Pub. L. 109-59, tit. XI, subtit. B, pt. 2, sec. 11117 (as amended)
CAP ON EXCISE TAX ON CERTAIN FISHING EQUIPMENT.
SEC. 11117. CAP ON EXCISE TAX ON CERTAIN FISHING EQUIPMENT.
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(c) [26 U.S.C. 4161 note] Effective Date.—The amendments made by this section shall apply to articles sold by the manufacturer, producer, or importer after September 30, 2005.
- Cross-references to the US Code
- 26 U.S.C. 4161 note