Volume 76
Public Law 87–770
To provide for the exemption of fowling nets from duty, and for other purposes.
Approved October 9, 1962
Statutory text
AN ACT
To provide for the exemption of fowling nets from duty, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That paragraph 1725 of the Tariff Act of 1930, as amended (U.S. Code, title 19, sec. 1201, par. 1725), is hereby further amended to read as follows:
“Par. 1725.
(a) Nets or finished sections of nets for use in otter trawl fishing, if composed wholly or in chief value of manila.
“(b) Nets or sections or parts of nets, finished or unfinished, of whatever material or materials composed, for use in taking wild birds under license issued by an appropriate Federal or State governmental authority.”
Sec. 2.
Section 4216(f)(4)(C) of the Internal Revenue Code of 1954 (relating to the definition of local advertising) is amended by striking out “or appears in a newspaper” and inserting in lieu thereof “, appears in a newspaper or magazine, or is displayed by means of an outdoor advertising sign or poster”.
The amendment made by subsection (a) shall apply with respect to articles sold on or after the first day of the first calendar quarter beginning more than 20 days after the date of the enactment of this Act.
Approved October 9, 1962.