PUBLIC LAW 105-34—AUG. 5, 1997 111 STAT. 795 TITLE XIV—SIMPLIFICATION PROVISIONS RELATING TO EXCISE TAXES, TAX-EXEMPT BONDS, AND OTHER MATTERS Subtitle A—Excise Tax Simplification PART I—EXCISE TAXES ON HEAVY TRUCKS AND LUXURY CARS Sec. 1401. Increase in de minimis limit for after-market alterations for heavy trucks and luxury cars. Sec. 1402. Credit for tire tax in lieu of exclusion of value of tires in computing price. PART II—PROVISIONS RELATED TO DISTILLED SPIRITS, WINES, AND BEER Sec. 1411. Credit or refund for imported bottled distilled spirits returned to distilled spirits plant. Sec. 1412. Authority to cancel or credit export bonds without submission of records. Sec. 1413. Repeal of required maintenance of records on premises of distilled spirits plant. Sec. 1414. Fermented material from any brewery may be received at a distilled spirits plant. Sec. 1415. Repeal of requirement for wholesale dealers in liquors to post sign. Sec. 1416. Refund of tax to wine returned to bond not limited to unmerchantable wine. Sec. 1417. Use of additional ameliorating material in certain wines. Sec. 1418. Domestically produced beer may be withdrawn free of tax for use of foreign embassies, legations, etc. Sec. 1419. Beer may be withdrawn free of tax for destruction. Sec. 1420. Authority to allow drawback on exported beer without submission of records. Sec. 1421. Transfer to brewery of beer imported in bulk without payment of tax. Sec. 1422. Transfer to bonded wine cellars of wine imported in bulk without pay- ment of tax. PART III—OTHER EXCISE TAX PROVISIONS Sec. 1431. Authority to ^ant exemptions from registration requirements. Sec. 1432. Repeal of expired provisions. Sec. 1433. Simplification of imposition of excise tax on arrows. Sec. 1434. Modifications to retail tax on heavy trucks. Sec. 1435. Skydiving flights exempt from tax on transportation of persons by air. Sec. 1436. Allowance or credit of refund for tax-paid aviation fuel purchased by registered producer of aviation fuel. Subtitle B—Tax-Exempt Bond Provisions Sec. 1441. Repeal of $100,000 limitation on unspent proceeds under 1-year exception from rebate. Sec. 1442. Exception from rebate for earnings on bona fide debt service fund under construction bond rules. Sec. 1443. Repeal of debt service-based limitation on investment in certain nonpurpose investments. Sec. 1444. Repeal of expired provisions. Sec. 1445. Effective date. Subtitle C—Tax Court Procedures Sec. 1451. Overpayment determinations of Tax Court. Sec. 1452. Redetermination of interest pursuant to motion. Sec. 1453. Application of net worth requirement for awards of litigation costs. Sec. 1454. Proceedings for determination of employment status. Subtitle D—Other Provisions Sec. 1461. Extension of due date of first quarter estimated tax payment by private foundations. Sec. 1462. Clarification of authority to withhold Puerto Rico income taxes from salaries of Federal employees. Sec. 1463. Certain notices disregarded under provision increasing interest rate on large corporate underpayments. TITLE XV—PENSIONS AND EMPLOYEE BENEFITS Subtitle A—Simplification Sec. 1501. Matching contributions of self-employed individuals not treated as elective employer contributions.
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