1312 26 USC 6421.
PUBLIC LAW 85-859-SEPT. 2, 1958
[72 S T A T.
(3) Section 6421(i) (gasoline used for certain non-higliway purposes) is amended (A) by striking out "section 6416(b)(2) (J) and (K) " and inserting in lieu thereof "section 6416(b)(2) (I) and (J) ", and (B) by striking out "section 6416(b)(2) (L) " and inserting in lieu thereof "section 6416(b)(2)(H) ". (e) CERTAIN R A D I O R E C E IV I N G S E T S AND R A D I O AND T E L E VI S I O N COMPONENTS.—If—
(1) a radio receiving set, an automobile radio receiving set, or a radio or television component was (before any other use) used as a component part of any other article, and (2) such other article was (before any other use) by any person exported, or sold to a State or local government for the exclusive use of a State or local government, 26 USC 4061- then any tax imposed by chapter 32 of the Internal Revenue Code of 1954 (or the corresponding provisions of prior revenue law) in respect of such set or component which has been paid shall be deemed to have been an overpayment, by the manufacturer, producer, or importer of such other article, at the time paid. No credit or refund shall be allowed or made under this subsection unless the manufacturer, producer, or importer of such other article establishes to the satisfaction of the Secretary of the Treasury or his delegate that he did not include the amount of the tax in the price of such other article (and has not collected the amount of the tax from the purchaser of such other article), that the amount of the tax has been repaid to the ultimate purchaser of such other article, or that he has obtained the written consent of such ultimate purchaser to the allowance of the credit or the making of the refund. No interest shall be allowed or paid in respect of any such overpayment. SEC. 164. PAYMENTS WITH RESPECT TO GASOLINE USED FOR CERTAIN NON-HIGHWAY PURPOSES OR BY LOCAL TRANSIT SYSTEMS. (a) IN GENERAL.—Section 6421(c) (payments with respect to gasoline used for certain non-highway purposes or for local transit systems) is amended to read as follows: "(c)
T I M E FOR F I L I N G CLAIMS; PERIOD COVERED.—
"(1) GENERAL RULE.—Except as provided in paragraph (2), not more than one claim may be filed under subsection (a), and not more than one claim may be filed under subsection (b), by any person with respect to gasoline used during the one-year period ending on June 30 of any year. No claim shall be allowed under this paragraph with respect to any one-year period unless filed on or before September 30 of the year in which such oneyear period ends. " (2) EXCEPTION.—If $1,000 or more is payable under this section to any person with respect to gasoline used during a calendar quarter, a claim may be filed under this section by such person with respect to gasoline used during such quarter. No claim filed under this paragraph shall be allowed unless filed on or before the last day of the first calendar quarter following the calendar quarter for which the claim is filed." (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply only with respect to claims the last day for the filing of which occurs after the effective date specified in section 1(c) of this Act.
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