---
kind: "section"
citation: "26 U.S.C. § 4226"
title: "26"
title_heading: "Internal Revenue Code"
number: "4226"
heading: "Repealed. Pub. L. 94–455, title XIX, § 1904(a)(4), Oct. 4, 1976, 90 Stat. 1811"
status: "repealed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/4226"
units:
  - "Subtitle D — Miscellaneous Excise Taxes"
  - "Chapter 32 — Manufacturers Excise Taxes"
  - "Subchapter G — Exemptions, Registration, Etc."
---

# [§4226. Repealed. Pub. L. 94–455, title XIX, § 1904(a)(4), Oct. 4, 1976, 90 Stat. 1811 — repealed]



## Notes

Section, added June 29, 1956, ch. 462, title II, § 207(a), 70 Stat. 391; amended Sept. 21, 1959, Pub. L. 86–342, title II, § 201(c)(1)–(3), 73 Stat. 614; June 29, 1961, Pub. L. 87–61, title II, § 206(a), (b), 75 Stat. 127; Aug. 1, 1966, Pub. L. 89–523, § 2, 80 Stat. 331, related to floor stocks taxes for 1956 on tires of the type used on highway vehicles, on tread rubber, on gasoline, for 1959 on gasoline, for 1961 on certain tires and inner tubes and tread rubber, provisions relating to overpayment of floor stocks taxes, due date for taxes, taxes on certain tires and tubes, and definitions of “dealer” and “held by a dealer”.

A prior section 4226 of this title was renumbered section 4227.