Page:United States Statutes at Large Volume 94 Part 1.djvu/303

 PUBLIC LAW 96-223—APR. 2, 1980 (5) Paragraph (1) of section 6212(c) is amended— (A) by striking out "or of chapter 42 tax" and inserting in lieu thereof "of chapter 42 tax", and (B) by inserting ", or of chapter 45 tax for the same taxable period after "to which such petition relates". (6)(A) Subsection (a) of section 6512 is amended— (i) by striking out "chapter 41, 42, 43, or 44 taxes" and inserting in lieu thereof "certain excise taxes", (ii) by striking out "or of tax imposed by chapter 41" and inserting in lieu thereof "of tax imposed by chapter 41", and (iii) by inserting ", or of tax imposed by chapter 45 for the same taxable period" after "to which such petition relates". (B) Paragraph (1) of section 6512(b) is amended— (i) by striking out "or of tax imposed by chapter 41" and inserting in lieu thereof "of tax imposed by chapter 41", and (ii) by inserting ", or of tax imposed by chapter 45 for the same taxable period" after "to which such petition relates". (7) The subsection heading for subsection (c) of section 6601 is amended by striking out "CHAPTER 41, 42, 43, OR 44 T A X " and inserting in lieu thereof "CERTAIN EXCISE TAX". (8) Subsection (a) of section 6653 is amended— (A) by striking out "or by chapter 12" and inserting in lieu thereof ", by chapter 12", (B) by striking out "is due" and inserting in lieu thereof ", or by chapter 45 (relating to windfall profit tax) is due", and (C) by striking out "OR GIFT" in the subsection heading and inserting in lieu thereof ", GIFT, OR WINDFALL PROFIT". (9) Subsection (a) of section 6862 is amended by striking out "certain excise taxes" and inserting in lieu thereof "the excise taxes imposed by chapters 41,42,43,44, and 45".

94 STAT. 253 26 USC 6212.

26 USC 6512.

26 USC 6601. 26 USC 6653.

26 USC 6862.

(g) SPECIAL RULES FOR STATUTE OF LIMITATIONS.—

(1) ASSESSMENT.—Section 6501 (relating to limitations on as- 26 USC 6501. sessment and collection) is amended by adding at the end thereof the following new subsection: "(q) SPECIAL RULES FOR WINDFALL PROFIT TAX.— "(1) OIL SUBJECT TO WITHHOLDING.—

"(A) IN GENERAL.—In the case of any oil to which section 4995(a) applies and with respect to which no return is required, the return referred to in this section shall be the return (of the person liable for the tax imposed by section 4986) of the taxes imposed by subtitle A for the taxable year Ante, p. 230. in which the removal year ends. "(B) REMOVAL YEAR.—For purposes of subparagraph (A), the term 'removal year' means the calendar year in which the oil is removed from the premises. "(2) EXTENSION OF LIABILITY ATTRIBUTABLE TO DOE RECLASSIFICATION.—

"(A) IN GENERAL.—In the case of the tax imposed by chapter 45, if a Department of Energy change becomes final, Ante, p. 230. the period for assessing any deficiency attributable to such change shall not expire before the date which is 1 year after the date on which such change becomes final. "(B) DEPARTMENT OF ENERGY CHANGE.—For purposes of

subparagraph (A) and section 6511(h)(2), the term Depart- Post, p. 254. ment of Energy change' means any change by the Department of Energy in the classification under the June 1979 energy regulations (as defined in section 49960t)X8XC)) of a property or of domestic crude oil from a property.

�