Page:United States Statutes at Large Volume 79.djvu/181

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[79 STAT. 141]
PUBLIC LAW 89-000—MMMM. DD, 1965
[79 STAT. 141]

79 STAT. ]

PUBLIC LAW 89-44-JUNE 21, 1965

(2) by striking out in subparagraph (A) ", to retailers, or to special dealers" and inserting in lieu thereof: "or to retailers"; (3) by striking out "(other than special dealers)" each place it appears; and (4) by striking out in subparagraph (C) "4191 (relating to business machines), or 4211 (relating to matches),". (b) Paragraph (3) (relating to special dealer) of section 4216(b) is repealed. (c) Section 4218 (relating to use by manufacturer or importer considered a sale) is amended— (1) by striking out the heading to subsection (b) and inserting in lieu thereof the following: "(b)

141

72s^tat! 1279. ^2 Stat. 128I.

T I R E S AND T U B E S. — ".

(2) by striking out in subsection (b) "or an automobile radio or television receiving set taxable under section 4141,"; (3) by striking out the heading to subsection (c) and inserting in lieu thereof the following: "(c)

AUTOMOTIVE PARTS AND ACCESSORIES.—"

(4) by striking out in subsection (c) "a radio or television component taxable under section 4141, or a camera lens taxable under section 4171,". (d) Section 4221 (relating to certain tax-free sales) is amended— (1) by striking out in subsection (d)(6)(B) "a radio or television component taxable under section 4141, or a camera lens taxable under section 4171,"; (2) by striking out the heading to paragraph (2) of subsection (e) and inserting in lieu thereof the following: "(2)

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T I R E S AND TUBES.—";

(3) by striking out "or 4141" in subparagraphs (A) and (C) of subsection (e)(2); (4) by striking out "tire, inner tube, or automobile radio or television receiving set" in subparagraphs (A) and (C) of subsection (e)(2) and inserting in lieu thereof "tire or inner tube"; (5) by striking out "tire, tube, or receiving set" each place it appears in subparagraphs (A)(i) and (B) of subsection (e)(2) and inserting in lieu thereof "tire or tube"; (6) by striking out paragraph (3) of subsection (e); and (7) by striking out subsection (f). (e) Section 4222 (relating to registration) is amended by striking out paragraph (4) or subsection (b). (f) Section 4227(2) is amended by striking out "and automobile yQ^ltt%\^^^ radio and television receiving sets,".

SEC. 2 9 REFUNDS WITH RESPECT TO FLOOR STOCKS AND CERTAIN 0. CONSUMER PURCHASES. (a) PASSENGER AUTOMOBILES, ETC.—Section 6412(a)(1) (relating to floor stocks refunds on passenger automobiles, etc.) is amended to read as follows: "(1) PASSENGER AUTOMOBILES, ETC.—Where before the day after the date of the enactment of the Excise Tax Reduction Act of 1965, or before January 1, 1966, 1967, 1968, or 1969, any article subject to the tax imposed by section 4061(a)(2) has been sold by the manufacturer, producer, or importer and on such day or such date is held by a dealer and has not been used and is intended for sale, there shall be credited or refunded (without interest) to the manufacturer, producer, or importer an amount equal to

7o Stat. 392.

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