---
kind: "section"
citation: "26 U.S.C. § 4521"
title: "26"
title_heading: "Internal Revenue Code"
number: "4521"
heading: "Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77"
status: "repealed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/4521"
units:
  - "Subtitle D — Miscellaneous Excise Taxes"
  - "Chapter 38 — Repealed"
---

# [§4521. Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77 — repealed]



## Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 539, imposed a tax on petroleum products imported into the United States.

### Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

Repeal effective with respect to articles entered, or withdrawn from warehouse, for consumption on or after Aug. 31, 1963, see section 501(a) of Pub. L. 87–456, title V, May 24, 1962, 76 Stat. 78.