Page:United States Statutes at Large Volume 68A.djvu/523

 CH. 32—MANUFACTURERS EXCISE TAXES

483

rubber construction (whether hollow center or solid) without fabric or metal reinforcement. (b) T I R E S W I T H INTERNAL W I R E FASTENING.—The tax imposed by section 4071 shall not apply to tires of extruded tiring with an internal wire fastening agent. PART III—PETROLEUM PRODUCTS Subpart A, Gasoline. Subpart B. Lubricating oil. Subpart C. Special provisions applicable to petroleum products.

Subpart A—Gasoline Sec. 4081. Imposition of tax. Sec. 4082. Definitions. Sec. 4083. Exemption of sales to producer. SEC. 4081. IMPOSITION OF TAX.

There is hereby imposed on gasoline sold by the producer or importer thereof, or by any producer of gasoline, a tax of 2 cents a gallon. On and after April 1, 1955, the tax imposed by this section shall be IJ^ cents a gallon in lieu of 2 cents a gallon. SEC. 4082. DEFINITIONS.

(a) PRODUCER.—As used in this subpart, the term "producer" includes a refiner, compounder, or blender, and a dealer selling gasoline exclusively to producers of gasoline, as well as a producer. Any person to whom gasoline is sold tax-free under this subpart shall be considered the producer of such gasoline. (b) GASOLINE.—As used in this subpart, the term "gasoline" means all products commonly or commercially known or sold as gasoline (including casinghead and natural gasoline). (c) CERTAIN U S E S D E F I N E D AS SALES.—If a producer or importer

uses (otherwise than in the production of gasoline or of special motor fuels referred to in section 4041(b)) gasoline sold to him free of tax, or produced or imported by him, such use shall for the purposes of this chapter be considered a sale. SEC. 4083. EXEMPTION OF SALES TO PRODUCER.

Under regulations prescribed by the Secretary or his delegate the tax imposed by section 4081 shall not apply in the case of sales of gasoline to a producer of gasoline. Subpart B—Lubricating Oil Sec. 4091. Imposition of tax. Sec. 4092. Definition of certain vendees as a manufacturer. Sec. 4093. Exemption of sales to producer. SEC. 4091. IMPOSITION OF TAX.

There is hereby imposed upon lubricating oils sold in the United States by the manufacturer or producer a tax a t the rate of 6 cents a gallon (except that, in the case of cutting oils, the tax shall not exceed 10 percent of the price for which so sold), to be paid by the manufacturer or producer. For purposes of this section, the term "cutting oils" means oils used primarily in cutting and machining operations §4091

�