26 U.S.C. 7652: Shipments to the United States

2020

• Pub. L. 116–260, §106(a)(2)(B), struck out par. (5). Text read as follows: "For purposes of this subsection, the amount of taxes collected under section 5001(a)(1) shall be determined without regard to section 5001(c)." (Consolidated Appropriations Act, 2021) Law text · (e)
• Pub. L. 116–260, §106(a)(2)(A), added subsec. (i). (Consolidated Appropriations Act, 2021) Law text · (i)

2018

• Pub. L. 115–123, §41102(b)(1), added par. (5). (Bipartisan Budget Act of 2018) Law text · (e)
• Pub. L. 115–123, §41102(a)(1), substituted "January 1, 2022" for "January 1, 2017". (Bipartisan Budget Act of 2018) Law text · (f)

2017

• Pub. L. 115–97 substituted "subsection (a)(1) of section 5001, determined as if subsection (c)(1) of such section did not apply" for "section 5001(a)(1)". Law text · (f)

2015

• Pub. L. 114–113 substituted "January 1, 2017" for "January 1, 2015". (Consolidated Appropriations Act, 2016) Law text · (f)

2014

• Pub. L. 113–295 substituted "January 1, 2015" for "January 1, 2014". Law text · (f)

2013

• Pub. L. 112–240 substituted "January 1, 2014" for "January 1, 2012". (American Taxpayer Relief Act of 2012) Law text · (f)

2010

• Pub. L. 111–312 substituted "January 1, 2012" for "January 1, 2010". (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (f)

2008

• Pub. L. 110–343 substituted "January 1, 2010" for "January 1, 2008". (Emergency Economic Stabilization Act of 2008) Law text · (f)

2006

• Pub. L. 109–432 substituted "2008" for "2006". (Tax Relief and Health Care Act of 2006) Law text · (f)

2005

• Pub. L. 109–59, §11125(b)(22)(A), substituted "subpart B" for "subpart F" in introductory provisions. (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users) Law text · (g)
• Pub. L. 109–59, §11125(b)(22)(B), substituted "section 5111" for "section 5131(a)". (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users) Law text · (g)

2004

• Pub. L. 108–311 substituted "January 1, 2006" for "January 1, 2004". (Working Families Tax Relief Act of 2004) Law text · (f)

2002

• Pub. L. 107–147 substituted "January 1, 2004" for "January 1, 2002". (Job Creation and Worker Assistance Act of 2002) Law text · (f)

2000

• Pub. L. 106–200, §602(b), amended generally par. (3) heading and text of par. (3) introductory provisions and subpar. (A). Prior to amendment, text of par. (3) introductory provisions and subpar. (A) read as follows: "Beginning with the calendar quarter ending September 30, 1975, an… (Trade and Development Act of 2000) Law text · (b)
• Pub. L. 106–200, §602(c), added subsec. (h). (Trade and Development Act of 2000) Law text · (h)

1999

• Pub. L. 106–170 amended par. (1) generally. Prior to amendment, par. (1) read as follows: "$10.50 ($11.30 in the case of distilled spirits brought into the United States during the 5-year period beginning on October 1, 1993), or." (Ticket to Work and Work Incentives Improvement Act of 1999) Law text · (f)

1994

• Pub. L. 103–465 substituted "flavoring extracts, or perfume" for "or flavoring extracts" in introductory provisions. · (g)

1993

• Pub. L. 103–66 amended par. (1) generally, substituting present provisions for "$10.50, or". · (f)

1988

• Pub. L. 100–418 substituted "subheading 2208.40.00 of the Harmonized Tariff Schedule of the United States" for "item 169.13 or 169.14 of the Tariff Schedules of the United States". · (e)

1986

• Pub. L. 99–514 added subsec. (g). · (g)

1984

• Pub. L. 98–369, §2681(a), added subsecs. (c) and (d) and redesignated former subsec. (c) as (e). · (c), (d), (e)
• Pub. L. 98–369, §2682(a), added subsec. (f). · (f)

1983

• Pub. L. 98–213, §5(c), amended language of Pub. L. 94–455, §1906(a)(55). See 1976 Amendment note below. · (b)
• Pub. L. 98–67 added subsec. (c). · (c)

1976

• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (a)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary" in provisions following subpar. (B). · (b)
• Pub. L. 94–455, §1906(a)(55)(B), as amended by Pub. L. 98–213, §5(c)(1), substituted "emergency relief purposes and essential public projects" for "emergency relief purposes and essential public projects, with the prior approval of the President or his designated representative" in provisions follo… · (b)
• Pub. L. 94–455, §1906(a)(55)(C), struck out "including payments under subparagraph (B)" after "public projects only" in provisions following subpar. (B). · (b)
• Pub. L. 94–455, §1906(a)(55)(D), as added by Pub. L. 98–213, §5(c)(2), struck out proviso after "determine" requiring approval of the President or his designated representative before such moneys may be obligated or expended. · (b)
• Pub. L. 94–455, §1906(a)(55)(A), redesignated subpar. (C) as (B). Former subpar. (B) relating to disposition of internal revenue collections in Virgin Islands for fiscal years ending June 30, 1955 and 1956 was struck out. · (b), (C)
• Pub. L. 94–202 substituted "calendar quarter ending September 30, 1975, and quarterly" for "fiscal year ending June 30, 1954, and annually" and "quarter" for "fiscal year" in provisions preceding subpar. (A), substituted "paid over, as soon as practicable after the close of the quarter," for "paid … · (b), (C)

1965

• Pub. L. 89–44 inserted "(less the estimated amount necessary for payment of refunds and drawbacks)" after "transported to the United States". · (a)

1958

• Pub. L. 85–859, §204(17), substituted "section 5314" for "section 5318". · (a)
• Pub. L. 85–859, §204(18), substituted "section 5314" for "section 5318". · (b)