PUBLIC LAW 98-369—JULY 18, 1984
. ^ '*' '•
,„
^, ^'
2^1, ?
98 STAT. 983
(F) Subsection (f) of section 4216 (relating to certain trucks 26 USC 4216. incorporating used components) is hereby repealed. (7)(A) Subsection (b) of section 4218 (relating to use by manu- 26 USC 4218. facturer or importer considered as sale) is amended— (i) by striking out "or inner tube", and (ii) by striking out "Except as provided in subsection (d), ,,•,,,r, j,;* i f and inserting in lieu thereof "If. (B) The heading for subsection (b) of section 4218 is amended by striking out "and Tubes". (C) Section 4218 is amended by striking out subsections (c) and (d) and by redesignating subsection (e) as subsection (c). (D) Subsection (a) of section 4218 is amended by striking out "(other than an article specified in subsection (b), (c), or (d))" and inserting in lieu thereof "(other than a tire taxable under section 4071)". -^r'-'-ll^S (8)(A) Subsection (a) of section 4221 (relating to tax-free sales) 26 USC 4221. is amended by inserting "(or under section 4051 on the first retail sale)" after "manufacturer". (B) Subsection (c) of section 4221 is amended by striking out e?*>,q,j*«k "section 4063(a)(6) or (7), 4063(b), 4063(e)," and inserting in lieu thereof' 'section 4053(a)(6). (C) Paragraph (1) of section 4221(d) (defining manufacturer) is amended by inserting before the period ", and, in the case of the if ^,,.^ tax imposed by section 4051, includes the retailer with respect to the first retail sale". (D) Paragraph (6) of section 4221(d) (relating to use in further manufacture) is amended— (i) by striking out subparagraph (B) and the last sentence, ui) by striking out "(other than an article referred to in subparagraph (B))" in subparagraph (A), (iii) by redesignating subparagraph (C) as subparagraph (B), and (iv) by adding "or" at the end of subparagraph (A). (E) Paragraph (2) of section 4221(e) is amended— (i) by striking out "or inner tube" each place it appears; and (ii) by striking out "or tube" each place it appears. (F) The heading for paragraph (2) of section 4221(e) is , v. amended by striking out "AND TUBES". -r ' '..: (G) Subsection (e) of section 4221 is amended by striking out paragraphs (4), (5), and (6) and inserting in lieu thereof the following: "(3) TIRES USED ON INTERCITY, LOCAL, AND SCHOOL BUSES.—
Under regulations prescribed by the Secretary, the tax imposed by section 4071 shall not apply in the case of tires sold for use by the purchaser on or in connection with a qualified bus." (9) Subsection (d) of section 4222 is amended by striking out "4063(a)(7), 4063(b), 4063(e)," and inserting in lieu thereof "4053(a)(6),". (10) Paragraph (1) of section 4223(b) is amended by striking out "section 4218(e)" and inserting in lieu thereof "4218(c)". (11) Paragraph (2) of section '4227 is amended by striking out "and tubes". (12)(A) So much of paragraph (1) of section 6412(a) (relating to floor stock refunds) as precedes "there shall be credited or refunded" is amended to read as follows:
26 USC 4222. 26 USC 4223. 26 USC 4227. 26 USC 6412. SS
�
