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PUBLIC LAW 324-MAH. 31, 1964

[68 S T A T -

than 2 months before such date the provisions of sections 1650 and 3465 of the Internal Revenue Code in effect at the time such services were rendered shall apply to the amounts paid for such services, (c) TECHNICAL AMENDMENT.—Section 1658 is hereby repealed.

TITLE V—MISCELLANEOUS TAXES SEC. 501. TAX ON SAFE DEPOSIT BOXES. Section 1850(a) (relating to tax on the use of safe deposit boxes) is hereby amended by striking out "20 per centum" and inserting in lieu thereof "10 per centum". SEC. 502. TAX ON PISTOLS AND REVOLVERS. Section 2700(a) (relating to tax on pistols and revolvers) is hereby amended by striking out "11 per centum" and inserting in lieu thereof "10 per centum".

SEC. 5 3 TAX ON TRANSPORTATION OF PERSONS, ETC. 0. For reduction in rate of taxes on the transportation of persons and on seats, berths, etc., see section 504(a). .,. „,. ^,

58 Stat. 60.

SEC. 504. TECHNICAL AMENDMENTS. (a) TERMINATION OF TAX RATES UNDER SECTION 1650.—Section 1650 (relating to war tax rates of certain miscellaneous taxes) is hereby amended by inserting after "beginning with the effective date of ^jtle III of the Revenue Act of 1943" the following: "and ending March 31, 1954,". (b) RATE REDUCTION DATE.—Section 1659 (relating to definition of "rate reduction date") is hereby amended to read as follows: "SEC. 1659. DEFINITION OF 'RATE REDUCTION DATE'. "For the purposes of this chapter the term 'rat€ reduction date^ means April 1, 1954." (c)

FLOOR STOCKS REFUNDS ON ELECTRIC L I G H T BULBS.—Section

1657 (a) (relating to floor stocks refunds on electric light bulbs) is hereby amended (1) by striking out "the tax that would have been paid if section 1650 had not been applicable" and inserting in lieu thereof the following: "the tax that would have been paid if the applicable rate had been 10 per centum"; and (2) by striking out "prior to the expiration of three months after the rate reduction date" and inserting in lieu thereof the following: "prior to August 1, 1954, based upon a request for reimbursement submitted by such person to the manufacturer or producer of such article prior to July 1, 1954". (d) BowLiNG ALLEYS AND BILLIARD AND POOL TABLES.—The first sentence of section 3268(a) (relating to tax on bowling alleys, and billiard and pool tables) is hereby amended to read as follows: "Every person who operates a bowling alley, billiard room, or pool room shall pay a special tax of $20 per year for each bowling alley, billiard table, or pool table." SEC. 505. EFFECTIVE DATES. ^ f / (a) The amendments made by title I, title III, and section 502, and the amendment made by section 504(a) insofar as it affects the rates of the retailers' excise taxes imposed by sections 2400, 2401, and 2402 of the Internal Revenue Code and the rate of the manufacturers' excise tax imposed by section 3406(a) (10) of such Code, shall apply only with respect to articles sold on or after April 1, 1954. For the purposes

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