Page:United States Statutes at Large Volume 98 Part 1.djvu/1032

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PUBLIC LAW 98-000—MMMM. DD, 1984

98 STAT. 984

26 USC 6412.

26 USC 6416.

Ante, p. 979.

Ante, p. 983.

26 USC 4061 et seq. Ante, p. 980. '

26 USC 6511. 26 USC 9502.

PUBLIC LAW 98-369—JULY 18, 1984 "(1) TIRES AND GASOLINE.—Where before October 1, 1988, any article subject to the tax imposed by section 4071 or 4081 has been sold by the manufacturer, producer, or importer and on such date is held by a dealer and has not been used and is intended for sale,". (B) Paragraph (1) of section 6412(a) is amended by striking out the last sentence. (C) Subparagraph (A) of section 6412(a)(2) is amended to read as follows: "(A) The term 'dealer' includes a wholesaler, jobber, distributor, or retailer." (D) Subsection (c) of section 6412 is amended by striking out , "4061, 4071," and inserting in lieu thereof "4071". (13)(A) Subparagraph (C) of section 6416(b)(1) (relating to adjustment of tire price) is amended by striking out "section 4071(a)(1) or (2) or section 4071(b)" and inserting in lieu thereof "subsection (a) or (b) of section 4071". (B) Paragraph (2) of section 6416(b) is amended by striking out subparagraph (F) and all that follows to the end thereof and inserting in lieu thereof the following: "(E) in the case of any tire taxable under section 4071(a), sold to any person for use as described in section 4221(e)(3); or "(F) in the case of gasoline, used or sold for use in the production of special fuels referred to in section 4041. Subparagraphs (C) and (D) shall not apply in the case of any tax paid under section 4064." (C) Paragraph (3) of section 6416(b) is amended by striking out all subparagraphs and the last sentence thereof and inserting in lieu thereof the following: "(A) in the case of any article other than gasoline taxable under section 4081, such article is used by the subsequent manufacturer or producer as material in the manufacture or production of, or as a component part of— "(i) another article taxable under chapter 32, or "(ii) an automobile bus chassis or an automobile bus body,

manufactured or produced by him; or "(B) in the case of gasoline taxable under section 4081, such gasoline is used by the subsequent manufacturer or producer, for nonfuel purposes, as a material in the manufacture or production of any other article manufactured or produced by him." (D) Subparagraph (B) of section 6416(a)(2) is amended by striking out "or (B)". (E) Section 6416 is amended by striking out subsections (c) and (g) and by redesignating subsections (e), (f), (h), and (i) as subsections (c), (d), (e), and (f), respectively. (F) Subparagraph (A) of section 6416(b)(2) is amended by striking out "(except in any case to which subsection (g) applies)". (14) Section 6511 is amended by striking out subsection (i) and by redesignating subsection (j) as subsection (i). (15) Paragraph (3) of section 9502(b) is amended by striking out "under paragraphs (2) and (3) of section 4071(a), with respect to tires and tubes of types used on aircraft" and inserting in lieu