79 STAT. ] "(3)
PUBLIC LAW 8 9 - 4 4 - J U N E 21, 1965
139
ALLOWANCE OF CREDIT AGAINST INCOME T A X. —
"For allowance of credit against the tax imposed by subtitle A for lubricating oil used, see section 39." "(h)
CROSS R E F E R E N C E S. —
"(1) For civil penalty for excessive claims under this section, see section 6675. "(2) For fraud penalties etc., see chapter 75 (section 7201 and following, relating to crimes, other offenses, and forfeitures)." (c) T E C H N I C A L A N D CONFORMING AMENDMENTS. —
(1)(A) Subpart B of part III of subchapter A of chapter 32 is amended by adding at the end thereof the following new section: "SEC. 4094. CROSS REFERENCE.
^^A Stat. 483.
"For provisions to relieve purchasers of lubricating oil from excise tax in the case of lubricating oil used otherwise than in a highway motor vehicle, see sections 39 and 5424."
Ante, p. 1.37.
(B) The table of sections for such subpart B is amended by adding at the end thereof the following: "Sec. 4094. Cross reference."
(2)(A) Section 6206 is amended— ^o ^'^ ^o- ^^e. (i) by striking out "6420 AND 6421" in the heading and inserting in lieu thereof "6420, 6421, AND 6424", (ii) by striking out "6420 or 6421" each place it appears in the text and inserting in lieu thereof "6420, 6421, or 6424", and (iii) by inserting "(or, in the case of lubricating oil, by Ante, p. 137. section 4091)" after "4081". (B) The table of sections for subchapter A of chapter 63 is amended by striking out "6420 and 6421" and inserting in lieu thereof "6420, 6421, and 6424". (3)(A) Section 6675 is amended— ^o Stat. 90,396. (i) by inserting "OR LUBRICATING OIL" after "GASOLINE" in the heading; (ii) by striking out "or" before 6421 in subsection (a) and inserting in lieu thereof a comma, and by inserting ", or 6424 (relating to lubricating. oil not used in highway motor vehiclesT" in such subsection after "systems)"; (iii) by striking out "or 6421," in subsection (b)(1) and inserting in lieu thereof "6421, or 6424,". (B) The table of sections for subchapter B of chapter 68 is amended by striking out "certain gasoline" and inserting in lieu thereof "certain gasoline or lubricating oil".
(4) Sections 7210, 7603, and 7604, and the first sentence of section 7605(a), are each amended by inserting "6424(d)(2)," oo?1n%°I; fi"*' after "6421(f)(2),". The second sentence of section 7605(a) is 396. ' amended by striking out "or 6421(f)(2)," and inserting in lieu thereof ",6421(f)(2),or6424(d)(2),^ SEC. 203. HOUSEHOLD APPLIANCES. Repeals. Subchapter B of chapter 32 (relating to refrigeration equipment; 26 USC r4iu!" electric, gas, and oil appliances; and electric light bulbs) is repealed 4131. and the table of subchapters for chapter 32 is amended by striking out the item relating to subchapter B.
�
