65 STAT.]
PUBLIC LAW 183—OCT. 20, 1951
523
Part III — R e t a i l e r s ' Excise T a x e s SEC. 431. RETAILERS' EXaSE TAX ON TOILET PREPARATIONS. (a) BABY O I L S, ETC.—Section 2402(a) is hereby amended by i u.^s/a§ 2402. adding a t the end thereof the following new sentence: "The tax imposed by this subsection shall not apply to lotion, oil, powder, or other article intended to be used or applied only in the care of babies." (b) SALES TO BARBER SHOPS, ETC.—Section 2402(b) is hereby amended to read as follows: " (b) BEAUTY PARLORS, E T C. — For the purposes of subsection (a), the sale of any article described in such subsection to any person operating a barber shop, beauty parlor, or similar establishment for use in the operation thereof, or for resale, and the sale of miniature samples of any such article for demonstration use only to a house-tohouse salesman by the manufacturer or distributor, shall not be considered as a sale at retail. The resale of such article at retail by such person, or the resale of such sample at retail by such house-to-house salesman, shall be subject to the provisions of subsection (a). " SEC. 432. EFFECTIVE DATE OF PART IIL The amendments made by this part shall apply only to articles sold on or after the first day of the first month which begins more than ten days after the date of the enactment of this Act. Part IV—Diesel F u e l SEC. 441. DIESEL FUEL USED IN HIGHWAY VEHICLES. (a) IMPOSITION OF TAX.—The Internal Revenue Code is hereby amended by adding after chapter 19 the following new chapter:
^ ^t»| '^^•. ^^^ ^^ seg.
"CHAPTER 20—DIESEL FUEL "SEC. 2450. TAX ON DIESEL FUEL. "There is hereby imposed a tax of 2 cents a gallon upon any liquid (other than any product taxable under section 3412)— "(1) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle, for use as a fuel in such vehicle, or "(2) used by any person as a fuel in a diesel-powered highway vehicle unless there was a taxable sale of such liquid under clause (1). On and after April 1, 1954, the tax imposed by this section shall be 1% cents a gallon in lieu of 2 cents a gallon. "SEC. 2451. RETURNS AND PAYMENT. " (a) REQUIREMENT.—Every person liable for tax under this chapter shall make returns and pay the taxes due to the collector for the district in which is located his principal place of business, or if he has no principal place of business in the United States, then to the collector at Baltimore, Maryland. Such returns shall contain such information and be made at such times and in such manner as the Secretary may by regulations prescribe. " (b) INTEREST.—The tax shall, without assessment or notice, be due and payable to the collector at the time prescribed for filing the return. If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 6 per centum per annum from the time when the tax became due until paid.
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