Page:United States Statutes at Large Volume 86.djvu/1215

 86 STAT. ]

PUBLIC LAW 92-559-OCT. 25, 1972

SEC. 102. (a) Section 8(b) of the Federal Aid in Wildlife Eestoration Act of September 2, 1937 (16 U.S.C. 669g-(b)), is amended by striking out "outdoor" each place it appears therein. (b) The amendments made by subsection (a) of this section shall take effect on the date of the enactment of this Act.

1173

84 Stat. noo. Effective date,

TITLE II — T A X ON S A L E OF B O W S A N D A E K O W S SEC. 201. (a) Section 4161 of the Internal Revenue Code of 1954 (relating to the imposition of tax on the sale of certain articles) is amended— (1) by striking out "There is" and inserting in lieu thereof the following: " (a) KoDS, CREELS, ETC.—There is"; and (2) by adding at the end thereof the following new subsection: " (b) Bows AND ARROWS, E T C. — " (1) Bows AND ARROWS.—There is hereby imposed upon the sale by the manufacturer, producer, or importer— " (A) of any bow which has a draw weight of 10 pounds or more, and " (B) of any arrow which measures 18 inches overall or more in length, a tax equivalent to 11 percent of the price for which so sold. "(2) PARTS AND ACCESSORIES.—There is hereby imposed upon the sale by the manufacturer, producer, or importer— " (A) of any part or accessory (other than a fishing reel) suitable for inclusion in or attachment to a bow or arrow described in paragraph (1), and " (B) of any quiver suitable for use with arrows described in paragraph (1), a tax equivalent to 11 percent of the price for which so sold." (b) The amendments made by subsection (a) of this section shall apply with respect to articles sold by the manufacturer, producer, or importer thereof on or after July 1, 1974. Approved October 25, 1972.

79 Stat. i4o. 26 USC 4i6i.

i..v

Effective date. < *

Public Law 92-559 AN ACT

October 25, 1972

To amend title 10, United States Code, to establish the authorized strength of the Naval Reserve in oflBcers in the Judge Advocate General's Gorpa in the grade of rear admiral, and for other purposes.

1^^-^^^°^

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) clause (3) Navai Reserve of section 5457(a) of title 10, United States Code, is amended to reaa °'"udge'Advocate as follows:

"(3) Supply Corpe^7.". (b) Section 5457(a) of such title is further amended by redesignating clause (6) as clause (7) and adding after clause (5) a new clause (6) as follows: "(6) Judge Advocate General's Corps—^1.". Approved October 25, 1972.

General's Corps.

^2 Stat. 1491.

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