Pub. L. 89-44: Jun. 21, 1965

Bill H.R. 8371

§ 34 Certain uses of gasoline and special fuels

Enacted § 34

§ 37 Overpayments of tax

§ 72 Annuities; certain proceeds of endowment and life insurance contracts

(n) Pub. L. 89–44 substituted “sections 31 and 39” for “section 31” in sentence following subpar. (B).

§ 874 Allowance of deductions and credits

(a) Pub. L. 89–44 inserted “or the credit provided by section 39 for certain uses of gasoline and lubricating oil”.

§ 1314 Amount and method of adjustment

(a)(1)(A) Pub. L. 89–44 struck out “(b)(1) and (3)” and inserted in lieu thereof “(b)(1), (3), and (4)”.

§ 4041 Imposition of tax

(b) Pub. L. 89–44 inserted “casinghead and natural gasoline,” after “liquefied petroleum gas,” in text preceding par. (1).

§ 4082 Exemptions for diesel fuel and kerosene

(b) Pub. L. 89–44, § 802(a)(1), substituted “gasoline which are suitable for use as a motor fuel” for “gasoline (including…
(d)(2) Pub. L. 89–44, § 802(b)(1), struck out “and give a bond” after “elects to register”.

§ 4101 Registration and bond

§ 4101 Pub. L. 89–44 struck out all references to a bond to be given and its terms and requirements.

§ 4161 Imposition of tax

§ 4161 Pub. L. 89–44 removed 10 percent tax on equipment for billiards, pool, bowling, trap shooting, cricket, croquet…

§ 4216 Definition of price

(b)(2) Pub. L. 89–44, § 208(a), struck out reference to special dealers and to articles upon which tax is imposed under…
(b)(3) Pub. L. 89–44, § 208(b), struck out par. (3) which related to special dealers.
(c) Pub. L. 89–44, § 207(a), struck out “that portion of the total tax which is proportionate to the portion of the total…
(e)(1) Pub. L. 89–44, § 207(b)(1), substituted “total tax which would be payable if such installment accounts had not been…
(e)(2) Pub. L. 89–44, § 207(b)(2), substituted, as factor (A) in the formula for computing the maximum amount, the…
§ 4216 Pub. L. 89–44, § 801(b), added subsec. (g).

§ 4218 Use by manufacturer or importer considered sale

(b) Pub. L. 89–44, § 208(c)(1), (2), struck out references to automobile receiving sets from heading, and “or an automobile…
(c) Pub. L. 89–44, § 208(c)(3), (4), struck out reference to radio components and camera lenses from heading, and “a radio…

§ 4221 Certain tax-free sales

(d)(6)(B) Pub. L. 89–44, § 208(d)(1), struck out “a radio or television component taxable under section 4141, or a camera lens…
(d)(6) Pub. L. 89–44, § 801(c), inserted sentence providing that for purpose of subpar. (B), the rebuilding of a part or…
(e)(2) Pub. L. 89–44, § 208(d)(2)–(5), struck out reference to automobile receiving sets from catchline and wherever appearing…
(e)(3) Pub. L. 89–44, § 208(d)(6), struck out par. (3) which related to musical instruments sold for religious use.
(e) Pub. L. 89–44, § 801(d)(1), added par. (5).
§ 4221 Pub. L. 89–44, § 208(d)(7), struck out subsec. (f) which related to sales of mechanical pencils and pens for export.

§ 4222 Registration

(b)(4) Pub. L. 89–44, § 208(e), struck out par. (4) which related to mechanical pencils, fountain pens, and ball point pens.
(b)(5) Pub. L. 89–44, § 802(c), added par. (5).

§ 4227 Cross reference

§ 4227 Pub. L. 89–44 struck out “and automobile radio and television receiving sets,” after “tires and inner tubes,”.

§ 4251 Imposition of tax

(a) Pub. L. 89–44, § 302, substituted local telephone service, toll telephone service, and teletypewriter exchange service…
(b) Pub. L. 89–44, § 302, added subsec. (b). Pub. L. 89–44, § 701(b)(2)(B), repealed former subsec. (b), as in effect June…
(c) Pub. L. 89–44, § 302, added subsec. (c).

§ 4252 Definitions

(a) Pub. L. 89–44 substituted definition of “local telephone service” for definition of “general telephone service”.
(b) Pub. L. 89–44 replaced definition of “toll telephone service” as telephone or radio telephone message or conversation…
(c) Pub. L. 89–44 substituted definition of “teletypewriter exchange service” for definition of “telegraph service”.
(d) Pub. L. 89–44 substituted definition of “private communication service” for definition of “teletypewriter exchange…
§ 4252 Pub. L. 89–44 struck out subsecs. (e) and (f) which defined wire mileage service and wire and equipment service.

§ 4253 Exemptions

(a) Pub. L. 89–44 substituted “with respect to local telephone service, or with respect to toll telephone service if the…
(b) Pub. L. 89–44 substituted “local telephone service” for “general telephone service” and “such service” for “such…
(c) Pub. L. 89–44 substituted “International, etc., organizations” for “Certain organizations” in heading.
(d) Pub. L. 89–44 reenacted subsec. (d) without change.
(e) Pub. L. 89–44 substituted “any service” for “toll telephone service, telegraph service, or teletypewriter exchange…
(f) Pub. L. 89–44 substituted amounts paid for any toll telephone service for amounts paid for wire mileage service, wire…
(g) Pub. L. 89–44 reenacted subsec. (g) without change.
(h) (i) (j) Pub. L. 89–44 struck out subsecs. (h) to (j), which related to terminal facilities in case of wire mileage service and…

§ 4254 Computation of tax

(a) Pub. L. 89–44 substituted “local telephone service or toll telephone service” for “general telephone service, toll…
(b) Pub. L. 89–44 substituted “toll telephone service” for “toll telephone service or telegraph service” in catchline and…

§ 4261 Imposition of tax

§ 4261 Pub. L. 89–44 substituted “November 15, 1962” for “November 15, 1962, and before July 1, 1965” wherever appearing.

§ 4262 Definition of taxable transportation

(c) Pub. L. 89–44 inserted sentence relating to personnel of the Armed Forces traveling in uniform at their own expense…

§ 4291 Cases where persons receiving payment must collect tax

§ 4291 Pub. L. 89–44 struck out reference to section 4231 and struck out sentence referring to tax imposed on life memberships…

§ 4371 Imposition of tax

§ 4371 Pub. L. 89–44 inserted last sentence relating to computation of tax on premium paid in lieu of premium charged.

§ 4374 Liability for tax

§ 4374 Pub. L. 89–44 substituted “Payment of tax” for “Affixing of stamps” in section catchline, and inserted sentence…

§ 4402 Exemptions

(2) Pub. L. 89–44, § 405(a), substituted “section 4462(a)(2),” for “section 4462(a)(2)(B),”.
(3) Pub. L. 89–44, § 813(a), added par. (3).

§ 4901 Payment of tax

(a) Pub. L. 89–44 substituted “4461(a)(1)” for “4461(2)”.

§ 4905 Liability in case of death or change of location

(b) Pub. L. 89–44 struck out “playing cards,” after “wagering,” and “4455,” after “4412,”.

§ 5001 Imposition, rate, and attachment of tax

(a)(1) Pub. L. 89–44 struck out last sentence which provided that the rate of tax imposed by par. (1) would be $9 on and after…
(a)(3) Pub. L. 89–44 struck out last sentence which provided that the rate of tax imposed by par. (3) would be $9 on and after…

§ 5002 Definitions

(a) Pub. L. 89–44 added par. (12).

§ 5004 Lien for tax

§ 5004 Pub. L. 89–44 substituted “5223(e)” for “5223(d)”.

§ 5008 Abatement, remission, refund, and allowance for loss or destruction of distilled spirits

(d)(2) Pub. L. 89–44 struck out final clause prohibiting the allowance of a claim in respect to any distilled spirits…

§ 5041 Imposition and rate of tax

(a) Pub. L. 89–44, § 806(a), substituted “0.277” for “0.256”.
(b) Pub. L. 89–44, § 501(c)(1)–(5), struck out provisions at end of each par. setting out a specified reduced rate to be…

§ 5051 Imposition and rate of tax

(a) Pub. L. 89–44 struck out sentence providing for the imposition on and after July 1, 1965, of a tax of $8 in lieu of the…

§ 5053 Exemptions

(a) Pub. L. 89–44 struck out “to a foreign country” after “export”.

§ 5062 Refund and drawback in case of exportation

(c)(1) Pub. L. 89–44 struck out “within six months of their release therefrom” after “customs custody”.

§ 5215 Return of tax determined distilled spirits to bonded premises

(a) Pub. L. 89–44 inserted reference to destruction to redistillation, denaturation, and mingling in second sentence on…

§ 5223 Redistillation of spirits, articles, and residues

§ 5223 Pub. L. 89–44, § 805(f)(8), substituted “spirits, articles, and residues” for “spirits” in section catchline.
(c) Pub. L. 89–44, § 805(d), added subsec. (c). Former subsec. (c) redesignated (d).
(d) Pub. L. 89–44, § 805(d), (f)(10), redesignated subsec. (c) as (d), inserted “, articles, and residues” after “distilled…

§ 5382 Cellar treatment of natural wine

(b)(2) Pub. L. 89–44 struck out “made without added sugar or reserved as provided in sections 5383(b) and 5384(b)” after…

§ 5383 Amelioration and sweetening limitations for natural grape wines

§ 5383 Pub. L. 89–44 divided subsec. (b) relating to high acid wines into pars. (1) and (2) and par. (2) into subpars. (A) to…

§ 5384 Amelioration and sweetening limitations for natural fruit and berry wines

(a) Pub. L. 89–44, § 806(b)(2)(A), authorized addition of liquid sugar provided resultant volume will not exceed volume…
(b) Pub. L. 89–44, § 806(c)(3), substituted “Ameliorated” for “Reserve” in heading.
(b)(1) Pub. L. 89–44, § 806(b)(2)(B), struck out references to reserves and reserve inventories.
(b)(2) Pub. L. 89–44, § 806(b)(2)(C), amended first sentence by authorizing use of liquid sugar but limiting use of any sugar…
(b)(2) Pub. L. 89–44, § 806(c)(2), struck out “reserved” after “covering the production of” in fourth sentence.
(b)(2)(B) Pub. L. 89–44, § 806(b)(2)(D), required that, if liquid sugar is used, the volume of water contained therein be…
(b)(2)(C) Pub. L. 89–44, § 806(b)(2)(E), substituted “shall have” for “may be withdrawn from reserve inventory with”.

§ 5385 Specially sweetened natural wines

(a) Pub. L. 89–44 substituted “total solids content in excess of 17” for “sugar solids content in excess of 15”.

§ 5392 Definitions

(c) Pub. L. 89–44, § 806(b)(3)(A), added fruit, grain, or other sources of starch to cane and beets as sources of “pure…
(g) Pub. L. 89–44, § 806(b)(3)(B), added subsec. (g).

§ 5608 Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding

(b) Pub. L. 89–44 substituted “, with intent to defraud the United States,” for “intentionally” after “Every person who”.

§ 5701 Rate of tax

§ 5701 Pub. L. 89–44, § 502(a), struck out subsec. (a) relating to tobacco and redesignated subsecs. (b) to (f) as subsecs.…
(b)(1) Pub. L. 89–44, § 501(f), removed the July 1, 1965, time limit for the $4 per thousand rate as well as the provision for…

§ 5702 Definitions

(a) Pub. L. 89–44, §§ 502(b)(3)(A), 808(a), redesignated subsec. (b) as (a), repealed former subsec. (a) which related to…
(b) Pub. L. 89–44, §§ 502(b)(3)(A), 808(a), redesignated subsec. (c) as (b) and permitted the use, as a wrapper for…
(c) Pub. L. 89–44, § 502(b)(3)(A), (B), redesignated subsec. (d) as (c) and struck out reference to manufactured tobacco.…
(d) Pub. L. 89–44, § 502(b)(3)(A), (C), redesignated subsec. (e) as (d), and simplified the definition of manufacturer of…
(e) (f) (g) (h) (i) (j) (k) Pub. L. 89–44, § 502(b)(3)(A) redesignated subsecs. (f) to (k) and (n) as (e) to (j) and (k), respectively. Former…
(l) Pub. L. 89–44, § 502(b)(3)(A), redesignated subsec. (o) as (l) and repealed former subsec. (l) which related to tobacco…
(m) Pub. L. 89–44, § 502(b)(3)(A), repealed subsec. (m) which related to tobacco dealers.
(n) (o) Pub. L. 89–44, § 502(b)(3)(A), redesignated subsec. (n) and (o) as (k) and (l), respectively.

§ 5704 Exemption from tax

(c) Pub. L. 89–44, § 502(b)(4), redesignated subsec. (d) as (c), struck out all references to tobacco materials, and…
(d) § 5704 Pub. L. 89–44, § 502(b)(4)(A), redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c).

§ 5705 Credit, refund, or allowance of tax

§ 5705 Pub. L. 89–44, § 808(c)(1), struck out “Refund or” and inserted in lieu thereof “Credit, refund, or” in section…
(a) Pub. L. 89–44, § 808(b)(1), substituted “Credit or refund” for “Refund” in heading and struck out “Refund of any tax…
(c) Pub. L. 89–44, § 808(b)(2), inserted “credit or” before “refund”.

§ 5711 Bond

(a) Pub. L. 89–44 struck out reference to dealers in tobacco materials.

§ 5741 Records to be maintained

§ 5741 Pub. L. 89–44 struck out reference to every dealer in tobacco materials.

§ 5753 Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes

§ 5753 Pub. L. 89–44 struck out references to tobacco materials wherever appearing in heading and text.

§ 5762 Criminal penalties

(a)(1) Pub. L. 89–44, § 502(b)(12)(A), struck out reference to a dealer in tobacco materials.
(a)(2) Pub. L. 89–44, § 502(b)(12)(B), struck out reference to statements.

§ 5763 Forfeitures

(b) Pub. L. 89–44, § 502(b)(13)(A), struck out references to tobacco materials, dealers in tobacco materials, and…
(c) Pub. L. 89–44, § 502(b)(13)(B), struck out references to tobacco materials and dealers in tobacco materials.

§ 6011 General requirement of return, statement, or list

(c) Pub. L. 89–44 repealed subsec. (c) which related to return of retailers excise taxes by suppliers.

§ 6040 Cross references

(6) Pub. L. 89–44 struck out par. (6) which cross referred to section 4234 of this title.

§ 6103 Confidentiality and disclosure of returns and return information

(a)(2) Pub. L. 89–44 substituted “B and C” for “B, C, and D”.

§ 6201 Assessment authority

(a)(4) Pub. L. 89–44 added par. (4).

§ 6206 Special rules applicable to excessive claims under certain sections

§ 6206 Pub. L. 89–44 struck out “6420 and 6421” wherever appearing in section catchline and text and substituted therefor…

§ 6211 Definition of a deficiency

(b)(4) Pub. L. 89–44 added par. (4).

§ 6213 Restrictions applicable to deficiencies; petition to Tax Court

(e) Pub. L. 89–44 added par. (3).

§ 6334 Property exempt from levy

(a)(5) Pub. L. 89–44 added par. (5).

§ 6401 Amounts treated as overpayments

(b) Pub. L. 89–44 substituted “Excessive credits under sections 31 and 39” for “Excessive withholding” in heading and…

§ 6412 Floor stocks refunds

(a)(1) Pub. L. 89–44, § 209(a), made floor stock refunds available with respect to passenger cars in dealers’ inventories on…
§ 6412 Pub. L. 89–44, § 209(d), repealed subsec. (e) which related to cross reference.

§ 6415 Credits or refunds to persons who collected certain taxes

(a) Pub. L. 89–44, § 601(b)(1), (2), substituted “section 4251 or 4261” for “sections 4231(1), 4231(2), 4231(3), 4241…
(b) (c) (d) Pub. L. 89–44, § 601(b)(1), substituted “section 4251 or 4261” for “section 4231(1), 4231(2), 4231(3), 4241, 4245…

§ 6416 Certain taxes on sales and services

(a)(1) Pub. L. 89–44, § 601(c)(1), struck out “section 4231(4), (5), or (6) (cabarets, etc.),” from material preceding subpar.…
(a)(1)(A) Pub. L. 89–44, § 601(c)(2), struck out “admission, or service” after “article” each place it appears.
(a)(1)(B) Pub. L. 89–44, § 601(c)(3), struck out (i), (ii), and (iii) which dealt specifically with taxes imposed by sections…
(a)(1)(C) Pub. L. 89–44, § 601(c)(4), struck out “or (D)” after “(b)(3)(C)”.
(a)(1)(D) Pub. L. 89–44, § 601(c)(5), struck out “(1), (ii), or (iii), as the case may be,” after “subparagraph (B)”.
(a)(3) Pub. L. 89–44, § 601(c)(6), struck out subpars. (A) and (B).
(a)(3) Pub. L. 89–44, § 601(c)(6), struck out “(ii)” after “paragraph (1)(B)”.
(a)(3) Pub. L. 89–44, § 601(c)(6), struck out “or (D)” after “paragraph (2)(F), (3)(C)”.
(b)(1) Pub. L. 89–44, § 601(c)(7), struck out “31 or” after “imposed by chapter” and “(in the case of a tax imposed by chapter…
(b)(2)(F) Pub. L. 89–44, § 601(c)(8), struck out reference to receiving sets resold for use and struck out reference to…
(b)(2) Pub. L. 89–44, § 601(c)(9), struck out subpars. (N) to (Q).
(b)(2) Pub. L. 89–44, § 801(d)(2), added subpar. (R).
(b)(3)(A) Pub. L. 89–44, § 601(c)(10), struck out “(D),” after “subparagraph (B), (C),”.
(b)(3)(B) Pub. L. 89–44, § 601(c)(10), struck out references to radio and television components taxable under section 4141 and…
(b)(3) Pub. L. 89–44, § 601(c)(10), struck out reference to automobile radios or television receiving sets taxable under…
(b)(3) Pub. L. 89–44, § 601(c)(10), struck out subpar. (D) which related to radio receiving sets or automobile receiving sets.
(b)(4) Pub. L. 89–44, § 601(c)(11), struck out all references to automobile radio or television receiving sets taxable under…
(b)(5) Pub. L. 89–44, §§ 207(c), 601(c)(12), substituted “allocable” for “proportionate” and struck out “4053(b)(1) or” before…
(c) Pub. L. 89–44, § 601(c)(13), struck out references to automobile radio or television receiving sets.
(d) Pub. L. 89–44, § 601(c)(14), struck out subsec. (d) which related to mechanical pencils taxable as jewelry.
§ 6416 Pub. L. 89–44, § 601(c)(15), substituted “section 4061(a)” for “sections 4061(a), 4111, 4121, 4141,”.

§ 6420 Gasoline used on farms

(a) Pub. L. 89–44, § 809(a)(1)(A), substituted “Except as provided in subsection (h), if” for “If”.
(b) Pub. L. 89–44, § 809(a)(2), designated existing provisions as par. (1) and made it applicable to gasoline used before…
(d) Pub. L. 89–44, § 809(a)(3), substituted “payable” for “paid” in first sentence.
(h) (i) Pub. L. 89–44, § 809(a)(1)(B), added subsec. (h) and redesignated former subsec. (h) as (i).

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

(a) Pub. L. 89–44, § 809(b)(1)(A), substituted “Except as provided in subsection (i), if” for “If”.
(b) Pub. L. 89–44, § 809(b)(1)(A), substituted “Except as provided in subsection (i), if” for “If”.
(c) Pub. L. 89–44, § 809(b)(2)(A), struck out “General rule” in heading and inserted in lieu thereof “Gasoline used before…
(c) Pub. L. 89–44, § 809(b)(2)(B), substituted “Except as provided in paragraph (3), if” for “If”.
(c) Pub. L. 89–44, § 809(b)(2)(C), added par. (3).
(e)(1) Pub. L. 89–44, § 809(b)(3), substituted “payable” for “paid” in first sentence.
(i) (j) Pub. L. 89–44, § 809(b)(1)(B), added subsec. (i) and redesignated former subsec. (i) as (j).

§ 6501 Limitations on assessment and collection

(b)(4) Pub. L. 89–44, § 810(a), added par. (4).
(e) Pub. L. 89–44, § 810(b)(2), substituted “Substantial omission of items” for “Omission from gross income” in heading.
(e)(3) Pub. L. 89–44, § 810(b)(1), added par. (3).

§ 6675 Excessive claims with respect to the use of certain fuels

§ 6675 Pub. L. 89–44, § 202(c)(3)(A)(i), inserted “or lubricating oil” after “gasoline” in section catchline.
(a) Pub. L. 89–44, § 202(c)(3)(A)(ii), inserted reference to claims made under section 6424.
(b)(1) Pub. L. 89–44, § 202(c)(3)(A)(iii), inserted reference to amounts claimed under section 6424.

§ 6802 Supply and distribution

(1) Pub. L. 89–44, § 601(d)(1), struck out “(other than the stamps on playing cards)” after “quantity of adhesive stamps”.
§ 6802 Pub. L. 89–44, § 601(d)(2), struck out par. (3) which related to supply and distribution of stamps to State agents.

§ 6806 Occupational tax stamps

§ 6806 Pub. L. 89–44 struck out “amusement and” after “Coin-operated” in heading.

§ 6808 Special provisions relating to stamps

(1) Pub. L. 89–44 struck out par. (1) relating to capital stock.
§ 6808 Pub. L. 89–44 struck out par (9) relating to playing cards.

§ 7012 Cross references

§ 7012 Pub. L. 89–44 struck out subsec. (d) relating to manufacture of playing cards.

§ 7103 Cross references—Other provisions for bonds

§ 7103 Pub. L. 89–44 struck out subpar. (F) relating to producers and importers of gasoline and manufacturers and producers of…

§ 7210 Failure to obey summons

§ 7210 Pub. L. 89–44 inserted reference to section 6424(d)(2) of this title.

§ 7232 Failure to register or reregister under section 4101, false representations of registration status, etc.

§ 7232 Pub. L. 89–44 struck out “or give bond” after “Failure to register” in section catchline and “or give bond” after…

§ 7272 Penalty for failure to register or reregister

(b) Pub. L. 89–44 struck out “4455,” after “4412,”.

§ 7603 Service of summons

§ 7603 Pub. L. 89–44 inserted reference to section 6424(d)(2).

§ 7604 Enforcement of summons

(b) (c) Pub. L. 89–44 inserted references to section 6424(d)(2).

§ 7605 Time and place of examination

(a) Pub. L. 89–44 inserted references to section 6424(d)(2).

§ 7652 Shipments to the United States

(a)(3) Pub. L. 89–44 inserted “(less the estimated amount necessary for payment of refunds and drawbacks)” after “transported…