63 STAT.] 81ST CONG., 1ST SESS.-CH. 146-MAY 27, 1949 "(4) For the purposes of subsections (a) (1), (a) (2),and (a) (3), a return filed before the last day prescribed by law for the filing thereof shall be considered as filed on such last day." SEC. 418. The proviso to section 11 of title XII of article I of said Act is amended to read as follows: "Provided, That if it shall be determined by the Assessor, the Board of Tax Appeals for the District of Columbia, or any court that any part of any tax which was assessed as a deficiency under the provisions of section 5 of this title was an overpayment, interest shall be allowed and paid upon such over- payment of tax at the rate of 4 per centum per annum from the date such overpayment was paid until the date of refund, and in addition thereto any interest upon such overpayment which was paid by the taxpayer shall be refunded." SEC. 419. Section 1 of title XIV of article I of said Act is amended by striking out the period at the end of the paragraph, inserting a colon, and the following: "Provided, however, That any unincorpo- rated business having a gross income for the taxable year of $5,000 or less shall not be required to obtain the license provided for in this title." SEC. 420. Section 2 (b) of title III of article I of said Act is amended by adding thereto the following new paragraph: " (14) Dues and initiation fees in the case of any club organized and operated exclusively for pleasure and recreation, no part of the net earnings of which inures to the benefit of any private individual or shareholder. As used in this subsection, the word 'dues' means only sums paid or incurred by members on a monthly, quarterly, annual, or other periodic basis for the privilege of being members of such club and any pro rata assessment made against the members as such; the word 'dues' does not include any sums paid or incurred by members or their guests for food, beverages, or other tangible personal property purchased or for the use of the club's social, athletic, sporting, and other facilities; and the term 'initiation fees' includes any payment, contribution, or loan, required as a condition precedent to membership, whether or not any such payment, contribution, or loan is evidenced by a certificate of interest or indebtedness." SEC. 421. The provisions of sections 401, 402, 408, 411, 412, 413, and 414 of this title shall be applicable to taxable years beginning after the 31st day of December 1949, and the provisions of all other sections shall be applicable to taxable years or portions thereof begin- ning after the 31st day of December 1948. TITLE V-AMENDMENTS TO THE DISTRICT OF COLUM- BIA ALCOHOLIC BEVERAGE CONTROL ACT, APPROVED JANUARY 24, 1934, AS AMENDED SECTION 501. Section 11 of the District of Columbia Alcoholic Bev- erage Control Act, approved January 24, 1934, as amended, is hereby further amended as follows: (a) The next to the last sentence of subsection (a) of said section is amended to read as follows: "The annual fee for such license for a rectifying plant shall be $5,775; for a distillery shall be $5,775; and for a winery shall be $825: Provided, however, That if a manufac- turer shall operate a distillery only for the manufacture of alcohol and more than 50 per centum of such alcohol is sold for nonbeverage purposes, the annual fee shall be $1,650." (b) The figure "$2,500" appearing in the last sentence of sub- section (b) of said section is stricken out and the figure "$4,125" is inserted in lieu thereof. 133 61 Stat. 356. D. C . Code, Supp. VII, § 47-1586j. 61 Stat. 352. D. C . Code, Supp. VII, § 47-1586d . 61 Stat. 357. D. C . Code, Supp. VII, § 47-1591. 61 Stat. 385. D. C . Code, Supp. VII, § 47-1557a (b). "Dues." Ante, pp. 129 -132 . Effective dates. 48 Stat. 324 . D. C . Code 25-111. 48 Stat. 324 . D.C. Code §25-111 (b).