Page:United States Statutes at Large Volume 104 Part 2.djvu/846

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104 STAT. 1388-438 PUBLIC LAW 101-508 —NOV. 5, 1990 (c) ONE-TIME FILING OF TELEPHONE EXCISE TAX EXEMPTION CER- TIFICATES.— (1) IN GENERAL.— Section 4253 is amended by adding at the end thereof the following new subsection: " (k) FILING OF EXEMPTION CERTIFICATES.— "(1) IN GENERAL. — In order to claim an exemption under subsection (c), (h), (i), or (j)> a person shall provide to the provider of communications services a statement (in such form and manner as the Secretary may provide) certifying that such person is entitled to such exemption. "(2) DURATION OF CERTIFICATE.— Any statement provided under paragraph (1) shall remain in effect until— "(A) the provider of communications services has actual knowledge that the information provided in such statement is false, or "(B) such provider is notified by the Secretary that the provider of the statement is no longer entitled to an exemption described in paragraph (1). If any information provided in such statement is no longer accurate, the person providing such statement shall inform the provider of communications services within 30 days of any change of information." 26 USC 4253 (2) EFFECTIVE DATE.— "°*®' (A) IN GENERAL.—The amendment made by paragraph (1) shall apply to any claim for exemption made after the date of the enactment of this Act. (B) DURATION OF EXISTING CERTIFICATES. —Any annual certificate of exemption effective on the date of the enactment of this Act shall remain effective until the end of the annual period. 26 USC 5001 SEC. 11218. FLOOR STOCKS TAX TREATMENT OF ARTICLES IN FOREIGN note. TRADE ZONES. Notwithstanding the Act of June 18, 1934 (48 Stat. 998, 19 U.S.C. 81a) or any other provision of law, any article which is located in a foreign trade zone on the effective date of any increase in tax under the amendments made by this part or part I shall be subject to floor stocks taxes imposed by such parts if— (1) internal revenue taxes have been determined, or customs duties liquidated, with respect to such article before such date pursuant to a request made under the 1st proviso of section 3(a) of such Act, or (2) such article is held on such date under the supervision of a customs officer pursuant to the 2d proviso of such section 3(a). PART III—TAXES ON LUXURY ITEMS SEC. 11221. TAXES ON LUXURY ITEMS. (a) IN GENERAL.—Chapter 31 (relating to retail excise taxes) is amended by redesignating subchapters A and B as subchapters B and C, respectively, and by inserting before subchapter B (as so redesignated) the following new subchapter: "SUBCHAPTER A—CERTAIN LUXURY ITEMS "Part I. Imposition of taxes. "Part II. Rules of general applicability.