Page:United States Statutes at Large Volume 86.djvu/1058

 1016

Recordkeeping.

Penalty. 63 Stat 139; 84 Stat. 581 Utilities, taxes.

53 Stat. 1107; 70 Stat. 599. Effective date.

PUBLIC LAW 92-519-OCT. 21, 1972

[86

STAT.

(3) Within twenty days after the effective date of the amendment made by subsection (a), each such licensee (A) shall file with the Commissioner a sworn statement (on a form to be prescribed by the Commissioner) showing the number of such cigarette tax stamps held by him as of the beginning of the day on which the amendment made by subsection (a) becomes effective or, if such day is a Sunday, as of the beginning of the following day, and (B) shall pay to the Commissioner the amount specified in paragraph (2). (4) Each such licensee shall keep and preserve for the twelve-month period immediately following the effective date of the amendment made by subsection (a) the inventories and other records made which form the basis for the information furnished to the Commissioner on the sworn statement required to be filed under this subsection. (5) For purposes of this subsection, a tax stamp shall be considered as held by a wholesaler, retailer, or vending machine operator if title thereto has passed to such wholesaler, retailer, or operator (whether or not delivery to him has been made) and if title to such stamp has not at any time been transferred to any person other than such wholesaler, retailer, or operator. (6) A violation of the provisions of paragraph (2), (3), or (4) of this subsection shall be punishable as provided in section 611 of the District of Columbia Cigarette Tax Act (D.C. Code, sec. 47-2810). SEC. 303. (a) Paragraph numbered 5 of section 6 of the Act entitled "An Act making appropriations to provide for expenses of the government of the District of Columbia for the fiscal year ending June thirtieth, nineteen hundred and three, and for other purposes", approved July 1, 1902 (D.C. Code, sec. 47-1701), is amended by striking out "4 per centum" and inserting in lieu thereof "5 per centum". (b) The amendment made by siibsection (a) shall apply to the gross receipts of each gas company, electric lighting company, and telephone company for the year ending June 30, 1972, and for each succeeding year ending on the thirtieth day of June. Approved October 21, 1972. Public Law 92-519

October 21, 1972 [8,4059]

District of Columbia Implied Consent Act. Definitions.

AN ACT To provide that any person operating a motor vehicle within the District of Columbia shall he deemed to have given his consent to a chemical test of his blood, breath, or urine, for the purpose of determining the blood alcohol content.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That as used in this Act— (1) The term "Commissioner" means the Commissioner of the District, or his designated agent; (2) The term "District" means the District of Columbia; (3) The term "license" means any operator's permit or any other license or permit to operate a motor vehicle issued under the laws of the District, including— (A) any temporary or learner's permit; (B) the privilege of any person to drive a motor vehicle whether or not such person holds a valid license; and (C) any nonresident's operating privilege; (4) The term "nonresident" means every person who is not a resident of the District;

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