Page:United States Statutes at Large Volume 72 Part 1.djvu/1348

 1306

PUBLIC LAW 85-859-SEPT. 2, 1958

[72 S T A T.

" (B) the person who (without regard to this subsection) is required to return any pay such tax shall remain subject to all provisions of law (including penalties) applicable in respect of such person. "(2) LIMITATIONS ON AGREEMENT AUTHORITY I N THE CASE OF HOUSE-TO-HOUSE SALESMEN.—In the case of sales, by house-to-

4057 " ^ ^ *°°^"

house salesmen, of articles subject to tax under chapter 31 (other than section 4041) which are supplied by a manufacturer or distributor, if the manufacturer or distributor establishes the retail list price at which such articles are to be sold, the Secretary or his delegate shall not, as a condition to entering into an agreement under paragraph (1), require— " (A) that such house-to-house salesmen execute powers of attorney making such manufacturer or distributor an agent for the return and payment of such tax, " (B) that the manufacturer or distributor make separate returns with respect to each such house-to-house salesman, or " (C) that the manufacturer or distributor assume any liability for tax on articles supplied by any person other than such manufacturer or distributor."

SEC. 1 2 PERIOD FOR FILING CLAIM FOR FLOOR STOCKS REFUND 6. WITH RESPECT TO IMPORT TAX ON SUGAR. 26 USC 6412.

(a) PERIOD W I T H I N W H I C H CLAIM MAY B E FILED.—Section 6412

26 USC 4501.

(d) (floor stocks refund with respect to import tax on sugar) is amended by inserting before the period at the end thereof a comma and the following: "if claim for such refund is filed with the Secretary or his delegate on or before September 30, 1961". (b) EEPEAL OF DUPLICATE PROVISION.—The last sentence of section 4501 (c) (termination of tax with respect to sugar) is hereby repealed.

SEC. 1 3 CREDITS OR REFUNDS OF CERTAIN TAXES. 6. 26 USC 6416.

(a) GENERAL RULES.—Subsections (a), (b), and (c) of section 6416

(credits or refunds of certain taxes on sales and services) are amended to read as follows: " (a) CONDITION T ALLOWANCE.— O " (1) GENERAL RULE.—No credit or refund of any overpayment

26 ^u s c"46oi. 4057, 4061-4226.'

26 USC 4231.

°* ^^^ imposed by section 4231(4), (5), or (6) (cabarets, etc.), chapter 31 (retailers taxes), or chapter 32 (manufacturers taxes) shall be allowed or made unless the person who paid the tax establishes, under regulations prescribed by the Secretary or his delegate, that he— " (A) has not included the tax in the price of the article, admission, or service with respect to which it was imposed and has not collected the amount of the tax from the person who purchased such article, admission, or service; " (B) has repaid the amount of the tax— " (i) in the case of any tax imposed by chapter 31 (other than the tax imposed by section 4011(a)(1) or (b)(1)), to the purchaser of the article, "(ii) in the case of any tax imposed by chapter 32 and the tax imposed by section 4041(a)(1) or (b)(1) (diesel and special motor fuels), to the ultimate purchaser of the article, or "(iii) in the case of any tax imposed by section 4231 (4), (5), or (6) (cabarets, etc.) to the person who paid for the admission, refreshment, service, or merchandise;

�