Page:United States Statutes at Large Volume 79.djvu/184

 144

PUBLIC LAW 89-44-JUNE 21, 1965

[79 STAT.

(B) on or before February 10, 1966, reimbursement has been made to the ultimate purchaser for the tax reduction on the article. (2) LIMITATION ON ELIGIBILITY FOR CREDIT OR REFUND.—No

manufacturer, producer, or importer shall be entitled to a credit or refund under paragraph (1) with respect to an article unless he has in his possession such evidence of the sale of the article to an ultimate purchaser, and of the reimbursement of the tax to such purchaser, as may be required by regulations prescribed by the Secretary of the Treasury or his delegate under this subsection. (3) OTHER LAWS APPLICABLE.—All provisions of law, including Ante, p p. 136, 139.

fsA^stat 797 70 Stat. 398. 23 USC 120 note.

Ante, p. 137.

68Astat. 478. 389? ^*^*' ^^^'

penalties, applicable in respect to the taxes imposed by sections 4061(a)(2) and 4111 of the Code shall, insofar as applicable and not inconsistent with paragraphs (1) and (2) of this subsection, apply in respect of the credits and refunds provided for in paragraph (1) to the same extent as if the credits or refunds constituted overpayments of the tax. (d) Section 6412(e) (relating to cross reference) is repealed. SEC. 210. HIGHWAY TRUST FUND. (a) Section 209(c)(1) of the Highway Revenue Act of 1956 (relating to general provisions for transfers to the Highway Trust Fund) is amended— (1) by striking out "and" at the end of subparagraph (F); (2) by striking out the period at the end of subparagraph (G) and inserting in lieu thereof "; and"; (3) by inserting after subparagraph (G) the following new subparagraph: " (H) 100 percent of the taxes received after December 31, 1965, under sections 4061(b) (tax on parts and accessories foj. trucks, buscs, etc.) and 4091 (tax on lubricating oil)."; and (4) by adding at the end thereof the following new sentence: "In the case of any tax described in subparagraph (H), amounts received during the calendar year 1966 shall be taken into account only to the extent attributable to liability for tax incurred after December 31, 1965." (b) Subparagraph (A) of section 209(c)(3) of the Highway Revenue Act of 1956 (relating to transfers to the Highway Trust Fund for liabilities incurred before October 1, 1972) is amended to read as follows: " (A) 100 peTccnt of the taxes under sections 4041 (taxes on diesel fuel and special motor fuels), 4061 (b) (tax on parts and accessories for trucks, buses, etc.), 4071(a)(4) (tax on (c) Section 209(f)(3) of the Highway Revenue Act of 1956 (relating to transfers from trust fund for gasoline used on farms and for certain other purposes) is amended as follows: (1) by striking out the heading and inserting in lieu thereof the following: " (3) TRANSFERS FROM TRUST F U N D FOR GASOLINE A N D LUBRICATI N G OIL USED FOR CERTAIN P U R P O S E S. — ";
 * ^®^^ rubber), 4081 (tax on gasoline), and 4091 (tax on lubricating oil);".

(2) by striking out "and 6421" and inserting ", 6421"; and

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