Page:United States Statutes at Large Volume 47 Part 1.djvu/310

 286 72d CONGRESS. SESS. I. CH. 209 . JUNE 6, 1932 . Commissions of those third classes. For the purpose of determining the commissions (as of the fourth class . dis ting uish ed f rom the comp ensa tion and te allo wanc es b ased thereon) of postmasters of the fourth class, only 85 per centum of the applicable cancellations, collections, and receipts during such period s all be counted. Administrative and genera TITLE IX-ADMINISTRATIVE AND GENERAL l provisions. PROVISIONS Review of decisions SEC. 1101. REVIEW OF DECISIONS OF BOARD OF TAX APPEALS. of Bo ard of Tax Ap- rtio n peals. (a) Section 1001(a) of the Revenue Act of 1926 (relating to educ ed . fil ing pet ` - time for filing petition for review of decisions of the Board of Tax Vol. 44, p . 109 amend- Appeals) is amended by striking out " within si x months after t he ed. decision is rendered " and inserting in lieu thereof " within three Applicabl e to deci- months after the decision is rendered ". sions of this or future (b) The amendment made by subsection (a) of this section shall date. not apply in respect of decisions of the Board of Tax Appeals ren- dered on or before the date of the enactment of this Act. Board of Tax Appeals, fees. SEC. 1102. BOARD OF TAX APPEALS-FEES. ed. v u1 .44 ,p • 110, amend- Section 1004(b) of the Revenue Act of 1926 is amended to read as follows copyng cei f og,etc "(b) The Board is authorized to fix a fee, not in excess of the cor ds fee fixed by law to be charged and collected therefor by the clerks of the district courts, for comparing, or for preparing and compar- ing, a transcript of the record, or for copying any record, entry, or other paper and the comparison and certification thereof ." Limitation on suits SEC. 1103. LI MIT ATIO NS ON SUI TS BY TAXPAYERS. by taxpayer. Vol. 44, p. 116, amend- (a) Section 3226 of the Revised Statutes as amended is amended ed. to read as follows Suits to recover erro- " SEC. 3226 . No suit or proceeding shall be maintained in any court neously collected taxes, etc • for the recovery of any internal-revenue tax alleged to have been ,erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected be ea for refund to until a claim for refund or credit has been duly filed with the Com- missioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof ; but such suit or proceeding may be maintain ed, whet her or n ot such tax, pen alty, or sum has been pai d Time limitation. under protest or duress . No such suit or proceeding shall be begun before the expiration of six months from the date of filing such claim unless the Commissioner renders a decision thereon within that time, nor after the expiration of two years from the date of mailing by register ed mail by the C ommissio ner is t he taxpay er of a notice o f the disallowance of the part of the claim to which such suit or pro- ceeding relates ." affeci din g suits not (b) Suits or proceedings instituted before the date of the enact- ment of this Act shall not be affected by the amendment made by subsection (a) of this section to section 3226 of the Revised Statutes . Suits a claims di di s- enac tmen t In based on the case of suits or proceedings instituted on or after the date a A llctwed prior to date of of the enactment of this Act where the part of the claim to which such suit or proceeding relates was disallowed before the date of the enactment of this Act, the statute of litn : .ations shall be the same as provided by such section 3226 before its amendment by subsection (a) of this section.