U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 48Subpart K - Subpart K—Sporting Goods
View all text of Subpart K [§ 48.4161(a) - § 48.4161(b)-5]
§ 48.4161(b)-5 - Effective date.

The taxes imposed by section 4161(b) are effective with respect to sales made on and after January 1, 1975.

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