Pub. L. 85–859, title I, § 111(a), 72 Stat. 1277, imposed a manufacturers excise tax of 5 percent on household type refrigerators, quick freeze or frozen storage units, or combinations, and a tax of 10 percent on self-contained air-conditioning units, prior to repeal by Pub. L. 89–44, title II, § 203, , 79 Stat. 139, applicable with respect to articles sold on or after .
Section 4112, acts Aug. 16, 1954, ch. 736, 68A Stat. 485; Aug. 11, 1955, ch. 805, § 1(e), 69 Stat. 689, defined refrigerator components, prior to repeal by Pub. L. 85–859, title I, § 111(b)(1), , 72 Stat. 1277, effective the first day of the first calendar quarter beginning more than 60 days after .
Section 4113, act Aug. 16, 1954, ch. 736, 68A Stat. 485, related to exemptions for manufacturers of refrigerator components, prior to repeal by act Aug. 11, 1955, ch. 805, § 1(d), 69 Stat. 689, effective on the first day of the first month beginning more than 10 days after .
Section 4121, acts Aug. 16, 1954, ch. 736, 68A Stat. 486; , Pub. L. 85–859, title I, § 112, 72 Stat. 1277, imposed a 5 percent tax on electric, gas, and oil household appliances and their accessories, prior to repeal by Pub. L. 89–44, title II, § 203, , 79 Stat. 139, applicable with respect to articles sold on or after .
Section 4131, act Aug. 16, 1954, ch. 736, 68A Stat. 486, imposed a 10 percent tax on electric light bulbs and tubes, prior to repeal by Pub. L. 89–44, title II, § 203, , 79 Stat. 139, applicable with respect to articles sold on or after .