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PUBLIC LAW 183—OCT. 20, 1951
[65 STAT.
"SEC. 2452. CREDITS AND REFUNDS. " (a) NON-TAXABLE U S E OR SALE BY VENDEE,—A credit against tax
under this chapter, or a refund, may be allowed or made to a person in the amount of tax paid by him under this chapter with respect to his sale of any liquid to a vendee for use as fuel in a diesel-powered highway vehicle, if such person establishes, in accordance with regulations prescribed by the Secretary, that— " (1) the vendee used such liquid otherwise than as fuel in such a vehicle or resold such liquid, and "(2) such person has repaid or agreed to repay the amount of such tax to such vendee, or has obtained the consent of the vendee to the allowance of the credit or refund. No interest shall be allowed with respect to any amount of tax credited or refunded under the provisions of this subsection. " (b) PROOF REQUIRED IN CASE OP CERTAIN OVERPAYMENTS.—No
overpayment of tax under this chapter shall be credited or refunded (otherwise than under subsection (a)) in pursuance of a court decision or otherwise, unless the person who paid the tax establishes, in accordance with regulations prescribed by the Secretary, (1) that he has not included the tax in the price of the article with respect to which it was imposed, or collected the amount of tax from the vendee, or (2) that he has repaid the amount of the tax to the ultimate purchaser of the article, or files with the Secretary written consent of such ultimate purchaser to the allowance of the credit or refund. "SEC. 2453. TAX-FREE SALES. "Under regulations prescribed by the Secretary, no tax under this chapter shall be imposed with respect to the sale of any liquid for the exclusive use of any State, Territory of the United States, or any political subdivision of the foregoing, or the District of Columbia, or with respect to the use by any of the foregoing of any liquid as fuel in a diesel-powered highway vehicle. "SEC. 2454. APPLICABILITY OF ADMINISTRATIVE PROVISIONS. "All provisions of law (including penalties) applicable in respect of 26u*s c*s2700 ^^® taxes imposed by section 2700 shall, insofar as applicable and not inconsistent with this chapter, be applicable in respect of the taxes imposed by this chapter. "SEC. 2455. RULES AND REGULATIONS. "The Secretary shall prescribe and publish all needful rules and regulations for the enforcement of this chapter." (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall take effect on the first day of the first month which begins more than ten days after the date of the enactment of this Act. Part V—Liquor SEC. 451. INCREASE IN TAX ON DISTILLED SPIRITS FROM $9 TO $10.50 PER GALLON. 56 Stat. 970.^^^^^^ (a) DISTILLED SPIRITS GENERALLY.—Section 2800(a)(1) is hereby 26 U.S.O. §2800(a). OT a n R a n o.^j^^j^^j^^ jj^y striking out "$6" and inserting in lieu thereof "$10.50", RT on > and by inserting after the first sentence the following new sentence: "On and after April 1, 1954, the rate of tax imposed by this paragraph shall be $9 in lieu of $10.50.". (b) IMPORTED PERFUMES CONTAINING DISTILLED SPIRITS.—Section
2800 (a)(3) is hereby amended by striking out "$6" and inserting in lieu thereof "$10.50", and by adding at the end thereof the following new sentence: "On and after April 1, 1954, the rate of tax imposed by this paragraph shall be $9 in lieu of $10.50.".
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