Volume 57
Public Law 78–345
To suspend temporarily the application of sections 3114 and 3115 of the Revised Statutes, as amended.
Approved December 17, 1943
Statutory text
AN ACT
To suspend temporarily the application of sections 3114 and 3115 of the Revised Statutes, as amended.
Be it enacted: by the Senate and House of Representatives of the United States of America in Congress assembled,
That the application
Duty on equipments, etc., for vessels.
Suspension of R. S. §§ 3114, 3115.
of the provisions of sections 3114 and 3115 of the Revised Statutes, as amended (U. S. C., 1940 edition, title 19, secs. 257 and 258), is hereby suspended.
Sec. 2.
This Act shall remain in force until two years after the date
Effective period.
of the enactment of this Act, or until the day following the date of the cessation of hostilities in the present war (as defined in section 780 (e) of the Internal Revenue Code), whichever shall first occur, and
26 U. S. C., Supp. II, § 780 (e).
Refund of duty.
shall apply to all duties which have accrued on repairs made, or equipment purchased, on or after December 8, 1941: Provided, That no claim for a refund of duty pursuant to this Act shall be allowed unless a written application for such refund is filed by the party in interest within six months from the date of the enactment of this Act with the collector of customs at the port where entry was made or the Bureau of Customs: Provided further, That nothing in this Act shall be construed to require any Federal department or agency to obtain a refund of duty pursuant to this Act.
Approved December 17, 1943.