Page:United States Statutes at Large Volume 65.djvu/562

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PUBLIC LAW 183—OCT. 20, 1951

[65 STAT.

SEC. 456. EFFECTIVE DATE OF PART V. The amendments m a d e by t h i s part shall t a k e effect on the first d a y of the first month which begins more than 10 d a y s after the date of the e n a c t m e n t of t h i s Act. Part VI—Occupational Taxes SEC. 461. DEALERS IN LIQUORS. 26U.*8.c%3250.

(^) WHOLESALE DEALERS IN LiQUORS.—Section 3250(a)(1) ( r e l a t i n g to occupational tax on wholesale dealers in liquors) is hereby amended by striking o u t "$110" and inserting in lieu thereof "$200. (b) R E T A I L DEALEKS I N L I Q U O R S. — S e c t i o n 3250 (b)

(1)

(relating

to occupational tax on retail dealers i n liquors) is hereby amended by striking o u t "$27.50" and inserting in lieu thereof "$50". (c) W H O L E S A L E DEALERS I N M A L T L I Q U O R S. — S e c t i o n 3250 (d)

(1)

( r e l a t i n g to tax on wholesale d e a l e r s i n m a l t liquors) is h e r e by amended by striking o u t " $ 5 5 " and inserting i n lieu thereof "$100". SEC. 462. DRAWBACK IN THE CASE OF DISTILLED SPIRITS USED IN THE MANUFACTURE OF CERTAIN NONBEVERAGE PRODUCTS. 26U^V^c. §3250 (^) DRAWBACK.—Section 3250(1)(5) ( r e l a t i n g to m a n u f a c t u r e r s W (5). or p r o d u c e r s of designated n o n b e v e r a g e p r o d u c t s) is amended to read as f o l l o w s: " (5) DRAWBACK. — I n the case of distilled s p i r i t s tax - p a i d and ^"•'*^°used as provided in t h i s subsection, a d r a w b a c k shall be allowed— " (A) a t the r a t e of $6 on each proof gallon upon which tax is p a i d a t a r a t e of $9 p e r proof gallon p r i o r to the effective date of section 462 of the Revenue Act of 1951, " (B) a t the r a t e of $9.50 on each proof gallon upon which tax is p a i d at a r a t e of $10.50 p e r proof gallon on and after the effective date of section 462 of the Revenue Act of 1951, and " (C) a t the r a t e of $8 o n each p r o o f g a l l o n upon which tax is p a i d a t a r a t e of $9 p e r proof gallon after March 31, 1954. S u c h d r a w b a c k shall be d u e and p a y a b l e q u a r t e r l y upon filing of a p r o p e r claim w i t h the Secretary. N o claim under t h i s subsection shall be allowed unless filed w i t h the Secretary w i t h i n the t h r e e months next succeeding the q u a r t e r for which the d r a w b a c k is c l a i m e d. " (b)

EFFECTIVE D A T E. — The amendment m a d e by subsection

(a)

shall be applicable only w i t h respect to distilled s p i r i t s used on o r after the first d a y of the first month which begins more than t e n d a y s after the date of the enactment of t h i s Act. SEC. 463. TAX ON COIN-OPERATED GAMING DEVICES. 26u!s*'0^3267(a).

^"^'•"-

Section 3267(a) ( tax on coin-operated g a m i n g devices) is hereby amended by striking out "$150" wherever appearing therein and inserting in lieu thereof "$250". SEC. 464. EFFECTIVE DATE OF PART VI. The amendments m a d e by sections 461 and 463 shall take effect on the first d a y of the first month which begins more than t e n d a y s after the date of the e n a c t m e n t of t h i s Act. I n the case of the year beginn i n g July 1, 1951, w h e r e the trade o r business on which the tax is imposed w a s commenced p r i o r to the first d a y of the month specified in the preceding sentence, the increase in tax r e s u l t i n g from such amendments shall be reckoned proportion a t e l y from the first d a y of such month to and i n c l u d i n g the t l i i r t i e t h d a y of June following and s h a l l be d u e on, and p a y a b l e on o r before, the last d a y of the month specified in the preceding sentence.

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