Statutory text
26 U.S.C. § 7241
This section has no published text ([Repealed]).
Official notes (1)
Section, added Pub. L. 96–223, title I, § 101(e)(1) , Apr. 2, 1980 , 94 Stat. 252 , prescribed penalty for willful failure to furnish certain information regarding windfall profit tax on domestic crude oil. A prior section 7241, Pub. L. 88–563, § 6(b) , Sept. 2, 1964 , 78 Stat. 847 , which related to penalty for fraudulent equalization tax certificates, was repealed by Pub. L. 94–455, title XIX, § 1904(b)(10)(F)(i) , (iii), Oct. 4, 1976 , 90 Stat. 1818 , effective with respect to statements and certificates executed after June 30, 1974 . Statutory Notes and Related Subsidiaries Effective Date of Repeal Repeal applicable to crude oil removed from the premises on or after Aug. 23, 1988 , see section 1941(c) of Pub. L. 100–418 , set out as an Effective Date of 1988 Amendment note under section 164 of this title .