242 72stauuo6.
PUBLIC LAW 91-258-MAY 21, 1970
(3) Subparagraph (A) of section 6416(a)(2) (relating to exceptions) is amended by striking out "section 4041(a)(2) or (b)(2) (use of diesel and special motor fuels)" and inserting in lieu thereof "section 4041 (relating to tax on special fuels) on the use of any liquid". (4) Subparagraph (M) of section 6416(b)(2) (relating to special cases in which tax payments constitute overpayments) is amended to read as follows: " (M) in the case of gasoline, used or sold for use in the production of special fuels referred to in section 4041;". (c)
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76 Stat. 117. 79 Stat. 148.
[84 STAT.
OTHER TECHNICAL AND CLERICAL AMENDMENTS.—
^^^ Section 4263 (relating to exemptions) is hereby repealed. (2) Section 4264 (relating to special rules) is redesignated as section 4263. (3) Section 4291 is amended by striking out "section 4264(a)" and inserting in lieu thereof "section 4263(a) ". (4) So much of subchapter C of chapter 33 (relating to transportation of persons) ELS precedes section 4261 is amended to read as follows:
"Subchapter C—Transportation by Air "Part I. Persons. "Part IT. Property. "Part III. Special provisions relating to taxes on transportation by air.
"PART I—PERSONS "Sec. 4261. Imposition of tax. "Sec. 4262. Definition of taxable transportation. "Sec. 4263. Special rules.
68A Stat. 483.
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(5) The table of subchapters for chapter 33 is amended by striking out "SUBCHAPTER C—Transportation of Persons by Air." and inserting in lieu thereof "SUBCHAPTER C—Transportation by Air." (^) Section 4082(c) (relating to certain uses defined as sales) is amended by striking out "or of special motor fuels referred to in section 4041(b)" and inserting in lieu thereof "or of special fuels referred to in section 4041". ^^) Section 6420(i)(l) (relating to cross references) is amended— (A) by striking out "diesel fuel and special motor fuels" and inserting in lieu thereof "special fuels", and (B) by striking out "section 4041(d)" and inserting in lieu thereof "section 4041(f)". (8) Section 6421(j) (relating to cross references) is amended to read as follows: "(j)
26 USC 4461 ^' ^^^*
CROSS REFERENCES.—
"(1) For rate of tax in case'of special fuels used in noncommercial aviation or for nonhighway purposes, see section 4041. "(2) For civil penalty for excessive claims under this section, see section 6675. "(3) For fraud penalties, etc., see chapter 75 (section 7201 and following, relating to crimes, other offenses, and forfeitures)." SEC. 206. TAX ON USE OF AIRCRAFT. (a) IMPOSITION OF TAX.—Chapter 36 (relating to certain other excise taxes) is amended by adding at the end thereof the following new subchapter:
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