108 STAT. 5000 PUBLIC LAW 103-465—DEC. 8, 1994 (1), (2), or (3) would fall on a Saturday or Simday, such due date sliEdl be deemed to be— "(A) in the case of Saturday, the preceding day, and "(B) in the case of Sunday, the following day. (b) TAXES ON DISTILLED SPIRITS, WINES, AND BEER. — 26 USC 5061. (1) Subsection (d) of section 5061 is amended by redesignating paragraph (4) as paragraph (5) and by inserting after paragraph (3) the following new paragraph: (4) SPECIAL RULE FOR TAX DUE IN SEPTEMBER. — " (A) IN GENERAL. — Notwithstanding the preceding provisions of this subsection, the taxes on distilled spirits, wines, and beer for the period beginning on September 16 and ending on September 26 snail be paid not later than September 29. "(B) SAFE HARBOR.— The requirement of subparagraph (A) shall be treated as met if the amount paid not later than September 29 is not less than Wi6 of the taxes on distilled spirits, wines, and beer for the period beginning on September 1 and ending on September 15. "(C) TAXPAYERS NOT REQUIRED TO USE ELECTRONIC FUNDS TRANSFER.—In the case of payments not required to be made by electronic funds transfer, subparagraphs (A) and (B) snaU be apphed by substituting September 25' for 'September 26', September 28' for 'September 29', and'%' for 'Vis'." (2) Section 5061(d)(5), as redesignated by paragraph (1), is amended— (A) by inserting "(or the immediately following day where the due date described in paragraph (4) falls on a Sunday)" before the period at the end, and (B) by striking "I4TH DAY" in the heading and inserting "DUE DATE". (c) TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES.— (1) Paragraph (2) of section 5703(b) is amended by redesignating subparagraph (D) as subparagraph (E) and by inserting after subpciragraph (C) the following new subparagraph: "(D) SPECIAL RULE FOR TAX DUE IN SEPTEMBER.— "(i) IN GENERAL.— Notwithstanding the preceding provisions of this paragraph, the taxes on tobacco products and cigarette papers and tubes for the period beginning on September 16 and ending on September 26 shall be paid not later than September 29. "(ii) SAFE HARBOR. —The requirement of clause (i) shall be treated as met if the amount paid not later than September 29 is not less than WIB of the taxes on tobacco products and cigarette papers and tubes for the period beginning on September 1 and ending on September 15. "(iii) TAXPAYERS NOT REQUIRED TO USE ELECTRONIC FUNDS TRANSFER.—In the case of payments not required to be made by electronic funds transfer, clauses (i) and (ii) shall be applied by substituting 'September 25' for 'September 26', 'September 28' for 'September 29', and '%^for 'Vis'." (2) Section 5703(b)(2)(E), as redesignated by paragraph (1), is amended—
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