68 S T A T. ]
PUBLIC LAW 3 2 4 - M A R. 31, 1954
" (1) either— " (A) the vendee used such liquid otherwise than as fuel in such a vehicle, motorboat, or airplane or resold such liquid; or " (B) such liquid was used or was resold for use for any of the purposes, but subject to the conditions, provided in section 3451; and "(2) such person has repaid or agreed to repay the amount of such tax to such vendee, or has obtained the consent of the vendee to the allowance of the credit or refund. No interest shall be allowed with respect to any amount of tax credited or refunded under the provisions of this subsection." (2) TAX-FREE SALES.—Section 2453 (relating to tax-free sales) is hereby amended by striking out "as fuel in a diesel-powered highway vehicle" and inseiting in lieu thereof "covered by this chapter". (3) CERTAIN VESSELS.—Chapter 20 (relating to special fuels) is hereby amended by adding at the end thereof the following new section: "SEC. 2456. EXEMPTION OF SPECIAL MOTOR FUELS USED FOR CERTAIN VESSELS. "The exemption from tax under chapter 29 provided in section 3451 shall also apply to the tax imposed under section 2450(b). " (4) CLERICAL AMENDMENT.—The heading of chapter 20 is hereby amended to read as follows:
"CHAPTER 20—SPECIAL FUELS** (d) ErFECTivE DATE.—The amendments made by this section shall take effect on the first day of the first month which begins more than ten days after the date of the enactment of this Act. However, the tax imposed under section 2450(b) shall not apply to any liquid which has been sold by a producer or importer prior to the effective date of this section and which is taxable under section 3412 (relating to gasoline tax) as in effect prior to the effective date of this section.
TITLE VI—ONE-YEAR EXTENSION OF CERTAIN EXCISE TAX RATES SEC. 601. ONE-YEAR EXTENSION OF CERTAIN EXCISE TAX RATES. (a) EXTENSION OF RATES.—The following provisions are hereby amended by striking out "April 1, 1954" each place it appears and inserting in lieu thereof "April 1, 1955": (1) The second sentence of section 2800(a)(1) (relating to distilled spirits generally). (2) The last sentence of section 2800(a)(3) (relating to imported perfumes containing distilled spirits). ^3) Section 3030(a)(1)(A) (relating to tax on still wines). (4) Section 3030(a)(2) (relating to tax on sparkling wines, liqueurs, and cordials). (5) The second sentence of section 3150(a) (relating to tax on fermented malt liquors). (6) The second sentence of section 3412(a) (relating to tax on gasoline). (7) Section 2000(c)(2) (relating to tax on cigarettes). (8) Section 3403 (relating to tax on automobiles, etc.). (b)
TECHNICAL AMENDMENTS.—
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