Page:United States Statutes at Large Volume 79.djvu/193

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[79 STAT. 153]
PUBLIC LAW 89-000—MMMM. DD, 1965
[79 STAT. 153]

79 STAT. ]

PUBLIC LAW 89-44-JUNE 21, 1%5

153

without filing the bond or obtaining the permit, as required by this chapter, together with all his right, title, and interest in the building in which such business is conducted, and the lot or tract of ground on which the building is located, shall be forfeited to the United States."

TITLE VI—ADMINISTRATIVE PROVISIONS SEC. 601. TECHNICAL AND CONFORMING CHANGES. (a) Section 6103(a) (relating to public record and inspection of returns) is amended by striking out " B, C, and D " in paragraph (2) and inserting in lieu thereof "B and C". (b) Section 6415 (relating to credits or refunds to persons who collected certain taxes) is amended— (1) by striking out "section 4231(1), 4231(2), 4231(3), 4241, 4251, 4261, or 4286" each place it appears and inserting in lieu thereof "section 4251 or 4261"; and (2) by striking out the last sentence of subsection (a). (c) Section 6416 (relating to credits and refunds of certain taxes on sales and services) is amended— (1) by striking out in the material in subsection (a)(1) which precedes subparagraph (A) "section 4231(4), (5), or (6) (cabarets, etc.),"; (2) by striking out ", admission, or service" each place it appears in subsection (a)(1)(A); (3) by amending subparagraph (B) of subsection (a)(1) to read as follows: " (B) has repaid the amount of the tax to the ultimate purchaser of the article;"; (4) by striking out "or (D) " in subsection (a)(1)(C); (5) by striking out " (i), (ii), or (iii), as the case may be," in subsection (a)(1)(D); (6) by striking out subparagraphs (A) and (B) of subsection (a)(3), by striking out " ( i i) " m subparagraph (C) of such subsection, and by striking out "or (D) " in subparagraph (D) of such subsection; (7) by striking out "31 or" and " (in the case of a tax imposed by chapter 32)" in subsection (b)(1); (8) by amending subparagraph (F) of subsection (b)(2) to read as follows: " (F) in the case of a tire or inner tube, resold for use as provided in subparagraph (C) of paragraph (3) and the other article referred to in such subparagraph is by any person exported or sold as provided in such subparagraph;"; (9) by striking out subparagraphs (N), (O), (P), and (Q) of subsection (b)(2); (10) by striking out " (D), " in subparagraph (A) of subsection (b)(3), by striking out subparagraph (D) of such subsection, and by amending subparagraphs (B) and (C) of such subsection to read as follows: " (B) in the case of a part or accessory taxable under section 4061(b), such article is used by the second manufacturer or producer as material in the manufacture or production of, or as a component part of, any other article manufactured or produced by him;

49-850 0-66—13

SSA Stat. 753.

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^"'®' P- ^37.