# Pub. L. 89-44: changes to the Internal Revenue Code 1965-06-21, 79 Stat. 167. Source: . ## Legislative history - Bill: [H.R. 8371](https://www.congress.gov/bill/89th-congress/house-bill/8371) ## § 34: Certain uses of gasoline and special fuels - Enacted 26 U.S.C. § 34. ## § 37: Overpayments of tax ## § 72: Annuities; certain proceeds of endowment and life insurance contracts - § 72(n): Pub. L. 89–44 substituted “sections 31 and 39” for “section 31” in sentence following subpar. (B). ## § 874: Allowance of deductions and credits - § 874(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 - § 1314(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 - § 4041(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 - § 4082(b): Pub. L. 89–44, § 802(a)(1), substituted “gasoline which are suitable for use as a motor fuel” for “gasoline (including casinghead and natural gasoline”. - § 4082(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, badminton, curling, deck tennis, golf, lacrosse, polo, skiing, squash, table tennis, and tennis, and retained tax only for fishing equipment. ## § 4216: Definition of price - § 4216(b)(2): Pub. L. 89–44, § 208(a), struck out reference to special dealers and to articles upon which tax is imposed under section 4191 or 4211 of this title. - § 4216(b)(3): Pub. L. 89–44, § 208(b), struck out par. (3) which related to special dealers. - § 4216(c): Pub. L. 89–44, § 207(a), struck out “that portion of the total tax which is proportionate to the portion of the total amount to be paid represented by such payment” in text following par. (4) and inserted in lieu thereof “a percentage of such payment equal to the rate of tax in effect on the date such payment is due”. - § 4216(e)(1): Pub. L. 89–44, § 207(b)(1), substituted “total tax which would be payable if such installment accounts had not been sold or otherwise disposed of (computed as provided in subsection (c)) for “total tax”. - § 4216(e)(2): Pub. L. 89–44, § 207(b)(2), substituted, as factor (A) in the formula for computing the maximum amount, the proportionate share of the amount for which such accounts are sold which is allocable to each unpaid installment payment for the amount for which such accounts are sold, and, as factor (B) in the formula, the rate of tax on the date that such unpaid installment payment is or was due for the rate of tax which applied on the day on which the transaction giving rise to such installment accounts took place. - § 4216: Pub. L. 89–44, § 801(b), added subsec. (g). ## § 4218: Use by manufacturer or importer considered sale - § 4218(b): Pub. L. 89–44, § 208(c)(1), (2), struck out references to automobile receiving sets from heading, and “or an automobile radio or television receiving set taxable under section 4141,” before “and sells it”. - § 4218(c): Pub. L. 89–44, § 208(c)(3), (4), struck out reference to radio components and camera lenses from heading, and “a radio or television component taxable under section 4141, or a camera lens taxable under section 4171,” before “and uses it”. ## § 4221: Certain tax-free sales - § 4221(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 taxable under section 4171,”. - § 4221(d)(6): Pub. L. 89–44, § 801(c), inserted sentence providing that for purpose of subpar. (B), the rebuilding of a part or accessory which is exempt from tax under section 4063(c) shall not constitute the manufacture or production of such part or accessory. - § 4221(e)(2): Pub. L. 89–44, § 208(d)(2)–(5), struck out reference to automobile receiving sets from catchline and wherever appearing in subpars. (A) to (C), and reference to tax imposed under section 4141 of this title from subpars. (A) and (C). - § 4221(e)(3): Pub. L. 89–44, § 208(d)(6), struck out par. (3) which related to musical instruments sold for religious use. - § 4221(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 - § 4222(b)(4): Pub. L. 89–44, § 208(e), struck out par. (4) which related to mechanical pencils, fountain pens, and ball point pens. - § 4222(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 - § 4251(a): Pub. L. 89–44, § 302, substituted local telephone service, toll telephone service, and teletypewriter exchange service, for general telephone service, toll telephone service, telegraph service, teletypewriter exchange service, wire mileage service, and wire and equipment service as the taxed services and reduced the rate of tax to 3 percent during 1966, 2 percent during 1967, and 1 percent during 1968. - § 4251(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 30, 1965, effective on and after July 1, 1965. Such repealed provision had called for termination of the tax on general telephone service as of July 1, 1965. - § 4251(c): Pub. L. 89–44, § 302, added subsec. (c). ## § 4252: Definitions - § 4252(a): Pub. L. 89–44 substituted definition of “local telephone service” for definition of “general telephone service”. - § 4252(b): Pub. L. 89–44 replaced definition of “toll telephone service” as telephone or radio telephone message or conversation for which there is a toll charge paid within the United States with a definition which defined the term as a telephonic quality communication carrying a varying toll charge depending upon distance and elapsed transmission time and a service entitling the subscriber, upon payment of a periodic charge, to unlimited telephonic communication in an area outside the local telephone system area. - § 4252(c): Pub. L. 89–44 substituted definition of “teletypewriter exchange service” for definition of “telegraph service”. - § 4252(d): Pub. L. 89–44 substituted definition of “private communication service” for definition of “teletypewriter exchange service”. - § 4252: Pub. L. 89–44 struck out subsecs. (e) and (f) which defined wire mileage service and wire and equipment service. ## § 4253: Exemptions - § 4253(a): Pub. L. 89–44 substituted “with respect to local telephone service, or with respect to toll telephone service if the charge for such toll telephone service is less than 25 cents”, for “with respect to general telephone service, or with respect to toll telephone service or telegraph service if the charge for such toll telephone service or telegraph service is less than 25 cents”. - § 4253(b): Pub. L. 89–44 substituted “local telephone service” for “general telephone service” and “such service” for “such services”. - § 4253(c): Pub. L. 89–44 substituted “International, etc., organizations” for “Certain organizations” in heading. - § 4253(d): Pub. L. 89–44 reenacted subsec. (d) without change. - § 4253(e): Pub. L. 89–44 substituted “any service” for “toll telephone service, telegraph service, or teletypewriter exchange service”. - § 4253(f): Pub. L. 89–44 substituted amounts paid for any toll telephone service for amounts paid for wire mileage service, wire and equipment service, and use of any telephone or radiotelephone line or channel which constitutes general telephone service if such line or channel connects stations between any two of which there would otherwise be a toll charge. - § 4253(g): Pub. L. 89–44 reenacted subsec. (g) without change. - § 4253(h), § 4253(i), § 4253(j): Pub. L. 89–44 struck out subsecs. (h) to (j), which related to terminal facilities in case of wire mileage service and to certain interior and private communications services. ## § 4254: Computation of tax - § 4254(a): Pub. L. 89–44 substituted “local telephone service or toll telephone service” for “general telephone service, toll telephone service, or telegraph service”. - § 4254(b): Pub. L. 89–44 substituted “toll telephone service” for “toll telephone service or telegraph service” in catchline and text. ## § 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 - § 4262(c): Pub. L. 89–44 inserted sentence relating to personnel of the Armed Forces traveling in uniform at their own expense following subpar. (B). ## § 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 by section 4241. ## § 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 authorizing Secretary or his delegate to provide by regulation for payment on basis of a return of tax imposed by section 4371. ## § 4402: Exemptions - § 4402(2): Pub. L. 89–44, § 405(a), substituted “section 4462(a)(2),” for “section 4462(a)(2)(B),”. - § 4402(3): Pub. L. 89–44, § 813(a), added par. (3). ## § 4901: Payment of tax - § 4901(a): Pub. L. 89–44 substituted “4461(a)(1)” for “4461(2)”. ## § 4905: Liability in case of death or change of location - § 4905(b): Pub. L. 89–44 struck out “playing cards,” after “wagering,” and “4455,” after “4412,”. ## § 5001: Imposition, rate, and attachment of tax - § 5001(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 July 1, 1965. - § 5001(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 July 1, 1965. ## § 5002: Definitions - § 5002(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 - § 5008(d)(2): Pub. L. 89–44 struck out final clause prohibiting the allowance of a claim in respect to any distilled spirits withdrawn from bonded premises of a distilled spirits plant more than 6 months prior to the date of such return. ## § 5041: Imposition and rate of tax - § 5041(a): Pub. L. 89–44, § 806(a), substituted “0.277” for “0.256”. - § 5041(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 applied on and after July 1, 1965. ## § 5051: Imposition and rate of tax - § 5051(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 tax imposed by the section. ## § 5053: Exemptions - § 5053(a): Pub. L. 89–44 struck out “to a foreign country” after “export”. ## § 5062: Refund and drawback in case of exportation - § 5062(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 - § 5215(a): Pub. L. 89–44 inserted reference to destruction to redistillation, denaturation, and mingling in second sentence on list of options which might be used in disposing of returned distilled spirits. ## § 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. - § 5223(c): Pub. L. 89–44, § 805(d), added subsec. (c). Former subsec. (c) redesignated (d). - § 5223(d): Pub. L. 89–44, § 805(d), (f)(10), redesignated subsec. (c) as (d), inserted “, articles, and residues” after “distilled spirits” in heading, and inserted “, or by the redistillation of the articles or residues described in subsection (c),” after “denatured distilled spirits” in text. Former subsec. (d) redesignated (e). ## § 5382: Cellar treatment of natural wine - § 5382(b)(2): Pub. L. 89–44 struck out “made without added sugar or reserved as provided in sections 5383(b) and 5384(b)” after “winemaker’s own production”. ## § 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 (E), struck out reserve inventory requirement with respect to the amelioration and sweetening of wines, authorized use of other than pure, dry sugar, and allowed limited use of liquid sugar at appropriate points where use of pure dry sugar had formerly been prescribed. ## § 5384: Amelioration and sweetening limitations for natural fruit and berry wines - § 5384(a): Pub. L. 89–44, § 806(b)(2)(A), authorized addition of liquid sugar provided resultant volume will not exceed volume which could result from maximum authorized use of pure dry sugar only. - § 5384(b): Pub. L. 89–44, § 806(c)(3), substituted “Ameliorated” for “Reserve” in heading. - § 5384(b)(1): Pub. L. 89–44, § 806(b)(2)(B), struck out references to reserves and reserve inventories. - § 5384(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 if it reduced natural fixed acid in corrected juice or wine to five parts per thousand. - § 5384(b)(2): Pub. L. 89–44, § 806(c)(2), struck out “reserved” after “covering the production of” in fourth sentence. - § 5384(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 deducted from the volume of ameliorating material authorized. - § 5384(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 - § 5385(a): Pub. L. 89–44 substituted “total solids content in excess of 17” for “sugar solids content in excess of 15”. ## § 5392: Definitions - § 5392(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 sugar”. - § 5392(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 - § 5608(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. (a) to (e), respectively. - § 5701(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 imposition of a $3.50 rate on and after July 1, 1965. ## § 5702: Definitions - § 5702(a): Pub. L. 89–44, §§ 502(b)(3)(A), 808(a), redesignated subsec. (b) as (a), repealed former subsec. (a) which related to manufactured tobacco and, in subsec. (a) as so redesignated, allowed the use of any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of subsec. (b)(2) as a wrapper in addition to the leaf tobacco previously allowed. - § 5702(b): Pub. L. 89–44, §§ 502(b)(3)(A), 808(a), redesignated subsec. (c) as (b) and permitted the use, as a wrapper for cigarettes in addition to paper and substances other than tobacco as previously allowed, any substance containing tobacco, which, because of the finished product’s appearance, tobacco type, labeling, and packaging, is likely to be offered to or purchased by consumers as cigarettes. Former subsec. (b) redesignated (a). - § 5702(c): Pub. L. 89–44, § 502(b)(3)(A), (B), redesignated subsec. (d) as (c) and struck out reference to manufactured tobacco. Former subsec. (c) redesignated (b). - § 5702(d): Pub. L. 89–44, § 502(b)(3)(A), (C), redesignated subsec. (e) as (d), and simplified the definition of manufacturer of tobacco products to include only persons who manufacture cigars or cigarettes and reduced the area of excluded activities so as to exclude only persons producing cigars and cigarettes solely for their own personal use and proprietors of customs bonded manufacturing warehouses with respect to the operation of such warehouses. Former subsec. (d) redesignated (c). - § 5702(e), § 5702(f), § 5702(g), § 5702(h), § 5702(i), § 5702(j), § 5702(k): Pub. L. 89–44, § 502(b)(3)(A) redesignated subsecs. (f) to (k) and (n) as (e) to (j) and (k), respectively. Former subsec. (e) redesignated (d). - § 5702(l): Pub. L. 89–44, § 502(b)(3)(A), redesignated subsec. (o) as (l) and repealed former subsec. (l) which related to tobacco materials. - § 5702(m): Pub. L. 89–44, § 502(b)(3)(A), repealed subsec. (m) which related to tobacco dealers. - § 5702(n), § 5702(o): Pub. L. 89–44, § 502(b)(3)(A), redesignated subsec. (n) and (o) as (k) and (l), respectively. ## § 5704: Exemption from tax - § 5704(c): Pub. L. 89–44, § 502(b)(4), redesignated subsec. (d) as (c), struck out all references to tobacco materials, and repealed former subsec. (c) which related to tobacco materials shipped or delivered in bond. - § 5704(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 catchline. - § 5705(a): Pub. L. 89–44, § 808(b)(1), substituted “Credit or refund” for “Refund” in heading and struck out “Refund of any tax imposed by this chapter shall be made”, replacing it with “Credit or refund of any tax imposed by this chapter or section 7652 shall be allowed or made”. - § 5705(c): Pub. L. 89–44, § 808(b)(2), inserted “credit or” before “refund”. ## § 5711: Bond - § 5711(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 - § 5762(a)(1): Pub. L. 89–44, § 502(b)(12)(A), struck out reference to a dealer in tobacco materials. - § 5762(a)(2): Pub. L. 89–44, § 502(b)(12)(B), struck out reference to statements. ## § 5763: Forfeitures - § 5763(b): Pub. L. 89–44, § 502(b)(13)(A), struck out references to tobacco materials, dealers in tobacco materials, and statements. - § 5763(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 - § 6011(c): Pub. L. 89–44 repealed subsec. (c) which related to return of retailers excise taxes by suppliers. ## § 6040: Cross references - § 6040(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 - § 6103(a)(2): Pub. L. 89–44 substituted “B and C” for “B, C, and D”. ## § 6201: Assessment authority - § 6201(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 “6420, 6421, and 6424” and inserted “(or, in the case of lubricating oil, by section 4091)” after “4081” in text. ## § 6211: Definition of a deficiency - § 6211(b)(4): Pub. L. 89–44 added par. (4). ## § 6213: Restrictions applicable to deficiencies; petition to Tax Court - § 6213(e): Pub. L. 89–44 added par. (3). ## § 6334: Property exempt from levy - § 6334(a)(5): Pub. L. 89–44 added par. (5). ## § 6401: Amounts treated as overpayments - § 6401(b): Pub. L. 89–44 substituted “Excessive credits under sections 31 and 39” for “Excessive withholding” in heading and expanded text to include credits under section 39. ## § 6412: Floor stocks refunds - § 6412(a)(1): Pub. L. 89–44, § 209(a), made floor stock refunds available with respect to passenger cars in dealers’ inventories on the various reduction dates for the passenger car tax and required claims for credit or refund to be filed on or before the 10th day of the 8th calendar month beginning after the date of the tax reduction. - § 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 - § 6415(a): Pub. L. 89–44, § 601(b)(1), (2), substituted “section 4251 or 4261” for “sections 4231(1), 4231(2), 4231(3), 4241, 4245, 4261, or 4286” and struck out last sentence which referred to payment outside the United States of taxes imposed under pars. (1), (2) and (3) of section 4231. - § 6415(b), § 6415(c), § 6415(d): Pub. L. 89–44, § 601(b)(1), substituted “section 4251 or 4261” for “section 4231(1), 4231(2), 4231(3), 4241, 4245, 4261, or 4286” wherever appearing. ## § 6416: Certain taxes on sales and services - § 6416(a)(1): Pub. L. 89–44, § 601(c)(1), struck out “section 4231(4), (5), or (6) (cabarets, etc.),” from material preceding subpar. (A). - § 6416(a)(1)(A): Pub. L. 89–44, § 601(c)(2), struck out “admission, or service” after “article” each place it appears. - § 6416(a)(1)(B): Pub. L. 89–44, § 601(c)(3), struck out (i), (ii), and (iii) which dealt specifically with taxes imposed by sections 4041(a)(1) or (b)(1), 4231(4), (5), or (6) (cabarets, etc.), and chapters 31 and 32, and amended the subpar. to simply require that the person has repaid the amount of the tax to the ultimate purchaser of the article. - § 6416(a)(1)(C): Pub. L. 89–44, § 601(c)(4), struck out “or (D)” after “(b)(3)(C)”. - § 6416(a)(1)(D): Pub. L. 89–44, § 601(c)(5), struck out “(1), (ii), or (iii), as the case may be,” after “subparagraph (B)”. - § 6416(a)(3): Pub. L. 89–44, § 601(c)(6), struck out subpars. (A) and (B). - § 6416(a)(3): Pub. L. 89–44, § 601(c)(6), struck out “(ii)” after “paragraph (1)(B)”. - § 6416(a)(3): Pub. L. 89–44, § 601(c)(6), struck out “or (D)” after “paragraph (2)(F), (3)(C)”. - § 6416(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 32)” after “or allowance, including”. - § 6416(b)(2)(F): Pub. L. 89–44, § 601(c)(8), struck out reference to receiving sets resold for use and struck out reference to subparagraph (D) of paragraph (3). - § 6416(b)(2): Pub. L. 89–44, § 601(c)(9), struck out subpars. (N) to (Q). - § 6416(b)(2): Pub. L. 89–44, § 801(d)(2), added subpar. (R). - § 6416(b)(3)(A): Pub. L. 89–44, § 601(c)(10), struck out “(D),” after “subparagraph (B), (C),”. - § 6416(b)(3)(B): Pub. L. 89–44, § 601(c)(10), struck out references to radio and television components taxable under section 4141 and camera lenses taxable under section 4171. - § 6416(b)(3): Pub. L. 89–44, § 601(c)(10), struck out reference to automobile radios or television receiving sets taxable under section 4141. - § 6416(b)(3): Pub. L. 89–44, § 601(c)(10), struck out subpar. (D) which related to radio receiving sets or automobile receiving sets. - § 6416(b)(4): Pub. L. 89–44, § 601(c)(11), struck out all references to automobile radio or television receiving sets taxable under section 4141. - § 6416(b)(5): Pub. L. 89–44, §§ 207(c), 601(c)(12), substituted “allocable” for “proportionate” and struck out “4053(b)(1) or” before “4216(e)(1)” wherever appearing. - § 6416(c): Pub. L. 89–44, § 601(c)(13), struck out references to automobile radio or television receiving sets. - § 6416(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 - § 6420(a): Pub. L. 89–44, § 809(a)(1)(A), substituted “Except as provided in subsection (h), if” for “If”. - § 6420(b): Pub. L. 89–44, § 809(a)(2), designated existing provisions as par. (1) and made it applicable to gasoline used before July 1, 1965, and added par. (2). - § 6420(d): Pub. L. 89–44, § 809(a)(3), substituted “payable” for “paid” in first sentence. - § 6420(h), § 6420(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 - § 6421(a): Pub. L. 89–44, § 809(b)(1)(A), substituted “Except as provided in subsection (i), if” for “If”. - § 6421(b): Pub. L. 89–44, § 809(b)(1)(A), substituted “Except as provided in subsection (i), if” for “If”. - § 6421(c): Pub. L. 89–44, § 809(b)(2)(A), struck out “General rule” in heading and inserted in lieu thereof “Gasoline used before July 1, 1965”, and substituted “paragraphs (2) and (3)” for “Paragraph (2)” after “Except as provided in”. - § 6421(c): Pub. L. 89–44, § 809(b)(2)(B), substituted “Except as provided in paragraph (3), if” for “If”. - § 6421(c): Pub. L. 89–44, § 809(b)(2)(C), added par. (3). - § 6421(e)(1): Pub. L. 89–44, § 809(b)(3), substituted “payable” for “paid” in first sentence. - § 6421(i), § 6421(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 - § 6501(b)(4): Pub. L. 89–44, § 810(a), added par. (4). - § 6501(e): Pub. L. 89–44, § 810(b)(2), substituted “Substantial omission of items” for “Omission from gross income” in heading. - § 6501(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. - § 6675(a): Pub. L. 89–44, § 202(c)(3)(A)(ii), inserted reference to claims made under section 6424. - § 6675(b)(1): Pub. L. 89–44, § 202(c)(3)(A)(iii), inserted reference to amounts claimed under section 6424. ## § 6802: Supply and distribution - § 6802(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 - § 6808(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 lubricating oils. ## § 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 “register” and “and bonded” after “registered” in text. ## § 7272: Penalty for failure to register or reregister - § 7272(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 - § 7604(b), § 7604(c): Pub. L. 89–44 inserted references to section 6424(d)(2). ## § 7605: Time and place of examination - § 7605(a): Pub. L. 89–44 inserted references to section 6424(d)(2). ## § 7652: Shipments to the United States - § 7652(a)(3): Pub. L. 89–44 inserted “(less the estimated amount necessary for payment of refunds and drawbacks)” after “transported to the United States”.