PUBLIC LAW 97-448—JAN. 12, 1983
96 STAT. 2407
SEC. 307. EXTENSION OF CERTAIN PROVISIONS RELATING TO MEMBERS OF THE ARMED FORCES MISSING IN ACTION.
(a) SURVIVING SPOUSE.—Clause (i) of section 2(a)(3)(B) (relating to special rule where deceased spouse was in missing status) is amended by striking out "January 2, 1978" and inserting in lieu thereof "December 31, 1982".
26 USC 2.
(b) INCOME TAXES ON MEMBERS OF ARMED FORCES ON DEATH.—
Paragraph (1) of section 692(b) (relating to income taxes of members of the Armed Forces on death while in a missing status) is amended by striking out "January 2, 1978" and inserting in lieu thereof "December 31, 1982". (c) JOINT RETURNS BY HUSBAND AND WIFE.—The last sentence of section 6013(f)(1) (relating to joint return where individual is in missing status) is amended by striking out "January 2, 1978" and inserting in lieu thereof "December 31, 1982".
26 USC 692.
26 USC 6013.
(d) TIME FOR PERFORMING CERTAIN ACTS POSTPONED.—Paragraph
(1) of section 7508(b) (relating to the application to spouse of provisions relating to the time for performing certain acts postponed by reason of service in combat zone) is amended by striking out "January 2, 1978" and inserting in lieu thereof "December 31, 1982".
26 USC 7508.
SEC..308. EXTENSION OF TIME FOR PAYMENT OF CIGARETTE TAX.
(a) IN GENERAL.—Subsection (b) of section 5703 (relating to method of payment of tax) is amended to read as follows:
26 USC 5703.
"(b) METHOD OF PAYMENT OF TAX.—
"(1) IN GENERAL.—The taxes imposed by section 5701 shall be determined at the time of removal of the tobacco products and cigarette papers and tubes. Such taxes shall be paid on the basis of return. The Secretary shall, by regulations, prescribe the period or the event for which such return shall be made and the information to be furnished on such return. Any postponement under this subsection of the payment of taxes determined at the time of removal shall be conditioned upon the filing of such additional bonds, and upon compliance with such requirements, as the Secretary may prescribe for the protection of the revenue. The Secretary may, by regulations, require payment of tax on the basis of a return prior to removal of the tobacco products and cigarette papers and tubes where a person defaults in the postponed payment of tax on the basis of a return under this subsection or regulations prescribed thereunder. All administrative and penalty provisions of this title, insofar as applicable, shall apply to any tax imposed by section 5701. "(2) TIME FOR MAKING OF RETURN AND PAYMENT OF TAXES.—In
the case of tobacco products and cigarette papers and tubes removed after December 31, 1982, under bond for deferred payment of tax, the last day for filing a return and paying any tax due for each return period shall be the last day of the first succeeding return period plus 10 days." (b) EFFECTIVE DATE.—The amendments made by subsection (a) shall apply with respect to tobacco products and cigarette papers and tubes removed after December 31, 1982.
26 USC 5703 "°^-
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