82 STAT. ]
PUBLIC LAW 90-364-JUNE 28, 1968
265
1968, and (B) in the cjise of a corporation, only if the taxable year ends on or after June 30, 1968, (2) in applying sections 6015, 6078, and 6654 of the Internal Revenue Code of 1954, such amendments shall first be taken into je'uscTeo'ts^' account as of Septemljer 1, 1968, and 6073, 6654. (3) in applying sections 6016, 6074, 6154, and 6655 of such Code, such amendments shall first be taken into account as of ^/!"'^; PP- ^^°' May 31, 1968. . ''• In the case of any amount cr additional amount of estimated tax payable, by reason of such amendments, by a corporation on or after June 15, 1968, and before the 15th day after the date of the enactment of this Act, the time prescribed for payment of such amount or additional amount shall not expire before such date (not earlier than the 15th day after the date of the enactment of this Act) as the Secretary of the Treasury or his delegate shall prescribe. (b) PAYMENT OF TAX SURCHARGE FOR TAXABLE YEARS ENDING BEFORE DATE OF ENACTMENT.—In the case of a taxable year ending
before the date of the enactmenit of this Act, the time prescribed for payment of the tax imposed by section 51 of the Internal Revenue Code of 1954 shall not expire before September 15, 1968. SEC. 105. CONTINUATION OF EXCISE TAXES ON COMMUNICATION SERVICES AND ON AUTOMOBILES. (a)
^"'^' P- 252.
PASSENGER AUTOMOTJILES.—
(1) IN GENERAL.—Subparagraph (A) of section 4061(a)(2) (relating to tax on passenger automobiles, etc.) is amended to read as follows: " (A) Articles enumerated in subparagraph (B) are taxable at whichever of the following rates is applicable: "If the article is sold— Before.January 1, 1970 During 1970 During 1971 During 1972
so Stat. es. ^^ ^'^'- ^^'•
The tax r a t e is— 7 percent " percent > 3 percent 1 percent.
The tax imposed by this subsection shall not apply with respect to articles enumerated in subparagraph (B) which are sold by the manufacturer, producer, or importer after December 31, 1972. (2) CONFORMING AMENDMENT.—Section 6412(a)(1) (relating ^^*°g^p^*g2^^' to floor stocks refunds on passenger automobiles, etc.) is amended by striking out "May 1, 1968, or,Jtinuary 1, 1969," and inserting in lieu thereof "January 1, 1970, January 1, 1971, January 1, 1972, or January 1, 1973,". (b)
COMMUNICATIONS SERVICES.—
(1) CONTINUATION OF TAX.—Paragraph (2) of section 4251(a) (relating to tax on certain communications services) is amended to read as follows: " (2) The rate of tax referred to in paragraph (1) is as follows: •'Amounts paid pursuant to bills first rendered— Before.January 1, 1970 During 1970 During 1971 During 1972
^^ ^*^*- ^'^^-
Percent— 10 ,5 S 1."
(2) CONFORMING AMENDMENTS.—Subsection (b) of section 4251
(relating to termination of tax) is amended by striking out "January 1, 1969" and inserting in lieu thereof "January 1, 1973", and subsection (c) of section 4251 is amended to read as follows: "(c) SPECIAL RULE.—-For purposes of subsections (a) and (b), in the case of communications services rendered before November 1 of a
so Stat. ee.
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