Page:United States Statutes at Large Volume 79.djvu/188

 148

76 Stat. 115; 78 Stat. 237.

26 USC 4261 note.

Repeal. 68A Stat. 510. 26 USC 4286, 4287.

76 Stat. 117.

68A Stat. 744; 78 Stat. 73.

PUBLIC LAW 89-44-JUNE 21, 1965

[79 STAT.

operated telephones, tax shall be computed to the nearest multiple of 5 cents, except that, where the tax is midway between multiples of 5 cents, the next higher multiple shall apply." SEC. 303. TAX ON TRANSPORTATION OF PERSONS BY AIR. (a) IN GENERAL.—Section 4261 (relating to imposition of tax on transportation of persons by air) is amended by striking out "November 15, 1962, and before July 1, 1965" wherever it appears and inserting in lieu thereof "November 15, 1962". (b) CONFORMING AMENDMENT.—Section 5 of the Tax Rate Extension Act of 1962 (76 Stat. 115) is amended by striking out subsection (e). SEC. 304. SAFE DEPOSIT BOXES. Subchapter D of chapter 33 (relating to safe deposit boxes) is hereby repealed and the table of subchapters for chapter 33 is amended by striking out the item relating to subchapter D. SEC. 305. CONFORMING CHANGES. (a) Section 4291 (relating to cases where persons receiving payment must collect tax) is amended to read as follows: "SEC. 4291. CASES WHERE PERSONS RECEIVING PAYMENT MUST COLLECT TAX. "Except as otherwise provided in section 4264(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment." (b) Section 6040 (relating to cross references) is amended by striking out paragraph (6).

TITLE IV—MISCELLANEOUS TAXES Repeals.

72 Stat. 1293. 26 USC 430 14354.

SEC. 401. DOCUMENTARY STAMP TAXES. (a) IN GENERAL.—Subchapters A (relating to issuance of capital stock, etc.) and B (relating to sales or transfers of capital stock, etc.) of chapter 34 are repealed and the table of subchapters for chapter 34 is amended by striking out the items relating to such subchapters. (b) CONVEYANCES.—Section 4361 (relating to tax on conveyances) is amended by adding at the end thereof the following new sentence: "The tax imposed by this section shall not apply on or after January 1, 1968." (c) TECHNICAL AND CONFORMING CHANGES.—Section 4381 (relating

68A Stat. 529. 26 USC 44514457.

68A Stat. 531; 73 Stat. 620.

to definitions) is repealed and the table of sections for subchapter E of chapter 34 is amended by striking out the item relating to such section. SEC. 402. PLAYING CARDS. Subchapter A of chapter 36 (relating to playing cards) is repealed and the table of subchapters for chapter 36 is amended by striking out the item relating to subchapter A. SEC. 403. OCCUPATIONAL TAX ON COIN-OPERATED DEVICES. (a) IN GENERAL.—Section 4461 (relating to imposition of tax) is amended by striking out subsection (a) and so much of subsection (b) as precedes paragraph (1) and inserting in lieu thereof the following: " (a) IN GENERAL.—There shall be imposed a special tax to be paid by every person who maintains for use or permits the use of, on any

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