164
PUBLIC LAW 89-44-JUNE 21, 1965
[79 STAT.
solution containing not less than 60 percent pure sugar by weight (60 degrees B r i x). " (c)
72 Stat. 1384,
CONFORMING AMENDMENTS.—
(!) Section 5382(h)(2) is amended by striking out "made without added sugar or reserved as provided in sections 5383(b) and 5384(b)". (2) Section 5384(b)(2) is amended by striking out "reserved" in the fourth sentence. (3) The heading of section 5384(b) is amended by striking out "RESERVE" and inserting in lieu thereof "AMELIORATED". (4) Section 5385(a) is amended by striking out "sugar solids content in excess of 15" and inserting in lieu thereof "total solids content in excess of 17". (d)
72 Stat. 1315,
72 Stat. 1334.
Ante, p. 151.
(1) The amendment made by subsection (a) shall take effect on July 1, 1965. (2) The amendments made by subsections (b) and (c) shall take effect on January 1, 1966. SEC. 807. EXPORTATION OF LIQUORS TO POSSESSIONS. (g,) EXPORTATION.—Section 5002(a) (relating to definitions) is amended by adding at the end thereof the following new paragraph: "(12) EXPORT.—The terms 'export', 'exported', and 'exportation' shall include shipments to a possession of the United States." (b) CoNTORMiNG AMENDMENT.—Section 5053(a) is amended by striking out *'to a foreign country". (c) EFFECTIVB DATE.—The amendments made by subsections (a) and (b) shall take effect on July 1, 1965. SEC. 808. TOBACCO. ^^^ -Qgjj Q^ RECONSTITUTED TOBACCO AS A WRAPPER.—Section 5702 (relating to definitions for purposes of the tobacco taxes) is amended by striking out subsections (a) and (b) (as^ redesignated by section 502) and inserting in lieu thereof the followjftig: " (a) CIGAR.—'Cigar' means any roll by tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of subsection (b)(2)). "(b) CIGARETTE.—'Cigarette' means— "(1) any roll of tobacco wrapped in paper or in any substance not containing tobacco, and " (2) an;^ roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (1). " (b)
72 Stat. 1419.
68A Stat. 907.
EFFECITVE DATES.—
CREDIT AS W E IX AS REFUND OF TAX PERMITTED.—
(1) Section 5705(a) (relating to refund of tax) is amended by striking out "REFUND.—Refund of any tax imposed by this chapter shall be made" and inserting in lieu thereof "CREDIT OR REFUND.—Credit or refund of any tax imposed by this chapter or section 7652 shall be allowed or made". (2) Section 5705(c) (relating to limitation on claim for refund) is amended by inserting "credit or" before "refund". (3) Section 7652(a)(3) (relating to deposit of internal revenue collections on articles of JPuerto Rican manufacture) is amended by inserting "(less the estimated amount necessary for payment of refunds and drawbacks)" after "transported to the United
States".
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