Page:United States Statutes at Large Volume 72 Part 1.djvu/1317

 72 S T A T. ]

PUBLIC LAW 8 5 - 8 5 9 - S E P T. 2, 1958

1275

Public Law 85-859 AN ACT

September 2, 1958

To make technical changes in the Federal excise tax laws, and for other purposes.

CH. R. 7125]

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE, ETC. (a) SHORT TITLE.—This Act may be cited as the "Excise Tax E x c i s e Tax Technical Changes Act of 1958". c h'a n g^ " Act ^\ (b) AMENDMENT OF 1954 CODE.—Whenever in this Act an amend- *^^*' ment or repeal is expressed in terms of an amendment to or repeal of a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954. (c) EFFECTIVE DATE.—Except as otherwise provided, the amendments and repeals made by title I of this Act snail take effect on the first day of the first calendar quarter which begins more than 60 days after the date on which this Act is enacted. For effective dates of amendments made by title II of this Act, see section 210.

TITLE I—MISCELLANEOUS EXCISE TAXES PART I—RETAILERS EXCISE TAXES SEC. 101. SEMI-PRECIOUS STONES. Section 4001 (tax on jewelry) is amended by striking out "Pearls, precious and semi-precious stones, and imitations thereof." and inserting in lieu thereof the following: "The following stones, by whatever name called, whether real or synthetic: "Amber Beryl of the following types: Aquamarine Emerald Golden Beryl Heliodor Morganite Chrysoberyl of the following types: Alexandrite Cat's eye Chrysolite Coral Corundum of the following types: Ruby Sapphire Diamond Feldspar of the following type: Moonstone Garnet Jadeite (Jade) Jet Lapis Lazuli Nephrite (Jade) Opal Pearls (natural and cultured) Peridot Quartz of the following types: Amethyst Bloodstone Citrine Moss agate Onyx Sardonyx Tiger-eye

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