70 S T A T. ]
91
PUBLIC LAW 466-APR. 2, 1956
any civil penalty provided by section 6675, may be assessed and collected as if it were a tax imposed by section 4081 and as if the person who made the claim were liable for such tax. The period for assessing any such portion, and for assessing any such penalty, shall be 3 years from the last day prescribed for the filing of the claim under section 6420." (2) The table of sections for such subchapter A is amended by striking out "Sec. 6206. Cross references." and inserting in lieu thereof "Sec. 6206. Special rules applicable to excessive claims under section 6420. "Sec. 6207. Cross references." (c) The table of sections for subchapter B of chapter 65 of such Code is amended by striking out "Sec. 6420. Cross references." and inserting in lieu thereof the following: "Sec. 6420. Gasoline used on farms. "Sec. 6421. Cross references." (d) Section 6504 of such Code (cross references for limitations on assessments) is amended by adding at the end thereof the following: "(13) Assessments to recover excessive amounts paid under section 6420 (relating to gasoline used on farms) and assessments of civil penalties under section 6675 for excessive claims under section 6420, see section 6206." (e) Section 6511(f) of such Code (cross references for limitations on credit or refund) is amended by adding at the end thereof the following: "(5) For limitations in case of payments under section 6420 (relating to gasoline used on farms), see section 6420(b)." (f) Section 6612(c) of such Code (cross references for restrictions on interest) is amended by striking out "and** before "6419" and by inserting before the period at the end thereof the following: ", and 6420 (relating to payments in the case of gasoline used on the farm for farming purposes)". (g) The table of sections for subchapter B of chapter 68 of such Code is amended by adding at the end thereof the following: "Sec. 6675. Excessive claims for gasoline used on farms." (h) Section 7210 of such Code (relating to failure to obey summons) is amended by striking out "sections 7602," and inserting in lieu thereof "sections6420 (e)(2),7602,". (i) Sections 7603 (relating to service of summons) and 7604 (relating to enforcement of summons) and the first sentence of section 7605 (relating to time and place of examination) of such Code are each amended by striking out "section 7602" wherever it appears and inserting in lieu thereof "section 6420(e)(2) or 7602". The second sentence of section 7605 of such Code is amended by striking out "section 7602" and inserting in lieu thereof "section 7602, or under the corresponding authority of section 6420(e)(2),". Approved April 2, 1956.
68A Stat. 483. 26 USC 4081.
68A Stat. 794.
68A Stat. 807. 26 USC 6 5 0 4.
68A Stat. 808. 26 USC 6511.
68A Stat. 820. 26 USC 6612.
68A Stat. 828.
68A Stat. 854. 26 USC 7210.
68A Stat. 902. 26 USC 76037605.
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