Section
4495, added
Pub. L. 96–283, title IV, § 402(a), June 28, 1980,
94 Stat. 582, provided for imposition of tax on removal of hard mineral resource from deep seabed.
Section
4496, added
Pub. L. 96–283, title IV, § 402(a), June 28, 1980,
94 Stat. 583, defined terms for purposes of this subchapter.
Section
4497, added
Pub. L. 96–283, title IV, § 402(a), June 28, 1980,
94 Stat. 583; amended
Pub. L. 99–514, title XV, § 1511(c)(7), Oct. 22, 1986,
100 Stat. 2745, related to imputed values for commercially recoverable metals and minerals and provided for suspension of tax on minerals held for later processing.
Section
4498, added
Pub. L. 96–283, title IV, § 402(a), June 28, 1980,
94 Stat. 584, provided for termination of tax imposed by section
4495.