Page:United States Statutes at Large Volume 70.djvu/452

 396

PUBLIC LAW 627-JUNE 29, 1956

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[70 S T A T.

granted by paragraphs (1), (2), and (3) of section 7602 (relating to examination of books and witnesses) as if the claimant were the person liable for tax. " (g) REGULATIONS.—The Secretary or his delegate may b^^ regulations prescribe the conditions, not inconsistent with the provisions of this section, under which payments may be made under this section. " (h) EFFECTIVE DATE.—This section shall apply only with respect to gasoline purchased after June 30, 1956, and before July 1, 1972. ' ' (i) CROSS REFERENCES.—

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"(1) For reduced rate of tax in case of diesel fuel and special motor fuels used for certain nonhighway purposes, see subsections (a) and (b) of section 4041. "(2) For partial refund of tax in case of diesel fuel and special motor fuels used for certain nonhighway purposes, see section 6416 (b)(2)(J) and (K). "(3) For partial refund of tax in case of diesel fuel and special motor fuels used by local transit systems, see section 6416(b) (2)(L). "(4) For civil penalty for excessive claims under this section, see section 6675. "(5) For fraud penalties, etc., see chapter 75 (section 7201 and following, relating to crimes, other offenses, and forfeitures)." .. ^j.,'.,

(d) TECHNICAL AMENDMENTS.—

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Ante, p. 90. V ^ '

Ante, p. 9 1.

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(1) Section 6206 (relating to special rules applicable to excessive claims) is amended— (A) by striking out " S E C T I O N 6420'* in the heading and inserting in lieu thereof " S E C T I O N S 6420 A N D 6421**; (B) by inserting after "6420" in the first sentence thereof "or 6421"; and (C) by inserting after "6420" in the second sentence thereof "or 6421, as the case may be". ^2) Section 6675 (relating to excessive claims for gasoline used on farms) is amended— (A) by striking out " FOR GASOLINE U S E D ON F A R M S " in the heading and inserting in lieu thereof " W I T H

RESPECT TO THE USE OF CERTAIN GASOLINE**;

(B) by inserting after "6420 (relating to gasoline used on farms)" in subsection (a) thereof "or 6421 (relating to gasoline used for certain nonhighway purposes or by local transit systems)"; and (C) by inserting after "6420" in subsection (b) thereof "or 6421, as the case may be,". (3) Section 7210 (relating to failure to obey summons) is amended by inserting after "sections 6420(e)(2), the following: "6421 (f)(2),". (4) Section 7603 (relating to service of summons) and 7604 (relating to enforcement of summons) and the first sentence of section 7605 (relating to time and place of examination) are each amended by inserting after "section 6420(e)(2) " wherever it appears a comma and the following: "6421(f)(2),". The second sentence of section 7605 is amended by inserting after "section 6420 (e)(2) " the following: "or 6421 (f)(2) ". (e) CLERICAL AMENDMENTS.—

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(1) Section 4084 is amended to read as follows: "SEC. 4084. CROSS REFERENCES. "(1) For provisions to relieve farmers from excise tax in the case of gasoline used on the farm for farming purposes, see section 6420. "(2) For provisions to relieve purchasers of gasoline from excise tax in the case of gasoline used for certain nonhighway purposes or by local transit systems, see section 6421."

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