Pub. L. 87-61 Jun. 29, 1961

75 Stat. 123 · Changed 11 sections of the Code

Bill H.R. 6713

§ 4041 Imposition of tax

  • (a) Pub. L. 87–61, § 201(a), increased tax on diesel fuel from 3 to 4 cents a gallon, and substituted “a tax of 2 cents a…
  • (b) Pub. L. 87–61, § 201(a), increased tax on special motor fuels from 3 to 4 cents a gallon, and substituted “a tax of 2…
  • (c) Pub. L. 87–61, § 201(c), substituted “October 1, 1972” for “July 1, 1972”.
  • (f) Pub. L. 87–61, § 201(d), repealed subsec. (f) which authorized a temporary increase in taxes under subsecs. (a) and (b).

§ 4071 Imposition of tax

  • (a) Pub. L. 87–61, § 202(a), increased tax from 8 to 10 cents a pound.
  • (a) Pub. L. 87–61, § 202(c), increased tax from 9 to 10 cents a pound.
  • (a) Pub. L. 87–61, § 202(c), increased tax from 3 to 5 cents a pound.
  • (c) Pub. L. 87–61, § 202(d), substituted “October 1, 1972” for “July 1, 1972”, added par. (2), and redesignated former par.…

§ 4081 Imposition of tax

  • (a) Pub. L. 87–61, § 201(b), increased tax from 3 to 4 cents a gallon.
  • (b) Pub. L. 87–61, § 201(c), substituted “October 1, 1972” for “July 1, 1972.”
  • (c) Pub. L. 87–61, § 201(d), repealed subsec. (c) which authorized a temporary increase in tax for the period October 1…

§ 4218 Use by manufacturer or importer considered sale

  • (a) Pub. L. 87–61 inserted sentence making subsection inapplicable in the case of gasoline used by any person, for nonfuel…

§ 4221 Certain tax-free sales

  • (d)(6) Pub. L. 87–61 added subpar. (C).

§ 4481 Imposition of tax

  • (a) Pub. L. 87–61, § 203(a), (b)(2)(A), increased rate of tax from $1.50 to $3.00 a year, and provided for a tax at the…
  • (c) Pub. L. 87–61, § 203(b)(2)(B), substituted “any taxable period” for “any year”, “after the first month in such period”…
  • (d) Pub. L. 87–61, § 203(b)(2)(B), made conforming changes to refer to payment of tax for a taxable period instead of…
  • (e) Pub. L. 87–61, § 203(b)(1), substituted “before October 1, 1972” for “after June 30, 1956, and before July 1, 1972”.

§ 4482 Definitions

  • (c)(4) Pub. L. 87–61 added par. (4).

§ 6412 Floor stocks refunds

  • (a)(2) Pub. L. 87–61, § 206(c), inserted tubes in heading, authorized credit or refund for articles subject to the tax imposed…
  • (a) Pub. L. 87–61, § 206(d), repealed par. (3) which related to 1961 floor stocks refund on gasoline.

§ 6416 Certain taxes on sales and services

  • (b)(2)(E) Pub. L. 87–61, § 205(d), inserted reference to subpar. (F) of par. (3).
  • (b)(3) Pub. L. 87–61, § 205(c), added subpar. (F).

§ 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes

  • (h) Pub. L. 87–61, substituted “October 1, 1972” for “July 1, 1972”.

§ 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax

  • (c) Pub. L. 87–61 substituted “6152(a) or 6156(a)” for “6152(a)” in introductory provisions, and “6152(b) or 6156(b), as…