Page:United States Statutes at Large Volume 119.djvu/1977

 PUBLIC LAW 109–59—AUG. 10, 2005

119 STAT. 1959

portion of the calendar year following the first date on which the aggregate amount of tax due under subparts A, C, and D and section 7652 from such taxpayer during such calendar year exceeds $50,000, and any tax under such subparts which has not been paid on such date shall be due on the 14th day after the last day of the semimonthly period in which such date occurs. ‘‘(C) CALENDAR QUARTER.—For purposes of this paragraph, the term ‘calendar quarter’ means the three-month period ending on March 31, June 30, September 30, or December 31.’’. (b) CONFORMING AMENDMENT.—Section 5061(d)(6), as redesignated by subsection (a), is amended by striking ‘‘paragraph (4)’’ and inserting ‘‘paragraph (5)’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply with respect to quarterly periods beginning on and after January 1, 2006.

26 USC 5061 note.

PART 5—SPORT EXCISE TAXES SEC. 11131. CUSTOM GUNSMITHS.

(a) SMALL MANUFACTURERS EXEMPT FROM FIREARMS EXCISE TAX.—Section 4182 (relating to exemptions) is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection: ‘‘(c) SMALL MANUFACTURERS, ETC.— ‘‘(1) IN GENERAL.—The tax imposed by section 4181 shall not apply to any pistol, revolver, or firearm described in such section if manufactured, produced, or imported by a person who manufactures, produces, and imports less than an aggregate of 50 of such articles during the calendar year. ‘‘(2) CONTROLLED GROUPS.—All persons treated as a single employer for purposes of subsection (a) or (b) of section 52 shall be treated as one person for purposes of paragraph (1).’’. (b) EFFECTIVE DATE.— (1) IN GENERAL.—The amendments made by this section shall apply to articles sold by the manufacturer, producer, or importer after September 30, 2005. (2) NO INFERENCE.—Nothing in the amendments made by this section shall be construed to create any inference with respect to the proper tax treatment of any sales before the effective date of such amendments.

26 USC 4182 note.

Subtitle C—Miscellaneous Provisions SEC. 11141. MOTOR FUEL TAX ENFORCEMENT ADVISORY COMMISSION.

(a) ESTABLISHMENT.—There is established a Motor Fuel Tax Enforcement Advisory Commission (in this section referred to as the ‘‘Commission’’). (b) FUNCTION.—The Commission shall— (1) review motor fuel revenue collections, historical and current; (2) review the progress of investigations with respect to motor fuel taxes; (3) develop and review legislative proposals with respect to motor fuel taxes;

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26 USC 4081 note.

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