Page:United States Statutes at Large Volume 72 Part 1.djvu/1351

 72 S T A T. ]

PUBLIC LAW 86-869-SEPT. 2, 1968

country, or (ii) which, in the case of a highway vehicle owned by the United States, is used on the highway; except that the amount of any overpayment by reason of this subparagraph shall not exceed an amount computed at the rate of 1 cent a gallon; " (K) in the case of any article taxable under section 4061 (b) (other than spark plugs and storage batteries), used or sold for use as repair or replacement parts or accessories for farm equipment (other than equipment taxable under section 4061(a)); " (L) in the case of tread rubber in respect of which tax was paid under section 4071(a)(4), used or sold for use otherwise than in the recapping or retreading of tires of the type used on highway vehicles (as defined in section 4072(c)), unless credit or refund of such tax is allowable under subsection (b)(3); " (M) in the case of gasoline, used or sold for use in production of special motor fuels referred to in section 4041(b); " (N) in the case of lubricating oil, used or sold for nonlubricating purposes; " (O) in the case of lubricating oil in respect of which tax was paid at the rate of 6 cents a gallon, used or sold for use as cutting oils (within the meaning of section 4092(b)); except that the amount of such overpayment shall not exceed an amount computed at the rate of 3 cents a gallon; " (P) in the case of any musical instrument taxable under section 4151, sold to a religious institution for exclusively religious purposes; " (Q) in the case of unexposed motion picture film, used or sold for use in the making of newsreel motion picture film.

1809

26 USC 40(>i.

26 USC 4071. 26 USC 4072.

26 USC 4041.

26 USC 4092.

26 USC 4151.

" (3) TAX-PAID ARTICLES USED FOR FURTHER MANUFACTURE, ETC.—

If the tax imposed by chapter 32 has been paid with respect to the 26 U S e 4061sale of any article by the manufacturer, producer, or importer 4226. thereof to a second manufacturer or producer, such tax shall be deemed to be an overpayment by such second manufacturer or producer if— " (A) in the case of any article other than an article to which subparagraph (B), (C), or (D) applies, such article is used by the second manufacturer or producer as material in the manufacture or production of, or as a component part of, another article taxable under chapter 32 manufactured or produced by him; " (B) in the case of— " (i) a part or accessory taxable under section 4061(b), "(ii) a radio or television component taxable under section 4141, or " (iii) a camera lens taxable under section 4171, 26 USC 4i7i. such article is used by the second manufacturer or producer as material in the manufacture or production of, or as a component part of, any other article manufactured or produced by him; " (C) in the case of— "(i) a tire or inner tube taxable under section 4071, or "(ii) an automobile radio or television receiving set taxable under section 4141, such article is sold by the second manufacturer or producer on or in connection with, or with the sale of, any other article manufactured or produced by him and such other article is by any person exported, sold to a State or local government

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