Page:United States Statutes at Large Volume 72 Part 1.djvu/1355

 72 S T A T. ]

PUBLIC LAW 86-869-SEPT. 2, 1958

SEC. 165. STATUTE OF LIMITATIONS FOR STAMP TAXES; REDEMPTION OF STAMPS. (a) LIMITATION ON ASSESSMENT AND COLLECTION.—Section 6501(a) (general rule) is amended by striking out "within 3 years after such tax became due," and inserting in lieu thereof "at any time after such tax became due and before the expiration of 3 years after the date on which any part of such tax was paid,". (b) REDEMPTION OF STAMPS.—Section 6805(a) (authorization for redemption of stamps) is amended by striking out ", or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected". (c) TECHNICAL AMENDMENT.—Section 6805(c) (time for filing claims) is amended by inserting "under this section" after "shall be allowed".

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26 USC 65oi.

^e use 6«05.

TITLE II—ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXES SEC. 201. AMENDMENT OF CHAPTER 51 OF THE INTERNAL REVENUE CODE OF 1954. Chapter 51 of the Internal Revenue Code of 1954 is amended to 5693."®^ ^°°^" read as follows:

"CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER "SUBCHAPTER A. Gallonage and occupational taxes. "SUBCHAPTER B. Qualification requirements for distilled spirits plants. "SUBCHAPTER C. Operation of distilled spirits plants. "SUBCHAPTER D. I n d u s t r i a l use of distilled spirits. "SUBCHAPTER E. General provisions relating to distilled spirits. "SUBCHAPTER F. Bonded and tax p a i d wine premises. "SUBCHAPTER G. Breweries.

"SUBCHAPTER H. Miscellaneous plants and warehouses. "SUBCHAPTER I. Miscellaneous general provisions. "SUBCHAPTER.T. Penalties, seizures, and forfeitures relating to liquors.

"Subchapter A—Gallonag^e and Occupational Taxes " Part I. Gallonage taxes. " Part II. Occupational tax.

"PART I~GALLONAGE TAXES "Subpart "Subpart "Subpart "Subpart "Subpart

A. B. C. D. E.

Distilled spirits. Rectification. Wines. Beer. General provisions.

" Subpart A—Distilled Spirits "Sec. "Sec. "Sec. "Sec. "Sec. "Sec. "Sec. "Sec.

5001. Imposition, rate, and a t t a c h m e n t of tax. 5002. Definitions. 5003. Cross references to exemptions, etc. 5004. Lien for tax. 5005. Persons liable for tax. 5006. Determination of tax. 5007. Collection of tax on distilled spirits. 5008. Abatement, remission, refund, and allowance for loss or destruction of distilled spirits. "Sec. 5009. Drawback.

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