Page:United States Statutes at Large Volume 102 Part 4.djvu/742

 102 STAT. 3712

26 USC 5081 note.

PUBLIC LAW 100-647—NOV. 10, 1988

SEC. 6106. SMALL PRODUCERS EXEMPT FROM OCCUPATIONAL TAX ON DISTILLED SPIRITS PLANTS. (a) IN GENERAL.—Section 5081 of the 1986 Code (relating to imposition and rate of occupational tax) is amended by adding at the end thereof the following new subsection: "(c) EXEMPTION FOR SMALL PRODUCERS.—Subsection (a) shall not apply with respect to any taxpayer who is a proprietor of an eligible distilled spirits plant (as defined in section 5181(c)(4))." (b) CONFORMING AMENDMENT.—Paragraph (1) of section 5081(b) of the 1986 Code (relating to reduced rates for small proprietors) is amended by inserting 'not described in subsection (c)" after "taxpayer". (c) EFFECTIVE DATE.—The amendments made by this section shall take effect on July 1, 1989. SEC. 6107. QUARTERLY PAYMENT OF ARCHERY EXCISE TAX. (a) IN GENERAL.—Subsection (d) of section 6302 of the 1986 Code (relating to mode or time of collection) is amended to read as follows: "(d) TIME FOR PAYMENT OF MANUFACTURERS' EXCISE TAX ON SPORTING GTOODS.—The taxes imposed by subsections (a) and (b) of

26 USC 6302 note.

section 4161 (relating to taxes on sporting goods) shall be due and payable on the date for filing the return for such taxes." (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply with respect to articles sold by the manufacturer, producer, or importer after December 31, 1988. SEC. 6108. EXTENSION OF TIME FOR ENACTING AUTHORIZING LEGISLATION RELATING TO THE OIL SPILL LIABILITY TRUST FUND. Subparagraph (B) of section 4611(f)(2) of the 1986 Code (defining qualified authorizing legislation) is amended by striking out September 1, 1987" and inserting in lieu thereof "December 31, 1990". SEC. 6109. DONATED CARGO EXEMPT FROM HARBOR MAINTENANCE TAX. (a) GENERAL RULE.—Section 4462 of the 1986 Code (relating to definitions and special rules) is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: "(h) EXEMPTION FOR HUMANITARIAN AND DEVELOPMENT ASSISTANCE CARGOS.—No tax shall be imposed under this subchapter on

26 USC 4462 note.

any nonprofit organization or cooperative for cargo which is owned or financed by such nonprofit organization or cooperative and which is certified by the United States Customs Service as intended for use in humanitarian or development assistance overseas." (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall take effect on April 1, 1987. SEC. 6110. RELAY CARGO. (a) IN GENERAL.—Subsection (g) of section 4462 of the 1986 Code is amended by adding at the end thereof the following new paragraph: "(3) RELAY CARGO.—Only 1 tax shall be imposed under section 4461(a) on cargo (moving under a single bill of lading) which is unloaded from one vessel and loaded onto another vessel at any port in the United States for relay to or from any port in Alaska, Hawaii, or any possession of the United States. For purposes of this paragraph, the term 'cargo' does not include any item not treated as cargo under subsection (b)(2)."

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