Page:United States Statutes at Large Volume 90 Part 2.djvu/342

 90 STAT. 1810 26 USC 3305.

PUBLIC LAW 94-455—OCT. 4, 1976 i^]};.,

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(B) Section 3305(h) (relating to certain contributions to States) is amended by striking out "on or after July 1, 1953, and". (Q) Section 3305(j) (relating to denial of credits in certain cases) is amended by striking out "after December 31, 1971,". (16)

AMENDMENTS OF SECTION 3 3 0 6. —

26 USC 3306.

(A) Section 3306(c)(9) (relating to the exclusion of service performed by certain employees and employee representatives from the definition of employment) is amended by striking out "52 Stat. 1094, 1095;". (B) Section 3306(c) (18) (relating to the exclusion of certain service performed by nonresident aliens from the defini, tion of employment) is amended by inserting after the "Immigration and Nationality Act, as amended" the following: "(8 U.S.C. 1101(a) (15)(F) or (J)) ". (C) Section 3306(f) (relating to the definition of an ' unemployment fund) is amended by striking out "49 Stat. 640; 52 Stat. 1104, 1105;". (D) Section 3306(n) (relating to vessels operated by general agents of the United States) is amended by striking out "on or after July 1, 1953,". 26 USC 34^2.. (17) AMENDMENT or SECTION 3402.—Section 3402(1)(3)(B) (relating to marital status) is amended by striking out "section 2 (b)" and inserting in lieu thereof "section 2(a)". (b) AMENDMENT CONFORMING TO THE REPEAL OF SECTION 3113.— The table of sections for subchapter B of chapter 21 is amended by striking out the item relating to section 3113. (c) AMENDMENTS TO PROVISIONS REFERRING TO TERRITORIES.—Sec-

26 USC 3401, 3404. 26 USC 3101 "****• 26 USC 3201. ^

tions 3401(c) and 3404 are each amended by striking out "Territory," each place it appears. (d) EFFECTIVE DATES.—The amendments made by this section shall ^PP^y with respect to wages paid after December 31, 1976, except that the amendments made to chapter 22 of the Internal Revenue Code of 1954 shall apply with respect to compensation paid for services rendered after December 31, 1976. SEC. 1904. AMENDMENTS OF SUBTITLE D; MISCELLANEOUS EXCISE TAXES. (a) IN GENERAL.— (1) AMENDMENTS OF CHAPTER 31.—

(A) So much of chapter 31 (relating to retailers excise taxes) as precedes section 4041 is amended to read as follows:

j:^ 26 USC 4041.

"CHAPTER 31—SPECIAL FUELS "Sec. 4041. Imposition of tax." (B^ Section 4041(g) (relating to exemptions from fuel taxes) is amended to read as follows:

" (g) OTHER EXEMPTIONS.—Under regulations prescribed by the

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Secretary, no tax shall be imposed under this section— " (l) on Rny liquid sold for use or used as supplies for vessels or aircraft (within the meaning of section 4221(d)(3)); j "(2) with respect to the sale of any liquid for the exclusive use of any State, any political subdivision of a State, or the District of Columbia, or with respect to the use by any of the foregoing of any liquid as a fuel;

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