Page:United States Statutes at Large Volume 90 Part 2.djvu/1018

 90 STAT. 24S6

Effective date. 26 USC 5051 note.

PUBLIC LAW 94-529—OCT. 17, 1976 "(3) ToLiERANCES.—Where the Secretary or his delegate finds that the revenue will not be endangered thereby, he may by regulations prescribe tolerances for barrels and fractional parts of barrels, and, if such tolerances are prescribed, no assessment shall be made and no tax shall be collected for any excess in any case where the contents of a barrel or a fractional part of a barrel are within the limit of the applicable tolerance prescribed.". SEC. 2. The amendment made by the first section of this Act shall take effect on the first day of the first calendar year which begins after the date of the enactment of this Act. Approved October 17, 1976.

LEGISLATIVE HISTORY: HOUSE REPORT No. 94-1346 (Comm. on Ways and Means). CONGRESSIONAL RECORD, Vol. 122 (1976): Sept. 13, considered and passed House. Sept. 30, considered and passed Senate.

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