Page:United States Statutes at Large Volume 68A.djvu/520

 480

INTERNAL REVENUE CODE OF 1954

SEC. 4055. STATE AND LOCAL GOVERNMENT EXEMPTION. Under regulations prescribed by the Secretary or his delegate, no tax shall be imposed under this chapter with respect to the sale of any article for the exclusive use of any State, Territory of the United States, or any political subdivision of any of the foregoing, or the District of Columbia, or, in the case of the tax imposed by section 4041, with respect to the use by any of the foregoing of any liquid as a fuel. SEC. 4056. EXEMPTION FOR EXPORTS. Under regulations prescribed by the Secretary or his delegate, no tax shall be imposed under this chapter upon the sale of any article for export, or for shipment to a possession of the United States, and in due course so exported or shipped. SEC. 4057. CROSS REFERENCE. (1) For exemption on sales to the United States in certain cases see section 4293. (2) For administrative provisions of general application to the taxes imposed under this chapter, see subtitle F.

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