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PUBLIC LAW 4 6 6 - A P R. 2, 1956
[70 S T A T.
68A Stat. 798. 26 USC 6416.
(b)(1) Section 6416(b)(2)(C) of such Code ( r e l a t i n g to c r e d i t or r e f u n d of o v e r payment of tax o n special fuels) is amended to read as f o l l o w s: 68A Stat. 478. " (C) I n the case of a l i q u i d tax a b l e under section 4041, sold 26 USC 4041. for use as fuel i n a diesel-powered h i g h w a y vehicle o r a s fuel for the p r o p u l s i o n of a m o to r vehicle, m o to r b o a t, o r a i r p l a n e, if (i) the vendee used such liquid otherwise than a s fuel i n such a vehicle, m o to r b o a t, o r a i r p l a n e o r resold such liquid, or ( i i) such liquid w a s ( w i t h i n the m e a n i n g of paragraph s Ante, p. 88. (1), (2), and (3) of section 6420(c)) used o n a f a r m for farming purposes;". Effective date. (2) The amendment m a d e by paragraph (1) shall a p p l y w i t h respect to liquid sold after December 31, 1955. SEC. 3. CIVIL PENALTY FOR EXCESSIVE CLAIMS FOR GASOLINE USED ON FARMS. 68A Stat. 828. Subchapter B of chapter 68 of the I n t e r n a l Revenue Code of 1954 26 USC 6 6 7 16674. ( r e l a t i n g to assessable p e n a l t i e s) is amended by a d d i n g a t the e n d thereof the following new section: "SEC. 6675. EXCESSIVE CLAIMS FOR GASOLINE USED ON FARMS. " (a) Civiii P E N A L T Y. — I n a d d i t i o n to any c r i m i n a l p e n a l t y provided Ante, p. 88. by law, if a claim is m a d e under section 6420 ( r e l a t i n g to gasoline used on f a r m s) for a n excessive a m o u n t, unless i t is s h o w n that the claim for such excessive a m o u n t is d u e to reasonable cause, the p e r s o n making such claim shall be liable to a p e n a l t y i n a n a m o u n t equal to whichever of the following is the g r e a t e r: " (1) T w o times the excessive a m o u n t; o r " (2) $10. "(b)
EXCESSIVE A M O U N T D E F I N E D. — For purposes of t h i s section,
the term 'excessive a m o u n t ' means i n the case of any p e r s o n the amount by which— " (1) the a m o u n t claimed under section 6420 for any period, exceeds " (2) the a m o u n t allowable under such section for such period. "(c)
A S S E S S M E N T AND COIILECTION OF P E N A L T Y. —
"For assessment and collection of penalty provided by subsection (a), see section 6206." SEC. 4. TECHNICAL AMENDMENTS. (a)(1) Subpart A of part III of subchapter A of chapter 32 of 68A Stat. 483. 26 USC 40 81- the I n t e r n a l Revenue Code of 1954 ( r e l a t i n g to excise tax on gasoline) 4083. is amended by a d d i n g a t the e n d thereof the following n e w s e c t i o n: "SEC. 4084. RELIEF OF FARMERS FROM TAX IN CASE OF GASOLINE USED ON THE FARM. "For provisions to relieve farmers from excise tax in the case of gasoline used on the farm for farming purposes, see section Ante, p. 87. 6420." (2) The t a b l e of sections for such subpart A is amended by a d d i n g a t the e n d thereof the following: "Sec. 4084. Relief of farmers from tax in case of gasoline used on the farm." 68A Stat. 769. (b)(1) Subchapter A of chapter 63 of such Code ( r e l a t i n g to 26 USC 620 16206. assessment) is amended by r e n u m b e r i n g section 6206 as 6207 and by inserting after section 6205 the following n e w section: "SEC. 6206. SPECIAL RULES APPLICABLE TO EXCESSIVE CLAIMS UNDER SECTION 6420. Ante, p. 87. " Any p o r t i o n of a payment m a d e under section 6420 which constitutes a n excessive a m o u n t ( a s defined i n section 6675(b)), and
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