79 STAT. ]
PUBLIC LAW 89-44-JUNE 21, 1965
137
" l percent for the period after December 31, 1968. " (B) The articles to which subparagraph (A) applies a r e: "Automobile chassis and bodies other than those taxable under paragraph (1). "Chassis and oodies for trailers and semitrailers (other than house trailers) suitable for use in connection with passenger automobiles. A sale of an automobile, or of a trailer or semitrailer suitable for use in connection with a passenger automobile, shall, for the purposes of this paragraph, be considered to be a sale of a chassis and of a body enumerated in this subparagraph." (b)
PARTS AND ACCESSORIES.—
(1) Effective as provided by section 701(a)(1), subsection (b) of section 4061 (relating to imposition of tax on parts and accessories) is amended by striking out "and other than automobile radio and television receiving sets" and by striking out ", except that on and after July 1, 1965, the rate shall be 5 percent". (2) Effective as provided by section 701(a)(2), subsection (b) of section 4061 is amended to read as follows: "(b)
PARTS AND ACCESSORIES.—
"(1) Except as provided in paragraph (2), there is hereby imposed upon parts or accessories (other than tires and inner tubes) for any of the articles enumerated in subsection (a)(1) sold by the manufacturer, producer, or importer a tax equivalent to 8 percent of the price for which so sold, except that on and after October 1, 1972, the rate shall be 5 percent. "(2) No tax shall be imj)Osed under this subsectiqn upon any part or accessory which is suitable for use (and ordinarily is used) on or in connection with, or as a component part of, any article enumerated in subsection (a)(2) or a house trailer." (c) TECHNICAL AMENDMENT.—The last sentence of paragraph (1) of section 4061(a) is amended by striking out "the chassis and of the body" and inserting in lieu thereof "a chassis and of a body enumerated in this paragraph". SEC. 202. LUBRICATING OIL. (a) IMPOSITION OF TAX.—Section 4091 (relating to imposition of tax) is amended to i*ead as follows: "SEC. 4091. IMPOSITION OF TAX. "There is hereby imposed on lubricating oil (other than cutting oils) which is sold in the United States by the mainifacturer or producer a tax of 6 cents a gallon, to be paid by the manufacturer or producer." (b)
^°^ P- i^^^^A Stat. 482.
PAYMENTS
TO ULTIMATE
PURCHASERS.—Subchapter
B
^^ ^*^*- ^^•
of
chapter 65 (relating to rules of special application) is amended by 68A Stat. 794; 70 Stat. 87, 394; adding at the end thereof the following new section: 72 stat! 9 "SEC. 6424. LUBRICATING OIL NOT USED IN HIGHWAY MOTOR VEHICLES. " (a) PAYMENTS.—Except as provided in subsection (g), if lubricating oil (other than cutting oils, as defined in section 4092(b), and ^^ ^*^*- ^^ other than oil which has previously been used) is used otherwise than in a highway motor vehicle, the Secretary or his delegate shall pay (without interest) to the ultimate purchaser of such lubricating oil an amount equal to 6 cents for each gallon of lubricating oil so used. "(b)
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) by any person with respect to lubricating oil used during his taxable year. 49-850 0-66—12
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