Sec. 11131. CUSTOM GUNSMITHS

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## SEC. 11131 CUSTOM GUNSMITHS * * * * * * * ###

(b)Effective Date **[**[26 U.S.C. 4182 note](/us/usc/t26/s4182)**]** ####

(1)In general The amendments made by this section shall apply to articles sold by the manufacturer, producer, or importer after September 30, 2005. ####

(2)No inference Nothing in the amendments made by this section shall be construed to create any inference with respect to the proper tax treatment of any sales before the effective date of such amendments. ## Subtitle C Miscellaneous Provisions

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U.S. Code

Exemptions
§ 4182

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Sec. 11131

CUSTOM GUNSMITHS

U.S.C.§ 4182

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