72 S T A T. ]
PUBLIC LAW 8 5 - 8 6 9 - S E P T. 2, 1968
(b) TECHNICAL AMENDMENT.—Section 4402(2) (exemption from wagering taxes for coin-operated devices) is amended by striking out the period at the end thereof and inserting a comma and the following: "or on any amount paid, in lieu of inserting a coin, token, or similar object, to operate a device described in section 4462(a)(2)(B), if an occupational tax is imposed with respect to such device by section 4461." (c) EFFECTIVE DATE.—The amendments made by subsections (a) and ^b) shall take effect on the effective date specified in section 1(c) of this Act. In the case of the year beginning July 1, 1958, where the trade or business on which the tax is imposed under section 4461 of the Internal Revenue Code of 1954 was commenced before such effective date, the tax imposed for such year solely by reason of the amendment made by subsection (a) — (1) shall be the amount reckoned proportionately from such effective date through June 30, 1959, and (2) shall be due on, and payable on or before, the last day of the month the first day of which is such effective date. SEC. 153. EXEMPTION FROM OCCUPATIONAL TAX ON BOWLING ALLEYS, BILLIARD TABLES, AND POOL TABLES. (a) EXEMPTION.—Section 4473 (exemptions from occupational tax on bowling alleys, billiard tables, and pool tables) is amended by striking out the period at the end of paragraph (2) and inserting in lieu thereof "; or", and by adding after paragraph (2) the following new paragraph: "(3) CERTAIN ORGANIZATIONS.—Any bowling alley, billiard table, or pool table operated— " (A) by, and located on the premises of, an organization not organized for profit and no part of the net earnings of which inures to the benefit of any private shareholder or individual, or " (B) by any agency or instrumentality of the United States, if no charge is made for the use of such alley or table." (b) EFFECTIVE DATE.—The amendments made by subsection (a) shall apply with respect to periods after June 30, 1959.
1305
26 USC 4402.
26 USC 446i.
26 USC 4473.
PART \ I—PROCEDURE AND ADMINISTRATION SEC. 161. RETURN OF RETAILERS EXCISE TAXES BY SUPPLIERS. Section 6011 (general requirement of return, statement, or list) is amended by relettering subsection (c) as (d), and by inserting after subsection (b) the following new subsection: "(c)
26 USC 6on.
RETURN OF RETAILERS EXCISE TAXES BY SUPPLIERS.— "(1) GENERAL RULE.—Under-regulations prescribed by the Sec-
retary or his delegate, the Secretary or his delegate may enter into an agreement with any supplier with respect to any retailers excise tax imposed by chapter 31 (not including the 4 0 5 ^ " ^ ^ *°°^" taxes imposed by section 4041), whereby such supplier will be liable to return and pay such tax (for the period for which such agreement is in effect) for the person who (without regard to this subsection) is required to return and pay such tax. Except as provided in the regulations prescribed under this subsection— " (A) all provisions of law (including penalties) applicable in respect of the person who (without regard to this subsection) is required to return and pay the tax shall apply to the supplier entering into the agreement, and
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