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 1744

26 USC 406^1 70 Stat. 388; 80 otst • 3 3 1.

75 Stat. 123.

Ante, p. 245.

75 Stat. 127.

PUBLIC LAW 91-606-DEC. 31, 1970

[84 STAT.

(^) Section 4061(b)(1) (relating to imposition of tax on parts and accessories). (5) Section 4071(d) (relating to imposition of tax on tires I l l

\

and tubes). (6) Section 4081(b) (relating to imposition of tax on gasoline). (7) Section 4481(a) (relating to imposition of tax on use of highway motor vehicles). ^8) Section 4481(e) (relating to period tax in effect). (9) Section 4482(c)(4) (defining taxable period). (10) Section 6156(e)(2) (relating to installment payments of tax on use of highway motor vehicles). (11) Section 6421(h) (relating to tax on gasoline used for certain nonhighway purposes or by local transit systems). (b) Section 6412(a)(2) of such Code (relating to floor stock refunds) is amended— (1) by striking out "1972" each place it appears and inserting in lieu thereof "1977"; (2) by striking out "January 1, 1973" each place it appears and inserting in lieu thereof "January 1, 1978"; and (3) by striking out "February 10, 1973" each place it appears and inserting in lieu thereof "March 31, 1978". Approved December 31, 1970. Public Law 91-606

December 31, 1970

[S.3619]

AN ACT

To revise and expand Federal programs for relief from the effects of major disasters, and for other purposes;.

Be if enacted by the Senate and House of Representatives of the A^t^l(^i97o^^^^^^ fww^^e^/ States of America in Congress assembled.. That this Act may be cited as the "Disaster Relief Act of 1970". TITLE I — F I N D I N G S AND D E C L A R A T I O N S; DEFINITIONS F I N D I N G S A N D DECLARATIONS

SEC. 101. (a) The Congress hereby finds and declares that— (1) because loss of life, human suffering, loss of incomie, and property loss and damage result from major disasters such as hurricanes, tornadoes, storms, floods, high waters, wind-driven

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