Page:United States Statutes at Large Volume 96 Part 2.djvu/369

 PUBLIC LAW 97-362—OCT. 25, 1982

96 STAT. 1731

SEC. 107. WITHHOLDING STATEMENTS FOR TERMINATED EMPLOYEES. (a) IN GENERAL.—Subsection (a) of section 6051 (relating to receipts for employees) is amended by striking out "on the day on which the last payment of remuneration is made" and inserting in lieu thereof "within 30 days after the date of receipt of a written request from the employee if such 30-day period ends before January 31". (b) EFFECTIVE DATE.—The amendments made by this section shall apply with respect to employees whose employment is terminated after the date of the enactment of this Act.

26 USC 605i.

26 USC 605i

note.

SEC. 108. WITHHOLDING OF STATE INCOME TAX FROM THE WAGES OF CERTAIN SEAMEN. Section 12 of the Act of March 4, 1915 (38 Stat. 1169; 46 U.S.C. 601), is amended by inserting before the period at the end of the second proviso the following: ", but nothing in this section shall prohibit any such withholding of the wages of any seaman who is employed in the coastwise trade between ports in the same State if such withholding is pursuant to a voluntary agreement between such seaman and his employer". SEC. 109. WAGERING PERMITTED UNDER STATE LAW. (a) TAX ON WAGERS.—Subsection (a) of section 4401 (relating to wagers) is amended to read as follows:

26 USC 440i.

"(a) WAGERS.— "(1) STATE AUTHORIZED WAGERS.—There

shall be imposed on any wager authorized under the law of the State in which accepted an excise tax equal to 0.25 percent of the amount of such wager. "(2) UNAUTHORIZED WAGERS.—There shall be imposed on any wager not described in paragraph (1) an excise tax equal to 2 percent of the amount of such wager." (b) OCCUPATIONAL TAX.—Section 4411 (relating to imposition of tax) is amended to read as follows:

26 USC 4411.

"SEC. 4411. IMPOSITION OF TAX. "(a) IN GENERAL.—There shall be imposed a special tax of $500 per year to be paid by each person who is liable for the tax imposed under section 4401 or who is engaged in receiving wagers for or on behalf of any person so liable. "(b) AUTHORIZED PERSONS.—Subsection (a) shall be applied by substituting '$50' for '$500' in the case of— "(1) any person whose liability for tax under section 4401 is determined only under paragraph (1) of section 4401(a), and "(2) any person who is engaged in receiving wagers only for or on behalf of persons described in paragraph (1)." (c) EFFECTIVE DATES.— (1) SUBSECTION (a).—The amendment made by subsection (a)

shall take effect on January 1, 1983. (2) SUBSECTION (b).—The amendment made by subsection (b) shall take effect on July 1, 1983.

26 USC 440i "°*^ 26 USC 4411 "°*^

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