Page:United States Statutes at Large Volume 80 Part 1.djvu/367

 80 STAT. ]

PUBLIC LAW 89-523-AUG. 1, 1966

331

books, recordings, reproducers, musical scores, instructional texts, and other specialized materials, preference shall at all times be ^iven to the needs of the blind and of the other physically handicapped persons who have been honorably discharged from the Armed Forces of the United States. "(b) There are authorized to be appropriated such sums as may be Appropriation. necessary to carry out the purposes of this section." SEC. 2. The Act entitled "An Act to establish in the Library of Con- ^J^^^^'l^l ^'=°'^^' gress a library of musical scores and other instructional materials to further educational, vocational, and cultural opportunities in the field of music for blind persons", approved October 9, 1962 (2 U.S.C. 135a-l), is amended to read as follows: "That (a) the Librarian of Congress shall establish and maintain a library of musical scores, instructional texts, and other specialized materials for the use of the blind and for other physically handicapped residents of the United States and its possessions in furthering their educational, vocational, and cultural opportunities in the field of music. Such scores, texts, and materials shall be made available on a loan basis under regulations developed by the Librarian or his designee in consultation with persons, organizations, and agencies engaged in work for the blind and for other physically handicapped persons. " (b) There are authorized to be appropriated such amounts as Appropriation. may be necessary to carry out the provisions of this Act." Approved July 30, 1966.

Public Law 89-523 AN ACT To amend section 4071 of the I n t e r n a l Revenue Code of 1954.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) section 4071 of the Internal Revenue Code of 1954 (relating to tax on tires and inner tubes) is amended by redesignating subsections (b) and (c) as (c) and (d) and by inserting after subsection (a) the following new subsection: "(b)

August 1, 1966 [H. R. 318]

Excise taxes. Tires and tubes

70'Stat."ass".' 26 USC 4071.

SPECIAL RULE FOR MANUFACTURERS W H O SELL AT RETAIL.—

Under regulations prescribed by the Secretary or his delegate, if the manufacturer, producer, or importer of any tire or inner tube delivers such tire or tube to a retail store or retail outlet of such manufacturer, producer, or importer, he shall be liable for tax under subsection (a) in respect of such tire or tube in the same-manner as if it had been sold at the time it was delivered to such retail store or outlet. This subsection shall not apply to an article in respect to which tax has been imposed by subsection (a). Subsection (a) shall not apply to an article in respect of wiich tax has been imposed by this subsection." (b) The amendments made by subsection (a) shall take effect on the first day of the first calendar quarter which begins more than 20 days after the date on which this Act is enacted. SEC. 2. Section 4226 of the Internal Revenue Code of 1954 (relating to floor stocks taxes) is amended by adding at the end thereof the following new subsection: "(e) TAX ON CERTAIN TIRES AND TUBES.—On any tire or inner tube which, on the first day of the first calendar quarter which begins more than 20 days after the date of the enactment of this subsection, is held at a retail store or retail outlet of the manufacturer, producer, or

Effective date ^0 stat 39^L

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