84 STAT. ]
PUBLIC LAW 91-614-DEC. 31, 1970
SEC. 302. CREDITS I N THE CASE OF CERTAIN THER MANUFACTURING. (a) IN GENERAL.—
(1) Section 64:16(b)(3) (relating to tax-paid articles used for 26 USC*64i6!* furtner manufacture) is amended— (A) by striking out "to a second manufacturer or producer, such tax shall be deemed to be an overpayment by such second manufacturer or producer if" and inserting in lieu thereof "and such article is sold to a subsequent manufacturer or producer before being used, such tax shall be deemed to be an overpayment by such subsequent manufacturer or producer if"; and (B) by striking out "the second manufacturer" each place it appears in subparagraphs (A), (B), (C), (E), and (F) 75^51^^126!' and inserting in lieu thereof "the subsequent manufacturer". (2) Section 6416(c) (relating to credit for tax paid on tires or 79 Stat. 154. inner tubes) is amended by striking out the last sentence thereof. (b) CONFORMING AMENDMENT.—Section 6416(b)(2) (relating to specified uses and resales) is amended by striking out subparagraph (E). (c) EFFECTIVE DATE.—The amendments made by subsections (a) and (b) of this section shall apply only with respect to claims for credit or refund filed after the date of the enactment of this Act, but only if the filing of the claim is not barred on the day after the date of the enactment of this Act by any law or rule of law. SEC. 303. CERTAIN CAMPER UNITS. (a) GENERAL RULE.—Section 4063(a)(1)(B) (relating to exemptions for camper coaches, etc.) is amended by inserting "or camping accommodations" after "living quarters". (b) EFFECTIVE DATE.—The amendment made by subsection (a) of this section shall apply with respect to sales made on or after the date of the enactment of this Act. SEC. 304. N E W CAR LABELS TO SHOW RATE OF APPLICABLE FEDERAL MANUFACTURERS EXCISE TAX. (a) GENERAL RULE. — I n the case of any new automobile distributed in commerce after March 31, 1971, on the sale of which by the manufacturer, producer, or importer tax was imposed by section 4061(a) of the Internal Revenue Code of 1954, any person required by section 3 of the Automobile Information Disclosure Act (15 U.S.C. sec. 1232) to affix a label to such new automobile shall include in such label a clear, distinct, and legible - endorsement stating— (1) that Federal excise tax was imposed on such sale, and (2) the percentage rate at which such tax was imposed. (b) PENALTY.—Any person required by subsection (a) of this section to endorse any label who willfully fails to endorse clearly, distinctly, and legibly such label as required by subsection (a), or who makes a false endorsement of such label, shall be fined not more than $1,000. Such failure or false endorsement with respect to each automobile shall constitute a separate offense.
^9 Stat. 157.
^«'e»p- 1843. ^2 Stat. 326.