73 S T A T. ]
PUBLIC LAW 86-342-SEPT. 21, 1959
615
(B) by striking out "1 cent for each gallon*' in subparagraph (H) and inserting in lieu thereof "1 cent (where tax was paid at the 3-cent rate) or 2 cents (where tax was paid at the 4-cent rate) for each gallon"; and (C) by striking out "at the rate of 1 cent a gallon;" at the end of subparagraphs (I) and (J) and inserting in lieu thereof the following: "at the rate of 1 cent a gallon where tax was paid at the 3-cent rate or at the rate of 2 cents a gallon where tax was paid at the 4-cent rate;". (2)
GASOLINE USED FOR CERTAIN NONHIGHWAY PURPOSES OR BY
LOCAL TRANSIT SYSTEMS.—Subsections (a) and (b)(1)(A) of section 6421 of such Code (relating to gasoline used for certain nonhighway purposes or by local transit systems) are each amended by striking out "1 cent for each gallon of gasoline so used" and inserting in lieu thereof "1 cent for each gallon of gasoline so used on which tax was paid at the rate of 3 cents a gallon and 2 cents for each gallon of gasoline so used on which tax was paid at the rate of 4 cents a gallon",
^o Stat. 394.
(e) COLLECTION OF GASOLINE TAX AT WHOLESALE DISTRIBUTOR LEVEL.— (1) TREATMENT OF WHOLESALE DISTRIBUTOR AS PRODUCER.—The
first sentence of section 4082(a) of the Internal Revenue Code of 1954 (relating to definition of "producer" for purposes of tax on gasoline) is amended to read as follows: "As used in this subpart, the term 'producer' includes a refiner, compounder, blender, or wholesale distributor, and a dealer selling gasoline exclusively to producers of gasoline, as well as a producer." (2) WHOLESALE DISTRIBUTOR DEFINED.—Section 4082 of such Code is amended by adding at the end thereof the following new subsection: " (d) WHOLESALE DISTRIBUTOR.—As used in subsection (a), the term 'wholesale distributor' includes any person who— "(1) sells gasoline to producers, to retailers, or to users who purchase in bulk quantities for delivery into bulk storage tanks, and "(2) elects to register and give a bond with respect to the tax imposed by section 4081. Such term does not include any person who (excluding the term 'wholesale distributor' from subsection (a)) is a producer or importer." (3) EFFECTIVE DATE.—The amendments made by paragraphs (1) and (2) shall take effect on January 1, 1960. SEC. 202. TRANSFERS TO HIGHWAY TRUST FUND. (a) TRANSFER.—Section 209(c) of the Highway Revenue Act of 1956 (relating to transfer to Highway Trust Fund of amounts equivalent to certain taxes) is amended by renumbering paragraphs (2) and (3) as paragraphs (3) and (4), respectively, and by inserting after paragraph (1) the following new paragraph: " (2)
68A Stat. 483.
70 Stat. 397. 23 USC 120 note.
EXCISE TAX ON AUTOMOBILES, PARTS AND ACCESSORIES, ETC.—
There is hereby appropriated to the Trust Fund, out of money in the Treasury not otherwise appropriated, amounts equivalent to that portion of the taxes received in the Treasury after June 30, 1961, and before July 1, 1964, under subsection (a)(2) (tax on passengerautomobiles, etc.) and (b) (tax on parts andf^ccessories) of section 4061 of the Internal Revenue Code of 1954 which is equal to the amount which would have been so received if the tax rate under each such subsection had been 5 percent in lieu of the applicable rate."
26'^i(?*406*i!
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