26 USC § 6424 - Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]
---
identifier: "/us/usc/t26/s6424"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6424 - Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6424"
section_name: "Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]"
chapter_number: 65
chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
subchapter_number: "B"
subchapter_name: "Rules of Special Application"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 6424. Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]
Section, added , , ; amended , , ; , (b)(13)(A), , , 1834; , §§ 222(a)(3), 233(b)(1), (2)(A), , , 3191; , , , had provided for payments by the Secretary of an amount equal to 6 cents for each gallon of lubricating oil used in a qualified business use or in a qualified bus to certain ultimate purchasers of the lubricating oil.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable with respect to articles sold after , see , set out as an Effective Date of 1983 Amendment note under .