A prior section 6206 was renumbered 6207 of this title.
2005—Pub. L. 109–59 substituted “certain sections” for “sections 6420, 6421, and 6427” in section catchline, in first sentence substituted “Any portion of a refund made under section 6416(a)(4) and any portion” for “Any portion” and “refunds under section 6416(a)(4) and payments under sections 6420” for “payments under sections 6420”, and in second sentence substituted “section 6416(a)(4), 6420” for “section 6420”.
2004—Pub. L. 108–357 substituted “or 4081” for “, 4081, or 4091”.
1993—Pub. L. 103–66 substituted “4041, 4081, or 4091” for “4041 or 4091”.
1987—Pub. L. 100–203 substituted “or 4041 or 4091” for “or 4041”.
1983—Pub. L. 97–424 struck out reference to section 6424 in section catchline, and in text struck out “4091 (with respect to payments under section 6424),” after “6421),”, and “6424,” wherever appearing.
1970—Pub. L. 91–258 inserted reference to section 6427 in section catchline, inserted reference to section 6427 in first and second sentences, and substituted “by section 4081 (with respect to payments under sections 6420 and 6421), 4091 (with respect to payments under section 6424), or 4041 (with respect to payments under section 6427)” for “by section 4081 (or, in the case of lubricating oil, by section 4091)”, in first sentence, respectively.
1965—Pub. L. 89–44 struck out “6420 and 6421” wherever appearing in section catchline and text and substituted therefor “6420, 6421, and 6424” and inserted “(or, in the case of lubricating oil, by section 4091)” after “4081” in text.
1956—Act
Amendment by Pub. L. 109–59 applicable to sales after
Amendment by Pub. L. 108–357 applicable to aviation-grade kerosene removed, entered, or sold after
Amendment by Pub. L. 103–66 effective
Amendment by Pub. L. 100–203 applicable to sales after
Amendment by Pub. L. 97–424 applicable with respect to articles sold after
Amendment by Pub. L. 91–258 effective
Amendment by Pub. L. 89–44 effective
Amendment by act