§ 80305. Availability of certain appropriations

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Appropriations for enforcing customs, narcotics, counterfeiting, or internal revenue laws are available to carry out this chapter.

(Pub. L. 103–272, § 1(e), July 5, 1994, 108 Stat. 1355.)

The words “which has been or shall hereafter be made” and “for the defraying of expenses of” are omitted as surplus. The National Firearms Act referred to in the source provision has been repealed and replaced by chapter 53 of the Internal Revenue Code of 1986 (26 U.S.C. 5801 et seq.). A specific reference to chapter 53 is unnecessary because of the reference to the internal revenue laws.

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U.S. Code

Imposition of tax
§ 5801

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Pub. L. 103–272, § 1(e)
108 Stat. 1355

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§ 80305

Availability of certain appropriations

U.S.C.§ 5801

Pub. L.Pub. L. 103–272, § 1(e)

Stat.108 Stat. 1355

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