Page:United States Statutes at Large Volume 65.djvu/490

 456

PUBLIC LAW 183—OCT. 20, 1951

[65 STAT.

TABLE OF CONTENTS—Continued TITLE IV—EXCISE TAXES—Continued Post, p. 523.

PABT m—^BETAli:.EaiS' EXCISE TAXBS

Sec. 431. (a) (b) Sec. 432. Post, p. 623.

Retailers' excise tax on toilet preparations. Baby oils, etc. Sales to barber shops, etc. Effective date of Part III. PART IV—^DIESH^L FUEL

Sec. 441. Diesel fuel used in highway vehicles. (a) Imposition of tax. (b) Effective date. Post, p. 624.

PAKT V—LIQtrOB

Sec. 451. Increase in tax on distilled spirits from $9 to $10.50 per gallon. (a) Distilled spirits generally. (b) Imported perfumes containing distilled spirits. (c) Floor stocks tax. Sec. 452. Wines. (a) Increase in rate of tax. (b) Floor stocks. Sec. 453. Fermented malt liquor. (a) Increase in tax on fermented malt liquors from $8 to $9 per barrel. (b) Floor stocks tax. Sec. 454. Floor stocks refunds. (a) Amendment of section 1656(a). (b) Amendment of section 1656(b). Sec. 455. Clerical amendment. Sec. 456. Effective date of Part V. Post, p. 528.

PABT VI—OCCUPATIONAL TAXES

Sec. 461. Dealers in liquors. (a) Wholesale dealers in liquors. (b) Retail dealers in liquors. (c) Wholesale dealers in malt liquors. Sec. 462. Drawback in the case of distilled spirits used in the manufacture of certain nonbeverage products. (a) Drawback. (b) Effective date. Sec. 463. Tax on coin-operated gaming devices. Sec. 464, Effective date of Part VI. Post, p. 529.

PABT VH—WAGEBINO

Sec. 471. Wagering taxes. (a) Imposition of taxes. (b) Technical amendment. Sec. 472. Effective date of Part VII. Post, p. 532.

PART Vin—MANUEACTUBEES' EKOISB TAXBS

Sec. 481. Automobiles, trucks, and parts or accessories. (a) Increase in tax on trucks. (b) Increase in tax on passenger automobiles and motorcycles. (c) Increase in tax on parts or accessories. (d) Rebuilt parts or accessories. (e) Technical amendment. (f) Parts or accessories for farm equipment. (g) Effective date of subsection (f). (h) Removal of tax on tires for toys, etc. Sec. 482. Navigation receivers sold to the United States. (a) Exemption on sales to United States of certain radio sets. (b) Tax-free sales of radio parts. (c) Refund in case of use of parts. (d) Refund in case of resale to United States. (e) Use by manufacturer of tazable parts. (f) Effective dates.

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