65 STAT.]
PUBLIC LAW 183—OCT. 20, 1951
539
SEC. 494. TAX ON TRANSPORTATION OF PERSONS. (a) EXEMPTION OF CERTAIN FOREIGN TRAVEL,—Section 3469(a) of the Internal Revenue Code (relating to tax on transportation of 26u*'s"c^\'3469(a) persons) is hereby amended by striking out the third sentence and inserting in lieu of such sentence the following: " I n the case of transportation by water on a vessel which makes one or more intermediate stops at ports within the United States, Canada, or Mexico on a voyage which begins or ends in the United States and ends or begins outside the northern portion of the Western Hemisphere, no part of such transportation shall be considered for the purposes of the preceding sentence to be from any port within the United States, Canada, or Mexico to any other such port if the vessel in stopping at any such intermediate port is not authorized both to discharge and to take on passengers. A port or station within Newfoundland shall not, for the purposes of the preceding two sentences, be considered as a port or station within Canada." (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to amounts paid 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 for transportation on or after such first day. SEC. 495. TRANSPORTATION OF MATERIAL EXCAVATED IN THE COURSE OF CONSTRUCTION WORK. (a) AMENDMENT OF SECTION 3475.—Section 3475 (relating to tax 26 u^s ^a § 3475. on transportation of property) is hereby amended by adding at the end thereof the following: "The tax imposed by this section shall not apply to the transportation of earth, rock, or other material excavated within the boundaries of, and in the course of, a construction project and transported to any place within, or adjacent to, the boundaries of such project." The determination as to the applicability of the tax imposed by section 3475 in the case of the transportation of any excavated material, other than transportation to which the amendment made by this subsection applies, shall be made as if this subsection had not been enacted and without inferences drawn from the fact that the amendment made by this subsection is not expressly applicable to the transportation of such other excavated material. (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to amounts paid on or after the first day of the first month which begins more than ten days after the date of enactment of this Act for transportation on or after such first day. SEC. 496. ARTICLES FROM FOREIGN TRADE ZONES. (a) IMPORTED ARTICLES.—Upon all articles specified in section 2000 (c)(2), 2800 (a), 3030 (a), or 3150 (a) of the Internal Revenue Code ^^fj^'^ PP- ^21,524on which the internal revenue taxes imposed by law have been determined, pursuant to section 3 of the Act of June 18, 1934, as amended (U.S.C. title 19, sec. 81c), prior to the effective date of the rates of ^s Stat. m. tax imposed on such articles by this Act, and which on or after such effective date are brought from foreign trade zones into customs territory of the United States, there shall be levied, assessed, collected, and paid on such articles, in addition to the tax so determined, an additional tax at rates equal to the increases in rates of tax made applicable to such articles by this Act. The tax imposed by this subsection vshall be collected, paid, and accounted for at the same time and in the same manner as tax on such article is collected, paid, and accounted for when brought from the foreign trade zone into the customs territory, (b) PREVIOUSLY TAXPAID ARTICLES.—Upon all taxpaid
articles
specified in section 2000(c)(2), 2800 (a), 3030 (a), or 3150 (a) of the Internal Revenue Code which have been taken into foreign trade
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