26 USC § 4191 - Repealed. Pub. L. 116–94, div. N, title I, § 501(a), Dec. 20, 2019, 133 Stat. 3118]
---
identifier: "/us/usc/t26/s4191"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4191 - Repealed. Pub. L. 116–94, div. N, title I, § 501(a), Dec. 20, 2019, 133 Stat. 3118]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4191"
section_name: "Repealed. Pub. L. 116–94, div. N, title I, § 501(a), Dec. 20, 2019, 133 Stat. 3118]"
chapter_number: 32
chapter_name: "MANUFACTURERS EXCISE TAXES"
subchapter_number: "E"
subchapter_name: "Repealed]"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 4191. Repealed. Pub. L. 116–94, div. N, title I, § 501(a), Dec. 20, 2019, 133 Stat. 3118]
Section, added , , ; amended , , ; , , , imposed on the sale of any taxable medical device by the manufacturer, producer, or importer a tax equal to 2.3 percent of the price for which so sold.
For prior sections 4191, 4192, 4201, and 4211, see Prior Provisions note set out preceding this section.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable to sales after , see , set out as an Effective Date of 2019 Amendment note under .