Page:United States Statutes at Large Volume 79.djvu/182

 142

PUBLIC LAW 89-44-JUNE 21, 1965

[79 STAT.

the difference between the tax paid by the manufacturer, producer, pr importer on his sale of the article and the amount of tax made jipplicable to the article on such day or such date, if— " (A) claim for such credit or refund is filed with the Secretary or his delegate on or before the 10th day of the 8th calendar month beginning after such day or such date based upon a request submitted to the manufacturer, producer, or importer before the first day of the 7th calendar month beginning after such day or such date by the dealer who held the article in respect of which the credit or refund is claimed; and " (B) on or before such 10th day reimbursement has been made to the dealer by the manufacturer, producer, or importer for the tax reduction on the article or written consent has been obtained from the dealer to allowance of the credit or refund." (b) FLOOR STOCK REFUNDS; OTHER MANUFACTURERS EXCISE TAXES AND TAX ON PLAYING CARDS.—

p^sT*'^148^^' ^'^°' °^' ''* ' An(e, pp. 137,

(1) IN GENERAL.—Where before the day after the date of the enactment of this 'Act, any article subject to the tax imposed by section 4111, 4121, 4141, 4151, 4161, 4171, 4191, or 4451 of the Internal Revenue Code of 1954 (hereinafter in this Act referred to as the "Code"), or where before January 1, 1966, any article subject to the tax imposed by section 4061(b), 4091 (1), or 4131 of ^^jjg Code, has been sold by the manufacturer, producer, or importer, and on such day or such date is held by a dealer and has not been used and is intended for sale, there shall be credited or refimded (without interest) to the manufacturer, producer, or importer an amount equal to the difference between the tax paid by the manufacturer, producer, or importer on his sale of the article and the amount of tax made applicable to the article on such day or such date, if— (A) claim for such credit or refund is filed with the Secretary of the Treasury or his delegate on or before February 10, 1966 (or August 10, 1966, in the case of an article subject to the tax imposed by section 4061(b), 4091(1), or 4131 of the Code), based upon a request submitted to the manufacturer, producer, or importer oefore January 1, 1966 (or July 1, 1966, in the case of an article subject to the tax imposed by section 4061(b), 4091(1), or 4131 of the Code), by the dealer who held the article in respect of which the credit or refund ^s claimed; and (B) on or before such February 10 (or such August 10 in the case of an article subject to the tax imposed by section 4061(b), 4091(1), or 4131 of the Code) reimbursement has been made to the dealer by the manufacturer, producer, or importer for the tax reduction on the article or written consent has been obtained from the dealer to allowance of the credit or refund. (2) DEFINITIONS.—For purposes of this subsection— (A) The term "dealer" includes a wholesaler, jobber, distributor, or retailer. (B) An article shall be considered as "held by a dealer" if title thereto has passed to the dealer (whether or not delivery to him has w e n made), and if for purposes of con-

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