§ 34. Certain uses of gasoline and special fuels

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1965

   Excise Tax Reduction Act of 1965

   Pub. L. 89–44 title VIII · 79 Stat. 136

   Enacted · 26 U.S.C. § 34

   Added Pub. L. 89–44, title VIII, 809(c), June 21, 1965, 79 Stat. 167, § 39

   Source evidence

   Code source credit
   Added Pub. L. 89–44, title VIII, 809(c), June 21, 1965, 79 Stat. 167, § 39

   Enacted provision · exact public law
   TITLE VIII— MISCELLANEOUS STRUCTURAL CHANGES SEC. 801. MOTOR VEHICLES. (a) Exemptions From Tax.— Subsection (a) of section 4063 (relating 68A Stat. 482. to specific articles exempt from the tax on automobiles) is amended to read as follows: “(a) Specified Articles.— “(1) Camper coaches; bodies for self-propelled mobile homes.— The tax imposed under section 4061 shall not apply in Ante, pp. 136, 137. the case of articles designed (A) to be mounted or placed on automobile trucks, automobile truck chassis, or automobile chassis, and (B) to be used primarily as living quarters. “(2) Feed, seed, and fertilizer equipment.— The tax imposed under section 4061 shall not apply in the case of any body, part or accessory primarily designed— “(A) to process or prepare seed, feed, or fertilizer for use on farms; “(B) to haul feed, seed, or fertilizer to and on farms; “(C) to spread feed, seed, or fertilizer on farms; “(D) to load or unload feed, seed, or fertilizer on farms; or “(E) for any combination of the foregoing. “(3) House trailers.— The tax imposed under section 4061(a) shall not apply in the case of house trailers. “(4) Small 3-wheeled trucks.— The tax imposed under section Ante, p. 136. 4061 (a) shall not apply in the case of— “(A) an automobile truck chassis which— “(i) has only 3 wheels, “(ii) is powered by a motor which does not exceed 18 brake horsepower (rated at 4,000 revolutions per minute), and “(iii) does not exceed 1,000 pounds gross weight; or “(B) a body designed primarily to be mounted on a chassis described in subparagraph (A).” (b) Manufacturers’ Price of Trucks in Which Used Parts Are Incorporated.— Section 4216 (relating to definition of price) is amended by adding at the end thereof the following new subsection: “(g) Certain Trucks Incorporating Used Components.— For purposes 68A Stat. 481. of the tax imposed by section 4061(a)(1) (relating to trucks, buses, etc.), in determining the price for which an article is sold, the value of any component of such article shall be excluded from the price, if— “(1) such component is furnished by the first user of such article, and “(2) such component has been used prior to such furnishing.” (c) Rebuilding of Parts Not Considered Manufacturing.— Paragraph (6) of section 4221(d) (relating to tax-free sales for use in further manufacture) is amended by adding at the end thereof the following new sentence: “For purposes of subparagraph (B), the rebuilding of a part or 78 Stat. 1086. accessory which is exempt from tax under section 4063(c) shall not constitute the manufacture or production of such part or accessory.” (d) School Buses.— (1) Tax-free sales.— Subsection (e) of section 4221 (relating to certain tax-free sales) is amended by adding at the end thereof the following new paragraph: “(5) School buses.— Under regulations prescribed by the Secretary or his delegate, the tax imposed by section 4061(a) shall not apply to a bus sold to any person for use exclusively in transporting students and employees of schools operated by State or local governments or by nonprofit educational organizations. For purposes of this paragraph, incidental use of a bus in providing transportation for a State or local government or a nonprofit organization described in section 501(c) which is exempt from 68A Stat. 163; 74 Stat. 534. 72 Stat. 1306. tax under section 501(a) shall be disregarded.” (2) Credits or refunds.— Subsection (b)(2) of section 6416 (relating to special cases in which tax payments are considered overpayments) is amended by adding at the end thereof the following new subparagraph: “(R) in the case of a bus chassis or body taxable under section 4061(a), sold to any person for use as described in section 4221(e)(5).” (e) Effective Dates.— The amendments made by subsections (a), (b), and (d) shall apply with respect to articles sold on or after the day after the date of the enactment of this Act. The amendment made by subsection (c) shall apply with respect to articles sold on or after January 1, 1965. SEC. 802. GASOLINE. (a) Definition of Gasoline.— (1) In general.— Subsection (b) of section 4082 (relating to 68A Stat. 483. definition of gasoline) is amended to read as follows: “(b) Gasoline.— As used in this subpart, the term ‘gasoline’ means all products commonly or commercially known or sold as gasoline which are suitable for use as a motor fuel” (2) Casinghead and natural gasoline.— Section 4041(b) 68A Stat. 478; 75 Stat. 123. (relating to special motor fuels) is amended by inserting after “liquefied petroleum gas,” in the material preceding paragraph (if “casinghead and natural gasoline,”. (b) Repeal of Bonding Requirements.— (1) Section 4082(d)(2) (relating to definition of wholesale 73 Stat. 615. distributors) is amended by striking out “and give a bond”. (2) Section 4101 (relating to registration and bond) is 68A Stat. 434. amended to read as follows: “SEC. 4101. REGISTRATION. “Every person subject to tax under section 4081 or section 4091 70 Stat. 389. Ante, p. 137. shall, before incurring any liability for tax under such sections, register with the Secretary or his delegate.” (3) Section 7103(d)(3) (relating to cross references) is 68A Stat. 848. amended by striking out the semicolon at the end of subparagraph (E) and inserting in lieu thereof a period, and by striking out subparagraph (F). (4) Section 7232 (relating to failure to register or give bond, or false statement by manufacturer or producer of gasoline or lubricating oil) is amended— (A) Dy striking out “OR GIVE BOND” in the heading of such section; (B) by striking out “or give bond” in the text of such section; and (C) by striking out “and bonded” in the text of such section. (5) The table of sections for subpart C of part III of subchapter A of chapter 32 is amended by striking out, in the item relating to section 4101, “and bond”. (6) The table of sections for part II of subchapter A of chapter 75 is amended by striking out, in the item relating to section 7232, “or give bond”. (c) Exception to Registration in Case of Vessels and Aircraft.— Section 4222(b) (relating to exceptions to registration) is amended by 72 Stat. 1284. adding at the end thereof the following new paragraph: “(5) Supplies for vessels or aircraft.— Subsection (a) shall not apply to a sale of an article for use by the purchaser as supplies for any vessel or aircraft if such purchaser complies with such regulations relating to the use of exemption certificates in lieu of registration as the Secretary or his delegate shall prescribe to carry out the purpose of this paragraph.” (d) Effective Dates.— (1) The amendments made by subsections (a)(1), (b), and (c) shall apply with respect to articles sold on or after July 1, 1965. (2) The amendment made by subsection (a)(2) shall apply with respect to casinghead and natural gasoline sold or used on or after July 1, 1965, except that such amendment shall not apply to a sale or use of casinghead or natural gasoline which was sold by a producer or importer before such date if tax under section 4081 of the Code (as in effect prior to the amendment made by 70 Stat. 389; 75 Stat. 123. subsection (a)(1)) was imposed with respect to such sale. SEC. 803. CERTAIN TRANSPORTATION OF MEMBERS OF THE ARMED FORCES WHILE ON LEAVE. (a) Treatment as Uninterrupted International Air Transportation.— Section 4262(c)(3) (relating to definition of uninterupted international air transportation) is amended by adding after subparagraph (B) the following new sentence: “For purposes of this paragraph, in the case of personnel of the United States Army, Air Force, Navy, Marine Corps, and Coast Guard traveling in uniform at their own expense when on official leave, furlough, or pass, the scheduled interval described in subparagraph (A) shall be deemed to be not more than 6 hours if a ticket for the subsequent portion of such transportation is purchased within 6 hours after the end of the earlier portion of such transportation and the purchaser accepts and utilizes the first accommodations actually available to him for such subsequent portion.” (b) Effective Date.— The amendment made by subsection (a) shall apply with respect to amounts paid for transportation beginning on or after July 1, 1965. SEC. 804. POLICIES ISSUED BY FOREIGN INSURERS. (a) Payment of Tax by Return.— (1) Section 4374 (relating to affixing of stamps) is amended by adding at the end thereof the following new sentence: “Notwithstanding the preceding sentence, the Secretary or his delegate may, by regulations, provide that the tax imposed by section 4371 shall be paid on the basis of a return.” (2) The heading for section 4374 is amended to read as follows: “SEC. 4374. PAYMENT OF TAX.” (3) The table of sections for subchapter D of chapter 34 is amended by striking out the item relating to section 4374 and inserting in lieu thereof the following: “Sec. 4374. Payment of tax.” (b) Tax Imposed on Premiums Paid.— Section 4371 (relating to tax on policies issued by foreign insurers) is amended by adding at the end thereof the following new sentence: “If the tax imposed by this section is paid on the basis of a return under regulations prescribed under section 4374, the tax under paragraphs (1), (2), and (3) shall be computed on the premium paid in lieu of the premium charged.” (c) Effective Dates.— The amendments made by subsection (a) shall take effect on July 1, 1965. The amendments made by subsection (b) shall apply with respect to policies, bonds, and contracts with respect to which the tax imposed by section 4371 of the Code is required to be paid on the basis of a return. SEC. 805. DISTILLED SPIRITS. (a) Return of Distilled Spirits to Bonded Premises.— Section 72 Stat. 1326. 5008(d)(2) (relating to the return of spirits to bonded premises) is amended by striking out “; and no claim shall be allowed in respect to any distilled spirits withdrawn from the bonded premises of a distilled spirits plant more than 6 months prior to the date of such return”. (b) Exemption From Rectification Tax.— Section 5025 (relating 72 Stat. 1328. to exemptions from rectification tax) is amended by redesignating subsections (k) and (1) as subsections (1) and (m), respectively, and by inserting alter subsection (j) the following new subsection: “(k) Other Mingling or Treatment of Distilled Spirits.— The tax imposed by section 5021 shall not apply to the mingling of distilled spirits of the same class and type, or to the treatment of distilled spirits in such a manner as not to change the class and type of the distilled spirits, on bottling premises of a distilled spirits plant under such regulations as the Secretary or his delegate may prescribe.” (c) Voluntary Destruction of Spirits.— The second sentence of section 5215(a) (relating to the return of tax-determined distilled spirits to bonded premises) is amended to read as follows: “Such returned distilled spirits shall immediately be destroyed, redistilled, or denatured, or may, in lieu of destruction, redistillation, or denaturation, be mingled on bonded premises as authorized in section 5234 (a)(1)(A), (a)(1)(D), or (a)(1)(E).” . (d) Redistillation of Spirits, Articles, and Residues.— Section 5223 (relating to the redistillation of spirits) is amended by redesignating subsections (c) and (d) as subsections (d) and (e), respectively, and by inserting after subsection (b) the following new subsection: “(c) Redistillation of Articles and Residues.— Articles, containing denatured distilled spirits, which were manufactured under the provisions of subchapter D, and the spirits residues of manufacturing processes related thereto, may be received, and the distilled spirits therein recovered by redistillation, on the bonded premises of a distilled spirits plant authorized to produce distilled spirits, under such regulations as the Secretary or his delegate may prescribe.” (e) Relanding of Exported Distilled Spirits.— Section 5608(b) (relating to the unlawful relanding of distilled spirits) is amended by striking out “intentionally” and inserting in lieu thereof “, with intent to defraud the United States,”. (f) Conforming and Clerical Amendments.— (1) Section 5004(c) is amended by striking out “section 5223(d)” and inserting in lieu thereof “section 5223(e)”. (2) Section 5025(e)(3) is amended by striking out “or in rectification under subsection (f); or” and inserting in lieu thereof “or for blending under subsection (f), or for other mingling or treatment under subsection (k); or”. (3) Section 5025(f)(1) is amended by inserting “, differing as to type,” after “whiskies”. (4) Section 5025(f)(2) is amended by inserting differing as to type,” after “brandies”. (5) Section 5025(f)(4) is amended by inserting differing as to type,” after “rums”. (6) Section 5062(c)(1) is amended by striking out “within six 78 Stat. 746. months of their release therefrom”. (7) Section 5083 is amended by striking out paragraph (14) and inserting in lieu thereof the following: “(14) Other mingling or treatment of distilled spirits, see section 5025(k). “(15) Authorized addition of tracer elements, see section 5025(1).” (8) The heading of section 5223 is amended by striking out “SPIRITS” and inserting in lieu thereof “SPIRITS, ARTICLES, AND RESIDUES”. (9) The table of sections for subpart B of part II of subchapter C of chapter 51 is amended by striking out “spirits” in the item 72 Stat. 1365. relating to section 5223 and inserting in lieu thereof “spirits, articles, and residues”. (10) Section 5223(d) (as redesignated by subsection (d) of this section) is amended— (A) by inserting “, Articles, and Residues” after “Distilled Spirits” in the heading of such section; and (B) by inserting “, or by the redistillation of the articles or residues described in subsection (c),” after “denatured distilled spirits” in the text of such section. (11) Section 5234(a)(1)(B) is amended by striking out “or rectification under section 5025(f);” and inserting in lieu thereof or for blending under section 5025(f), or for other mingling 72 Stat. 1328; Ante, p. 161, or treatment under section 5025 (k) (g) Effective Dates.— (1) The amendments made by subsections (a), (c), (e), and (f)(6) shall take effect on July 1, 1965. (2) The amendments made by subsections (b), (d), and (f) (other than paragraph (6)), shall take effect on October 1, 1965. SEC. 806. WINE. (a) Carbon Dioxide in Still Wines.— Section 5041(a) (relating to the imposition of tax on wines) is amended by striking out in the last sentence “0.256” and inserting in lieu thereof “0,277”. (b) Deletion of Wine Reserve Inventory Provisions; Provisions Relating to Use of Sugar.— (1) Section 5383 (relating to amelioration and sweetening limitations for natural grape wines) is amended to read as follows: “SEC. 5383. AMELIORATION AND SWEETENING LIMITATIONS FOR NATURAL GRAPE WINES. “(a) Sweetening of Grape Wines.— Any natural grape wine may be sweetened after fermentation and before taxpayment with pure dry sugar or liquid sugar if the total solids content of the finished wine does not exceed 12 percent of the weight of the wine and the alcoholic content of the finished wine after sweetening is less than 14 percent by volume; except that the use under this subsection of liquid sugar shall be limited so that the resultant volume will not exceed the volume which could result from the maximum authorized use of pure dry sugar only. “(b) High Acid Wines.— “(1) In general.— Before, during, and after fermentation, ameliorating material consisting of pure dry sugar or liquid sugar, water, or combination of sugar and water, may be added to natural grape wines of the winemaker’s own production when such wines are made from juice having a natural fixed acid content of more than five parts per thousand (calculated before fermentation and as tartaric acid). “(2) Limitations.— “(A) Ameliorating material shall not reduce the natural fixed acid content of the juice to less than five parts per thousand. “(B) The volume of authorized ameliorating material shall not exceed 35 percent of the volume of juice (calculated exclusive of pulp) and ameliorating material combined. “(C) Sweetening material, consisting of pure dry sugar or liquid sugar, may be added to ameliorated wine in an amount which shall not increase its volume by more than 0.0675 gallon per gallon of juice and ameliorating material combined. “(D) Wine spirits may be added only if the juice or wine contains less than 14 percent of alcohol by volume. “(E) The total solids content of the finished wine shall not exceed 17 percent by weight if the alcoholic content is 14 percent or more by volume, nor more than 21 percent by weight if the alcoholic content is less than 14 percent by volume.” (2) Section 5384 (relating to amelioration and sweetening 72 Stat. 1385. limitations for natural fruit and berry wines) is amended— (A) by striking out subsection (a) and inserting in lieu thereof the following: “(a) In General.— To natural wine made from berries or fruit other than grapes, pure dry sugar or liquid sugar may be added to the juice in the fermenter, or to the wine after fermentation; but only if such wine has less than 14 percent alcohol by volume after complete fermentation, or after complete fermentation and sweetening, and a total solids content not in excess of 21 percent by weight; and except that the use under this subsection of liquid sugar shall be limited so that the resultant volume will not exceed the volume which could result from the maximum authorized use of pure dry sugar only.”; (B) by striking out paragraph (1) of subsection (b) and inserting in lieu thereof the following: “(1) Any natural fruit or berry wine (other than grape wine) of a winemaker’s own production may, if not made under subsection (a) of this section, be ameliorated to correct high acid content. Ameliorating material calculations and accounting shall be separate for wines made from each different kind of fruit.”; (C) by striking out the first sentence of subsection (b)(2) and inserting in lieu thereof the following: “Pure dry sugar or liquid sugar may be used in the production of wines under this subsection for the purpose of correcting natural deficiencies, but not to such an extent as would reduce the natural fixed acid in the corrected juice or wine to five parts per thousand.”; (D) by striking out subparagraph (B) of subsection (b)(2) and inserting in lieu thereof the following: “(B) Juice adjusted with pure dry sugar or liquid sugar as provided in this paragraph shall be treated in the same manner as original natural juice under the provisions of section 5383(b); except that if liquid sugar is used, the volume Ante, p. 162. of water contained therein must be deducted from the volume of ameliorating material authorized; and (E) by striking out in subsection (b)(2)(C) “may be withdrawn from reserve inventory with” and inserting in lieu thereof “shall have”. (3) Section 5392 (relating to definitions) is amended— (A) by striking out the first sentence of subsection (c) and inserting in lieu thereof the following: “For purposes of this subchapter the term ‘pure sugar’ means pure refined sugar, suitable for human consumption, having a dextrose equivalent of not less than 95 percent on a dry basis, and produced from cane, beets, or fruit, or from grain or other sources of starch.”; and (B) by adding at the end thereof the following new subsection: “(g) Liquid Sugar.— For purposes of this subchapter the term ‘liquid sugar’ means a substantially colorless pure sugar and water solution containing not less than 60 percent pure sugar by weight (60 degrees Brix).” (c) Conforming Amendments.— (1) Section 5382(b)(2) is amended by striking out “made without added sugar or reserved as provided in sections 5383(b) and 5384(b)”. (2) Section 5384(b)(2) is amended by striking out “reserved” in the fourth sentence. (3) The heading of section 5384(b) is amended by striking out “Reserve” and inserting in lieu thereof “Ameliorated”. (4) Section 5385(a) is amended by striking out “sugar solids content in excess of 15” and inserting in lieu thereof “total solids content in excess of 17”. (d) Effective Dates.— (1) The amendment made by subsection (a) shall take effect on July 1, 1965. (2) The amendments made by subsections (b) and (c) shall take effect on January 1, 1966. SEC. 807. EXPORTATION OF LIQUORS TO POSSESSIONS. (a) Exportation.— Section 5002(a) (relating to definitions) is amended by adding at the end thereof the following new paragraph: “(12) Export.— The terms ‘export’, ‘exported’, and ‘exportation’ shall include shipments to a possession of the United States.” (b) Conforming Amendment.— Section 5053(a) is amended by striking out “to a foreign country”. (c) Effective Date.— The amendments made by subsections (a) and (b) shall take effect on July 1, 1965. SEC. 808. TOBACCO. (a) Use of Reconstituted Tobacco as a Wrapper.— Section 5702 (relating to definitions for purposes of the tobacco taxes) is amended by striking out subsections (a) and (b) (as, redesignated by section 502) and inserting in lieu thereof the following: “(a) Cigar.— ‘Cigar’ means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of subsection (b)(2)). “(b) Cigarette.— ‘Cigarette’ means— “(1) any roll of tobacco wrapped in paper or in any substance not containing tobacco, and “(2) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (1).” (b) Credit as Well as Refund of Tax Permitted.— (1) Section 5705(a) (relating to refund of tax) is amended by striking out “Refund.—Refund of any tax imposed by this chapter shall be made” and inserting in lieu thereof “Credit or Refund.—Credit or refund of any tax imposed by this chapter or section 7652 shall be allowed or made”. (2) Section 5705(c) (relating to limitation on claim for refund) is amended by inserting “credit or” before “refund”. (3) Section 7652(a)(3) (relating to deposit of internal revenue collections on articles of Puerto Rican manufacture) is amended by inserting “(less the estimated amount necessary for payment of refunds and drawbacks)” after “transported to the United States”. (c) Clerical Amendments.— (1) The heading of section 5705 is amended by striking out 72 Stat. 1419. “REFUND OR” and inserting in lieu thereof “CREDIT, REFUND, OR”. (2) The table of sections for subchapter A of chapter 52 is amended by striking out “Refund or” in the item relating to section 5705 and inserting in lieu thereof “Credit, refund, or”. (d) Effective Dates.— (1) The amendments made by subsections (a) and (b)(3) shall take effect on July 1, 1965. (2) The amendments made by subsections (b)(1), (b)(2), and (c) shall take effect on October 1, 1965. SEC. 809. INCOME TAX CREDIT IN LIEU OF PAYMENTS WITH RESPECT TO CERTAIN USES OF GASOLINE AND LUBRICATING OIL (a) Gasoline Used on Farms.— (1) In general.— Section 6420 (relating to gasoline used on 70 Stat. 87. farms) is amended— (A) by striking out “If” in subsection (a) and inserting in lieu thereof “Except as provided in subsection (h), if”; and (B) by redesignating subsection (h) as (i), and by inserting after subsection (g) the following new subsection: “(h) Income Tax Credit in Lieu of Payment.— “(1) Persons not subject to income tax.— Payment shall be made under subsection (a) with respect to gasoline used after June 30, 1965, only to— “(A) the United States or an agency or instrumentality thereof, a State, a political subdivision of a State, or an agency or instrumentality of one or more States or political subdivisions, or “(B) an organization exempt from tax under section 501 (a) (other than an organization required to make a return 68A Stat. 163. of the tax imposed under subtitle A for its taxable year). “(2) Allowance of credit against income tax.— “For allowance of credit against the tax imposed by subtitle A for gasoline used after June 30, 1965, see section 39.” Post, p. 167. (2) Time for filing claims; period covered.— Subsection (b) of section 6420 (relating to time for filing claims; period covered) is amended to read as follows: “(b) Time for Filing Claim; Period Covered.— “(1) Gasoline used before july 1, 1965.— Except as provided in paragraph (2), not more than one claim may be filed under this section by any person with respect to gasoline used during the one-year period ending on June 30 of any year. No claim shall be allowed under this paragraph with respect to any one-year period unless filed on or before September 30 of the year in which such one-year period ends. “(2) Gasoline used after june 30, 1965.— In the case of gasoline used after June 30, 1965— “(A) not more than one claim may be filed under this section by any person with respect to gasoline used during his taxable year; and “(B) no claim shall be allowed under this section with respect to gasoline used during any taxable year unless filed by such person not later than the time prescribed by law for filing an income tax return for such taxable year. For purposes of this paragraph, a person’s taxable year shall be his taxable year for purposes of subtitle A, except that a person’s first taxable year beginning after June 30, 1966, shall include the period after June 30, 1965, and before the beginning of such first taxable year.” (3) Technical amendment.— Subsection (d) of section 6420 (relating to exempt sales, etc.) is amended by striking out “paid” in the first sentence and inserting in lieu thereof “payable”. (b) Gasoline Used for Certain Nonhighway Purposes or by Local Transit Systems.— (1) In general.— Section 6421 (relating to gasoline used for certain nonhighway purposes or by local transit systems) is amended— (A) by striking out “If” in subsections (a) and (b) and inserting in lieu thereof “Except as provided in subsection (i), if”; and (B) by redesignating subsection (i) as (j), and by inserting after subsection (h) the following new subsection: “(i) Income Tax Credit in Lieu of Payment.— “(1) Persons not subject to income tax.— Payment shall be made under subsections (a) and (b) with respect to gasoline used after June 30, 1965, only to— “(A) the United States or an agency or instrumentality thereof, a State, a political subdivision of a State, or an agency or instrumentality of one or more States or political subdivisions, or “(B) an organization exempt from tax under section 501(a) (other than an organization required to make a return of the tax imposed under subtitle A for its taxable year). “(2) Exception.— Paragraph (1) shall not apply to a payment of a claim filed under subsection (c)(8)(B). “(3) Allowance of credit against income tax.— “For allowance of credit against the tax imposed by subtitle A for gasoline used after June 30, 1965, see section Post, p. 167. 39.” (2) Time for filing claims; period covered.— Subsection (c) of 72 Stat. 1312. section 6421 (relating to time for filing claim; period covered) is amended— (A) by striking out “General rule.—Except as provided in paragraph (2)” in paragraph (1) and inserting in lieu thereof “Gasoline used before July 1, 1965.—Except as provided in paragraphs (2) and (3)”; (B) by striking out “If” in paragraph (2) and inserting in lieu thereof “Except as provided in paragraph (3), if”; and (C) by adding at the end thereof the following new paragraph: “(3) Gasoline used after june 30, 1965.— “(A) In general.— In the case of gasoline used after June 30, 1965— “(i) except as provided in subparagraph (B), not more than one claim may be filed under subsection (a), and not more than one claim may be filed under subsection (b), by any person with respect to gasoline used during his taxable year; and “(ii) no claim shall be allowed under this subparagraph with respect to gasoline used during any taxable year unless filed by such person not later than the time prescribed by law for filing an income tax return for such taxable year. For purposes of this paragraph, a person’s taxable year shall be his taxable year for purposes of subtitle A, except that a person’s first taxable year beginning after June 30, 1965, shall include the period after June 30, 1965, and before the beginning of such first taxable year. “(B) Exception.— If $1,000 or more is payable under this section to any person with respect to gasoline used during any of the first three quarters of his taxable year, a claim may be filed under this section by such person with respect to gasoline used during such quarter. No claim filed under this subparagraph shall be allowed unless filed on or before the last day of the first quarter following the quarter for which the claim is filed.” (3) Technical amendment.— Subsection (e)(1) of section 6421 (relating to exempt sales, etc.) is amended by striking out 70 Stat. 395. “paid” in the first sentence and inserting in lieu thereof “payable”. (c) Credit Against Income Tax.— Subpart A of part IV of subchapter A of chapter 1 (relating to credits allowable) is amended by 68A Stat. 12. renumbering section 39 as 40, and by inserting after section 38 the following new section: “SEC. 39. CERTAIN USES OF GASOLINE AND LUBRICATING OIL. “(a) General Rule.— There shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the sum of the amounts payable to the taxpayer— “(1) under section 6420 with respect to gasoline used during the taxable year on a farm for farming purposes (determined without regard to section 6420(h)), Ante, p. 165. “(2) under section 6421 with respect to gasoline used during the taxable year (A) otherwise than as a fuel in a highway vehicle or (B) in vehicles while engaged in furnishing certain public passenger land transportation service (determined without regard to section 6421 (i)), and Ante, p. 166. “(3) under section 6424 with respect to lubricating oil used during the taxable year otherwise than in a highway motor vehicle (determined without regard to section 6424(g)). Ante, p. 138. “(b) Transitional Rules.— For purposes of paragraphs (1) and (2) of subsection (a), a taxpayer’s first taxable year beginning after June 30, 1965, shall include the period after June 30, 1965, and before the beginning of such first taxable year. For purposes of paragraph (3) or subsection (a), a taxpayer’s first taxable year beginning after December 31, 1965, shall include the period after December 31, 1965, and before the beginning of such first taxable year. “(c) Exception.— Credit shall not be allowed under subsection (a) for any amount payable under section 6421 or 6424, if a claim for such amount is timely filed, and under section 6421 (i) or 6424(g) is payable, under such section.” (d) Technical and Conforming Amendments.— (1) The table of sections for subpart A of part IV of subchapter A of chapter 1 is amended by striking out the item relating to section 39 and inserting in lieu thereof the following: “Sec. 39. Certain uses of gasoline and lubricating oil. “Sec. 40. Overpayments of tax.” (2) Section 72(n)(3) (relating to determination of taxable 76 Stat. 825. income for certain purposes) is amended by striking out “section 31” and inserting in lieu thereof “sections 31 and 39”. (3) Section 874(a) (relating to allowance of deduction and 68A Stat. 281. credits of nonresident aliens) is amended by inserting before the period at the end thereof “or the credit provided by section 39 for certain uses of gasoline and lubricating oil”. (4) (A) Section 6201(a) (relating to assessment authority of the Secretary or his delegate) is amended by adding at the end thereof the following new paragraph: “(4) Erroneous credit for use of gasoline.— If on any return or claim for refund of income taxes under subtitle A there is an overstatement of the credit allowable by section 39 (relating to certain uses of gasoline and lubricating oil), the amount so over-stated which is allowed against the tax shown on the return or which is allowed as a credit or refund may be assessed by the Secretary or his delegate in the same manner as in the case of a mathematical error appearing upon the return.” (B) Section 6213(e) is amended by adding at the end thereof the following new paragraph: “(3) For assessment as if a mathematical error on the return, in the case of erroneous claims for credits under section 39, see section 6201(a)(4).” (5) (A) Section 6211(b) (relating to rules for applying the definition of a deficiency) is amended by adding at the end thereof the following new paragraph: “(4) The tax imposed by subtitle A and the tax shown on the return shall both be determined without regard to the credit Ante, p. 167. under section 39, unless, without regard to such credit, the tax imposed by subtitle A exceeds the excess of the amount specified in subsection (a)(1) over the amount specified in subsection (a)(2).” (B) Section 1314(a)(1)(A) (relating to ascertainment of amount of adjustment) and section 1481(b)(2)(A)(i) (relating to credit against repayment on account or renegotiation or allowance) are amended by striking out “(b)(1) and (3)” and inserting in lieu thereof “(b)(1), (3), and (4)”. (6) Section 6401 (relating to amounts treated as overpayments) is amended by striking out subsection (b) and inserting in lieu thereof the following: “(b) Excessive Credits Under Sections 31 and 39.— If the amount allowable as credits under sections 31 (relating to tax withheld on wages) and 39 (relating to certain uses of gasoline and lubricating oil) exceeds the tax imposed by subtitle A (reduced by the credits allowable under subpart A of part IV of subchapter A of chapter 1, other than the credits allowable under sections 31 and 39), the amount of such excess shall be considered an overpayment,” (e) Transfers From Highway Trust Fund.— Section 209(f) of 70 Stat. 399. 23 U3C 120 note. the Highway Revenue Act of 1956 (relating to expenditures from the Highway Trust Fund) is amended by adding at the end thereof the following new paragraph: “(6) Transfers from the trust fund for income tax credits allowed for certain uses of gasoline and lubricating oil.— The Secretary of the Treasury shall pay from time to time from the Trust Fund into the general fund of the Treasury amounts equivalent to the credits allowed under section 39 of the Internal Revenue Code of 1954 (relating to credit for certain uses of gasoline and lubricating oil) with respect to gasoline and lubricating oil used before October 1, 1972. Such amounts shall be transferred on the basis of estimates by the Secretary of the Treasury, and proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were in excess or less than the credits allowed.” (f) Effective Dates.— The amendments made by subsections (a) and (b) shall apply with respect to gasoline used on or after July 1, 1965. The amendments made by subsections (c) and (d) shall apply to taxable years beginning on or after July 1, 1965. SEC. 810. STATUTE OF LIMITATIONS ON ASSESSMENT AND COLLECTION OF EXCISE TAXES. (a) Return Deemed Filed.— Subsection (b) of section 6501 (relating 68A Stat. 803. to time return deemed filed) is amended by adding at the end thereof the following new paragraph: “(4) Return of excise taxes.— For purposes of this section, the filing of a return for a specified period on which an entry has been made with respect to a tax imposed under a provision of subtitle D (including a return on which an entry has been made showing no liability for such tax for such period) shall constitute the filing of a return of all amounts of such tax which, if properly paid, would be required to be reported on such return for such period.” (b) Substantial Omission of Tax on Return.— (1) In general.— Subsection (e) of section 6501 (relating to limitations on assessment and collection where there is an omission from gross income) is amended by adding at the end thereof the following new paragraph: “(3) Excise taxes.— In the case of a return of a tax imposed under a provision of subtitle D, if the return omits an amount of such tax properly includible thereon which exceeds 25 percent of the amount of such tax reported thereon, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time within 6 years after the return is filed.” (2) Clerical amendment.— The heading for subsection (e) of section 6501 is amended by striking out “Omission From Gross Income” and inserting in lieu thereof “Substantial Omission of Items”. (c) Effective Date.— The amendments made by subsections (a) and (b) shall apply with respect to returns filed on or after July 1, 1965. SEC. 811. EXCHANGES FOR SALE OF POULTRY. (a) Exemption From Tax.— A corporation, association, or organization organized and operated exclusively for the purpose of providing an exchange for the sale of poultry for the poultry growers of a particular locality shall be treated for purposes of the Internal Revenue Code of 1954 as an organization described in section 501(c) 68A Stat. 163; 74 Stat. 534. (relating to list of exempt organizations) of such Code, if— (1) such corporation, association, or organization has no capital stock and is not organized for profit, (2) no member of the governing body of such corporation, association, or organization receives any compensation from such corporation, association, or organization, (3) the net earnings of such corporation, association, or organization (except for reasonable additions to reserves for the operation of such exchange) are devoted exclusively to disseminating information as to the best methods of poultry culture and to other agricultural purposes, and (4) at all times on and after June 10, 1965, and before the close of its last taxable year beginning before January 1, 1966, all of the net assets of such corporation, association, or organization must, on liquidation for any reason, be transferred to an educational organization which is exempt from tax under section 501(a) of such Code or which is an agency or instrumentality of, or is owned or operated by, a State. (b) Application of Subsection (a).— Subsection (a) shall apply to taxable years beginning after December 31, 1953, and ending after August 16, 1954, which begin before January 1, 1966. SEC. 812. PROHIBITION UPON LEVIES ON MAIL. (a) In General.— Section 6334(a) (relating to property exempt from levy) is amended by adding at the end thereof the following new paragraph: “(5) Undelivered mail.— Mail, addressed to any person, which has not been delivered to the addressee.” (b) Effective Date.— The amendment made by subsection (a) shall take effect on the date of the enactment of this Act. SEC. 813. STATE-CONDUCTED SWEEPSTAKES. (a) Section 4402 (relating to exemptions from the tax on wagers) is amended by striking out “and” at the end of paragraph (1), by striking out the period at the end of paragraph (2) and inserting or”, and by adding at the end thereof the following new paragraph: “(3) State-conducted sweepstakes.— On any wager placed in a sweepstakes, wagering pool, or lottery— “(A) which is conducted by an agency of a State acting under authority of State law, and “(B) the ultimate winners in which are determined by the results of a horse race, but only if such wager is placed with the State agency conducting such sweepstakes, wagering pool, or lottery, or with its authorized employees or agents.” (b) The amendment made by subsection (a) shall apply with respect to wagers placed after March 10, 1964.

2. 1970

   Airport and Airway Revenue Act of 1970

   Pub. L. 91–258 § 207(c)(1) · 84 Stat. 219

   Inserted · 26 U.S.C. § 34

   Pub. L. 91–258, § 207(c)(1), inserted reference to special fuels in section catchline

   Source evidence

   Code amendment note
   Pub. L. 91–258, § 207(c)(1), inserted reference to special fuels in section catchline.

   Enacted provision · exact public law section
   SEC. 207. PAYMENTS WITH RESPECT TO CERTAIN USES OF GASOLINE AND SPECIAL FUELS. (a) Payments With Respect to Certain Nontaxable Uses of Fuels.— Subchapter B of chapter 65 (relating to rules of special Ante, p. 245. application) is amended by adding after section 6426 (as added by section 406 (e) of this title) the following new section:

3. 1970

   Airport and Airway Revenue Act of 1970

   Pub. L. 91–258 § 207(c)(2) · 84 Stat. 219

   Added · 26 U.S.C. § 34(a)(4)

   Pub. L. 91–258, § 207(c)(2), added par. (4)

   Source evidence

   Code amendment note
   Subsec. (a)(4). Pub. L. 91–258, § 207(c)(2), added par. (4).

   Enacted provision · exact public law section
   SEC. 207. PAYMENTS WITH RESPECT TO CERTAIN USES OF GASOLINE AND SPECIAL FUELS. (a) Payments With Respect to Certain Nontaxable Uses of Fuels.— Subchapter B of chapter 65 (relating to rules of special Ante, p. 245. application) is amended by adding after section 6426 (as added by section 406 (e) of this title) the following new section:

4. 1970

   Airport and Airway Revenue Act of 1970

   Pub. L. 91–258 § 207(c)(3) · 84 Stat. 219

   Inserted · 26 U.S.C. § 34(c)

   Pub. L. 91–258, § 207(c)(3), (4), inserted references to sections 6427 and 6427(f), respectively

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 91–258, § 207(c)(3), (4), inserted references to sections 6427 and 6427(f), respectively.

   Enacted provision · exact public law section
   SEC. 207. PAYMENTS WITH RESPECT TO CERTAIN USES OF GASOLINE AND SPECIAL FUELS. (a) Payments With Respect to Certain Nontaxable Uses of Fuels.— Subchapter B of chapter 65 (relating to rules of special Ante, p. 245. application) is amended by adding after section 6426 (as added by section 406 (e) of this title) the following new section:

5. 1976

   Pub. L. 94–455 § 1906(b)(8) · 90 Stat. 1520

   Substituted · 26 U.S.C. § 34(a)(1)

   Pub. L. 94–455, § 1906(b)(8), substituted “6420(g)” for “6420(h)”

   Source evidence

   Code amendment note
   Subsec. (a)(1). Pub. L. 94–455, § 1906(b)(8), substituted “6420(g)” for “6420(h)”.

   Enacted provision · exact public law section
   (8) Amendment conforming to amendment of section 6420.— Section 39(a)(1) is amended by striking out “section 6420(h)” and inserting in lieu thereof “section 6420(g)”.

6. 1976

   Pub. L. 94–455 § 1906(b)(9) · 90 Stat. 1520

   Substituted · 26 U.S.C. § 34(a)(3)

   Pub. L. 94–455, § 1906(b)(9), substituted “6424(f)” for “6424(g)”

   Source evidence

   Code amendment note
   Subsec. (a)(3). Pub. L. 94–455, § 1906(b)(9), substituted “6424(f)” for “6424(g)”.

   Enacted provision · exact public law section
   (9) Amendment conforming to amendment of section 6424.— Section 39(a)(3) is amended by striking out “section 6424(g)” Ante, p, 1829. and inserting in lieu thereof “section 6424(f)”.

7. 1976

   Pub. L. 94–455 § 1901(a)(3) · 90 Stat. 1520

   1. Redesignated · 26 U.S.C. § 34(b)

      Pub. L. 94–455, § 1901(a)(3), redesignated subsec. (c) as (b)

   2. Substituted · 26 U.S.C. § 34(b)

      Pub. L. 94–455, § 1901(a)(3), substituted “section 6421(i), 6424(f), or 6427(f), is payable” for “section 6421(i), 6424(g) or 6427(f) is payable”. Former subsec. (b), relating to determination of taxpayers first taxable year with respect to tax credit for certain uses of gasoline and lubricating oil, was struck out

   Target inherited from the preceding amendment note.

   Source evidence

   Code amendment note
   Pub. L. 94–455, § 1901(a)(3), redesignated subsec. (c) as (b) and substituted “section 6421(i), 6424(f), or 6427(f), is payable” for “section 6421(i), 6424(g) or 6427(f) is payable”. Former subsec. (b), relating to determination of taxpayers first taxable year with respect to tax credit for certain uses of gasoline and lubricating oil, was struck out.

   Enacted provision · exact public law section
   (3) Amendment of section 39.— Section 39 (relating to certain uses of gasoline, special fuels, and lubricating oil) is amended by striking out subsections (b) and (c) and inserting after subsection (a) the following new subsection: “(b) Exception.— Credit shall not be allowed under subsection (a) for any amount payable under section 6421, 6424, or 6427, if a claim for such amount is timely filed and, under section 6421 (i), 6424 (f), or 6427(f), is payable under such section.”

8. 1976

   Pub. L. 94–455 § 1901(a)(3) · 90 Stat. 1520

   Redesignated · 26 U.S.C. § 34(c)

   Pub. L. 94–455, § 1901(a)(3), redesignated subsec. (c) as (b)

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 94–455, § 1901(a)(3), redesignated subsec. (c) as (b).

   Enacted provision · exact public law section
   (3) Amendment of section 39.— Section 39 (relating to certain uses of gasoline, special fuels, and lubricating oil) is amended by striking out subsections (b) and (c) and inserting after subsection (a) the following new subsection: “(b) Exception.— Credit shall not be allowed under subsection (a) for any amount payable under section 6421, 6424, or 6427, if a claim for such amount is timely filed and, under section 6421 (i), 6424 (f), or 6427(f), is payable under such section.”

9. 1976

   Pub. L. 94–530 § 1(c)(1) · 90 Stat. 2487

   Substituted · 26 U.S.C. § 34(a)(4)

   Pub. L. 94–530 substituted “6427(g)” for “6427(f)”

   Source evidence

   Code amendment note
   Subsec. (a)(4). Pub. L. 94–530 substituted “6427(g)” for “6427(f)”.

   Enacted provision · exact public law section
   (1) Subsections (a)(4) and (c) of section 39 of such Code are 26 USC 39. each amended by striking out “6427 (f)” and inserting in lieu thereof “6427(g)”.

10. 1976

    Pub. L. 94–530 § 1(c)(1) · 90 Stat. 2487

    Redesignated · 26 U.S.C. § 34(b)

    Pub. L. 94–530, which directed the amendment of subsec. (c) by substituting “6427(g)” for “6427(f)”, was executed to subsec. (b) to reflect the probable intent of Congress and the redesignation of subsec. (c) as (b) by Pub. L. 94–455

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 94–530, which directed the amendment of subsec. (c) by substituting “6427(g)” for “6427(f)”, was executed to subsec. (b) to reflect the probable intent of Congress and the redesignation of subsec. (c) as (b) by Pub. L. 94–455.

    Enacted provision · exact public law section
    (1) Subsections (a)(4) and (c) of section 39 of such Code are 26 USC 39. each amended by striking out “6427 (f)” and inserting in lieu thereof “6427(g)”.

11. 1978

    Highway Revenue Act of 1978

    Pub. L. 95–599 title V § 505(c)(1) · 92 Stat. 2689

    Substituted · 26 U.S.C. § 34(a)(4)

    Pub. L. 95–599 substituted “6427(h)” for “6427(g)”

    Source evidence

    Code amendment note
    Subsec. (a)(4). Pub. L. 95–599 substituted “6427(h)” for “6427(g)”.

    Enacted provision · exact public law section
    (1) Subsections (a)(4) and (b) of section 39 of such Code are 26 USC 39. each amended by striking out “6427(g)” and inserting in lieu thereof “6427(h)”.

12. 1978

    Highway Revenue Act of 1978

    Pub. L. 95–599 title V § 505(c)(1) · 92 Stat. 2689

    Substituted · 26 U.S.C. § 34(b)

    Pub. L. 95–599 substituted “6427(h)” for “6427(g)”

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 95–599 substituted “6427(h)” for “6427(g)”.

    Enacted provision · exact public law section
    (1) Subsections (a)(4) and (b) of section 39 of such Code are 26 USC 39. each amended by striking out “6427(g)” and inserting in lieu thereof “6427(h)”.

13. 1978

    Energy Tax Act of 1978

    Pub. L. 95–618 title II § 233(b)(2)(C) · 92 Stat. 3174

    Substituted · 26 U.S.C. § 34(a)(3)

    Pub. L. 95–618 substituted “for certain nontaxable purposes” for “otherwise than in a highway motor vehicle”

    Source evidence

    Code amendment note
    Subsec. (a)(3). Pub. L. 95–618 substituted “for certain nontaxable purposes” for “otherwise than in a highway motor vehicle”.

    Enacted provision · exact public law section
    (b) Repayment of Tax on Lubricating Oil Used in Intercity, Local, or School Buses.— (1) In general.— Subsection (a) of section 6424 (relating to 26 USC 6424. lubricating oil not used in highway motor vehicles) is amended to read as follows: “(a) Payments.— Except as provided in subsection (f), if lubricating oil (other than cutting oils, as defined in section 4092(b), and 26 USC 4092. other than oil which has previously been used) is used— (1) in a qualified business use (as defined in section 6421(d) 26 USC 6421. (2)), or “(2) in a qualified bus (as defined in section 4221(d) (7)), 26 USC 4221. the Secretary shall pay (without interest) to the ultimate purchaser of such lubricating oil an amount equal to 6 cents for each gallon of lubricating oil so used.” (3) Technical and conforming amendments.— (A) The section heading for section 6424 is amended by 26 USC 6424. striking out “NOT USED IN HIGHWAY MOTOR VEHICLES” and inserting in lieu thereof “USED FOR CERTAIN NONTAXABLE PURPOSES”. (B) The table of sections for subchapter B of chapter 65 26 USC 6411. (relating to rules of special application) is amended by striking out “not used In highway motor vehicles” in the item relating to section 6424 and inserting in lieu thereof “used for certain nontaxable purposes”. (C) Paragraph (3) of section 39(a) (relating to certain 26 USC 39. uses of gasoline, special fuels, and lubricating oil) is amended by striking out “otherwise than in a highway motor vehicle” and inserting in lieu thereof “for certain nontaxable purposes”. (D) Sections 6504(9) and 6675(a) are each amended by 26 USC 6504, 6675. striking out “not used in highway motor vehicles” and inserting in lieu thereof “used for certain nontaxable purposes”. (E) Paragraph (3) of section 209(f) of the Highway Revenue 23 USC 120 note. Act of 1956 is amended by striking out “lubricating oil not used in highway motor vehicles” and inserting in lieu thereof “lubricating oil used for certain nontaxable purposes”.

14. 1980

    Pub. L. 96–223 title II § 232(d)(4)(A) · 94 Stat. 229

    Substituted · 26 U.S.C. § 34(a)(4)

    Pub. L. 96–223 substituted “6427(i)” for “6427(h)”

    Source evidence

    Code amendment note
    Subsec. (a)(4). Pub. L. 96–223 substituted “6427(i)” for “6427(h)”.

    Enacted provision · exact public law section
    (A) Subsections (a)(4) and (b) of section 39 are each amended by striking out “6427(h)” and inserting in lieu thereof “6427(i)”.

15. 1980

    Pub. L. 96–223 title II § 232(d)(4)(A) · 94 Stat. 229

    Substituted · 26 U.S.C. § 34(b)

    Pub. L. 96–223 substituted “6427(i)” for “6427(h)”

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 96–223 substituted “6427(i)” for “6427(h)”.

    Enacted provision · exact public law section
    (A) Subsections (a)(4) and (b) of section 39 are each amended by striking out “6427(h)” and inserting in lieu thereof “6427(i)”.

16. 1983

    Surface Transportation Assistance Act of 1982

    Pub. L. 97–424 § 515(b)(6)(C) · 96 Stat. 2097

    Substituted · 26 U.S.C. § 34

    Pub. L. 97–424, § 515(b)(6)(C), substituted “and special fuels” for “, special fuels, and lubricating oil” after “gasoline” in section catchline

    Source evidence

    Code amendment note
    Pub. L. 97–424, § 515(b)(6)(C), substituted “and special fuels” for “, special fuels, and lubricating oil” after “gasoline” in section catchline.

    Enacted provision · exact public law section
    (C) The heading for section 39 is amended by striking out “, special fuels, and lubricating oil” and inserting in lieu thereof “and special fuels”.

17. 1983

    Surface Transportation Assistance Act of 1982

    Pub. L. 97–424 § 515(b)(6)(A) · 96 Stat. 2097

    1. Inserted · 26 U.S.C. § 34(a)(2)(4)

       Pub. L. 97–424, § 515(b)(6)(A), inserted “and” at end of par. (2)

    2. Redesignated · 26 U.S.C. § 34(a)(2)(4)

       Pub. L. 97–424, § 515(b)(6)(A), redesignated par. (4) as (3)

    3. Struck · 26 U.S.C. § 34(a)(2)(4)

       Pub. L. 97–424, § 515(b)(6)(A), struck out former (3) which referred to amounts payable to the taxpayer under section 6424 with respect to lubricating oil used during the taxable year for certain nontaxable purposes (determined without regard to section 6424(f))

    Source evidence

    Code amendment note
    Subsec. (a)(2) to (4). Pub. L. 97–424, § 515(b)(6)(A), inserted “and” at end of par. (2), redesignated par. (4) as (3), and struck out former (3) which referred to amounts payable to the taxpayer under section 6424 with respect to lubricating oil used during the taxable year for certain nontaxable purposes (determined without regard to section 6424(f)).

    Enacted provision · exact public law section
    (A) Subsection (a) of section 39 is amended by striking out 26 USC 39. paragraph (3), by redesignating paragraph (4) as paragraph (3), and by inserting “and” at the end of paragraph (2).

18. 1983

    Surface Transportation Assistance Act of 1982

    Pub. L. 97–424 § 515(b)(6)(B)(i) · 96 Stat. 2097

    Substituted · 26 U.S.C. § 34(b)

    Pub. L. 97–424, § 515(b)(6)(B)(i), substituted “6421 or 6427” for “6421, 6424, or 6427” after “amount payable under”

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 97–424, § 515(b)(6)(B)(i), substituted “6421 or 6427” for “6421, 6424, or 6427” after “amount payable under”.

    Enacted provision · exact public law section
    (i) by striking out “section 6421, 6424, or 6427” and inserting in lieu thereof “section 6421 or 6427”, and

19. 1983

    Surface Transportation Assistance Act of 1982

    Pub. L. 97–424 § 515(b)(6)(B)(ii) · 96 Stat. 2097

    Substituted · 26 U.S.C. § 34(b)

    Pub. L. 97–424, § 515(b)(6)(B)(ii), substituted “6421(i) or 6427(i)” for “6421(i), 6424(f), or 6427(i)” after “and, under”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 97–424, § 515(b)(6)(B)(ii), substituted “6421(i) or 6427(i)” for “6421(i), 6424(f), or 6427(i)” after “and, under”.

    Enacted provision · exact public law section
    (ii) by striking out “section 6421(i), 6424(f), or 6427(i)” and inserting in lieu thereof “section 6421(i) or 6427(i)”.

20. 1984

    Tax Reform Act of 1984

    Pub. L. 98–369 § 471(c) · 98 Stat. 494

    Changed · 26 U.S.C. § 34

    Pub. L. 98–369, § 471(c), renumbered section 39 of this title as this section

    Source evidence

    Code amendment note
    Pub. L. 98–369, § 471(c), renumbered section 39 of this title as this section.

    Enacted provision · exact public law section
    (c) Sections Moved to Appropriate Place in Part IV.— (1) Designation.— The following sections of such part IV are henceforth to be designated in accordance with the following table: Old section number: New section number: New subpart designation:  44A  21 A  37  22 A  44C  23 A  41  24 A  33  27 B  44H  28 B  44D  29 B  44F  30 B  31  31 C  43  32 C  32  33 C  39  34 C  45  35 C  44E  40 D  44G  41 D (2) Placed in appropriate subparts.— Each section for which paragraph (1) provides a new section number is hereby moved to the appropriate place in the appropriate subpart of such part IV.

21. 1984

    Tax Reform Act of 1984

    Pub. L. 98–369 § 911(d)(2)(A) · 98 Stat. 494

    Redesignated · 26 U.S.C. § 34(a)(3)

    Pub. L. 98–369, § 911(d)(2)(A), which directed the amendment of par. (4) by substituting “6427(j)” for “6427(i)” was executed to par. (3) to reflect the probable intent of Congress and the redesignation of par. (4) as (3) by Pub. L. 97–424

    Source evidence

    Code amendment note
    Subsec. (a)(3). Pub. L. 98–369, § 911(d)(2)(A), which directed the amendment of par. (4) by substituting “6427(j)” for “6427(i)” was executed to par. (3) to reflect the probable intent of Congress and the redesignation of par. (4) as (3) by Pub. L. 97–424.

    Enacted provision · exact public law section
    (A) Subsections (a)(4) and (b) of section 39 (as in effect before the enactment made by title IV of this Act) are each amended by striking out “6427(i)” and inserting in lieu thereof “6427(j)”.

22. 1984

    Tax Reform Act of 1984

    Pub. L. 98–369 § 911(d)(2)(A) · 98 Stat. 494

    Substituted · 26 U.S.C. § 34(b)

    Pub. L. 98–369, § 911(d)(2)(A), substituted “6427(j)” for “6427(i)”

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 98–369, § 911(d)(2)(A), substituted “6427(j)” for “6427(i)”.

    Enacted provision · exact public law section
    (A) Subsections (a)(4) and (b) of section 39 (as in effect before the enactment made by title IV of this Act) are each amended by striking out “6427(i)” and inserting in lieu thereof “6427(j)”.

23. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 § 1877(a) · 100 Stat. 2085

    Amended · 26 U.S.C. § 34(a)(3)

    Pub. L. 99–514, § 1877(a), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “under section 6427 with respect to fuels used for nontaxable purposes or resold during the taxable year (determined without regard to section 6427(j)).”

    Source evidence

    Code amendment note
    Subsec. (a)(3). Pub. L. 99–514, § 1877(a), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “under section 6427 with respect to fuels used for nontaxable purposes or resold during the taxable year (determined without regard to section 6427(j)).”

    Enacted provision · exact public law section
    (a) Amendment Related to Section 911 of the Act.— Paragraph (3) of section 34(a) (relating to credit for certain uses of gasoline and special fuels) is amended to read as follows: “(3) under section 6427— “(A) with respect to fuels used for nontaxable purposes or resold, or “(B) with respect to any qualified diesel-powered highway vehicle purchased (or deemed purchased under section 6427(g)(6)), during the taxable year (determined without regard to section 6427(j)).”

24. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 § 1703(e)(2)(F) · 100 Stat. 2085

    Substituted · 26 U.S.C. § 34(a)(3)

    Pub. L. 99–514, § 1703(e)(2)(F), substituted “6427(k)” for “6427(j)”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 99–514, § 1703(e)(2)(F), substituted “6427(k)” for “6427(j)”.

    Enacted provision · exact public law section
    (F) Section 34(a)(3) is amended by striking out “section 6427(j)” and inserting in lieu thereof “section 6427(k)”.

25. 1988

    Technical and Miscellaneous Revenue Act of 1988

    Pub. L. 100–647 title I § 1017(c)(2) · 102 Stat. 3342

    Substituted · 26 U.S.C. § 34(b)

    Pub. L. 100–647 substituted “section 6421(j) or 6427(k)” for “section 6421(i) or 6427(j)”

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 100–647 substituted “section 6421(j) or 6427(k)” for “section 6421(i) or 6427(j)”.

    Enacted provision · exact public law section
    (2) Subsection (b) of section 34 of the 1986 Code is amended by striking out “section 6421(i) or 6427(j)” and inserting in lieu thereof “section 6421(j) or 6427(k)”.

26. 1996

    Small Business Job Protection Act of 1996

    Pub. L. 104–188 title I § 1606(b)(1) · 110 Stat. 1755

    Amended · 26 U.S.C. § 34(a)(3)

    Pub. L. 104–188 amended par. (3) generally. Prior to amendment, par. (3) read as follows: “under section 6427—

    Source evidence

    Code amendment note
    Subsec. (a)(3). Pub. L. 104–188 amended par. (3) generally. Prior to amendment, par. (3) read as follows: “under section 6427—

    “(A) with respect to fuels used for nontaxable purposes or resold, or “(B) with respect to any qualified diesel-powered highway vehicle purchased (or deemed purchased under section 6427(g)(6)), during the taxable year (determined without regard to section 6427(k)).”

    Enacted provision · exact public law section
    (1) Paragraph (3) of section 34(a) is amended to read as follows: “(3) under section 6427 with respect to fuels used for non-taxable purposes or resold during the taxable year (determined without regard to section 6427(k)).”.

27. 1998

    Internal Revenue Service Restructuring and Reform Act of 1998

    Pub. L. 105–206 title VI § 6023(24)(B) · 112 Stat. 685

    Substituted · 26 U.S.C. § 34(b)

    Pub. L. 105–206 substituted “section 6421(i)” for “section 6421(j)”

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 105–206 substituted “section 6421(i)” for “section 6421(j)”.

    Enacted provision · exact public law section
    (B) Subsection (b) of section 34 of the 1986 Code is amended by striking “section 6421(j)” and inserting “section 6421(i)”.

    Effective date note
    Pub. L. 105–206, title VI, § 6023(32), July 22, 1998, 112 Stat. 826, provided that: “The amendments made by this section [amending this section and sections 45A, 59, 72, 142, 501, 512, 543, 871, 1017, 1250, 3121, 3401, 4092, 4221, 4222, 4973, 4975, 6039, 6050R, 6103, 6416, 6421, 6427, 6501, 7434, 7702B, 7872, and 9502 of this title] shall take effect on the date of the enactment of this Act [July 22, 1998].”

28. 2007

    Tax Technical Corrections Act of 2007

    Pub. L. 110–172 § 11(a)(4)(A) · 121 Stat. 2473

    Struck · 26 U.S.C. § 34(a)(1)

    Pub. L. 110–172, § 11(a)(4)(A), struck out “with respect to gasoline used during the taxable year on a farm for farming purposes” before “(determined without regard to section 6420(g))”

    Source evidence

    Code amendment note
    Subsec. (a)(1). Pub. L. 110–172, § 11(a)(4)(A), struck out “with respect to gasoline used during the taxable year on a farm for farming purposes” before “(determined without regard to section 6420(g))”.

    Enacted provision · exact public law section
    (A) in paragraph (1), by striking “with respect to gasoline used during the taxable year on a farm for farming purposes”,

29. 2007

    Tax Technical Corrections Act of 2007

    Pub. L. 110–172 § 11(a)(4)(B) · 121 Stat. 2473

    Struck · 26 U.S.C. § 34(a)(2)

    Pub. L. 110–172, § 11(a)(4)(B), which directed striking out “with respect to gasoline used during the taxable year: (A) otherwise than as a fuel in a highway vehicle; or (B) in vehicles while engaged in furnishing certain public passenger land transportation service”, was executed by striking out “with respect to gasoline used during the taxable year (A) otherwise than as a fuel in a highway vehicle or (B) in vehicles while engaged in furnishing certain public passenger land transportation service” before “(determined without regard to section 6421(i))”, to reflect the probable intent of Congress

    Source evidence

    Code amendment note
    Subsec. (a)(2). Pub. L. 110–172, § 11(a)(4)(B), which directed striking out “with respect to gasoline used during the taxable year: (A) otherwise than as a fuel in a highway vehicle; or (B) in vehicles while engaged in furnishing certain public passenger land transportation service”, was executed by striking out “with respect to gasoline used during the taxable year (A) otherwise than as a fuel in a highway vehicle or (B) in vehicles while engaged in furnishing certain public passenger land transportation service” before “(determined without regard to section 6421(i))”, to reflect the probable intent of Congress.

    Enacted provision · exact public law section
    (B) in paragraph (2), by striking “with respect to gasoline used during the taxable year: (A) otherwise than as a fuel in a highway vehicle; or (B) in vehicles while engaged in furnishing certain public passenger land transportation service”, and

30. 2007

    Tax Technical Corrections Act of 2007

    Pub. L. 110–172 § 11(a)(4)(C) · 121 Stat. 2473

    Struck · 26 U.S.C. § 34(a)(3)

    Pub. L. 110–172, § 11(a)(4)(C), struck out “with respect to fuels used for nontaxable purposes or resold during the taxable year” before “(determined without regard to section 6427(k))”

    Source evidence

    Code amendment note
    Subsec. (a)(3). Pub. L. 110–172, § 11(a)(4)(C), struck out “with respect to fuels used for nontaxable purposes or resold during the taxable year” before “(determined without regard to section 6427(k))”.

    Enacted provision · exact public law section
    (C) in paragraph (3), by striking “with respect to fuels used for nontaxable purposes or resold during the taxable year”.

32 of 33 references resolved to an enrolled provision · 1 partial