70 S T A T. ]
PUBLIC LAW 4 6 6 - A P R. 2, 1956
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" (d) EXEMPT SALES; OTHER PAYMENTS OR REFUNDS AVAILABLE.—
No amount shall be paid under this section with respect to any gasoline which the Secretary or his delegate determines was exempt from the tax imposed by section 4081. The amount which (but for this sentence) would be payable under this section with respect to any gasoline shall be reduced by any other amount which the Secretary or his delegate determines is payable under this section, or is refundable under any provision of this title, to any person with respect to such gasoline.
68A Stat. 483. 26 USC 4 0 8 1.
" (e) APPLICABLE LAWS.—
"(1) IN GENERAL.—All provisions of law, including penalties, applicable in respect of the tax imposed b ^ section 4081 shall, insofar as applicable and not inconsistent with this section, apply in in respect of the payments provided for in this section to the same extent as if such payments constituted refunds of overpayments of the tax so imposed. " (2) EXAMINATION OF BOOKS AND WITNESSES.—For the purpose
of ascertaining the correctness of any claim made under this section, or the correctness of any payment made in respect of any such claim, the Secretary or his delegate shall have the authority granted by paragraphs (1), (2), and (3) of section 7602 (relating to examination of books and witnesses) as if the claimant were the person liable for tax. "(3) FRACTIONAL PARTS OF A DOLLAR.—Section 7504 (granting the Secretary discretion with respect to fractional parts of a dollar) shall not apply. " (f) REGULATIONS.—The Secretary or his delegate may by regulations prescribe the conditions, not inconsistent with the provisions of this section, under which payments may be made under this section. " (g) EFFECTIVE DATE.—This section shall apply only with respect to gasoline purchased after December 31, 1955.
68A Stat. 9 0 1. 26 USC 7602. 68A Stat. 896. 26 USC 7504.
" (h) CROSS REFERENCES.— "(1) For exemption from tax in case of diesel fuel and special motor fuels used on a farm for farming purposes, see section 4041 (d). "(2) For civil penalty for excessive claim under this section, see section 6675. "(3) For fraud penalties, etc.. see chapter 75 (section 7201 and following, relating to crimes, other offenses, and forfeitures)." SEC. 2. RELIEF FROM TAXES ON DIESEL FUEL AND SPECIAL MOTOR FUELS.
(a)(1) Section 4041 of the Internal Revenue Code of 1954 (relating to excise taxes on diesel fuel and special motor fuels) is amended by adding at the end thereof the following new subsection'
68A Stat. 4 7 8. 26 USC 4041.
" (d) EXEMPTION FOR FARM U S E. —
"(1) EXEMPTION.—Under regulations prescribed by the Secretary or his delegate— " (A) no tax shall be imposed under subsection (a)(1) or (b)(1) on the sale of any liquid sold for use on a farm for farming purposes, and " (B) no tax shall be imposed under subsection (a)(2) or (b)(2) on the use of any liquid used on a farm for farming purposes. " (2) U S E ON A FARM FOR FARMING PURPOSES.—For purposes of
paragraph (1) of this subsection, use on a farm for farming purposes shall be determined in accordance with paragraphs (1), (2), and (3) of section 6420(c)." (2) The amendment made by paragraph (1) shall take effect on the day after the date of the enactment of this Act.
Ante. p. 88* Effective date.
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