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75^stat^*i23*^'
PUBLIC LAW 89-44-JUNE 21, 1965
PAYMENT OF TAX BY RETURN.—
(1) Section 4374 (relating to affixing of stamps) is amended by adding at the end thereof the following new sentence: "Notwithstanding the preceding sentence, the Secretary or his delegate may, by regulations, provide that the tax imposed by section 4371 shall be paid on the basis of a return." (2) The heading for section 4374 is amended to read as follows:
- SEC. 4374. PAYMENT OF TAX."
(3) The table of sections for subchapter D of chapter 34 is amended by striking out the item relating to section 4374 and inserting in lieu thereof the following: "Sec, 4374. Payment of tax." (b)
72 Stat. 1326.
TREATMENT AS UNINTERRUPTED INTERNATIONAL A I R TRANS-
PORTATION.—Section 4262(c)(3) (relating to definition of uninterrupted international air transportation) is amended by adding after subparagraph (B) the following new sentence: "For purposes of this paragraph, in the case of personnel of the United States A r m j, Air Force, Navy, Marine Corps, and Coast Guard traveling m uniform at their own expense when on official leave, furlough, or pass, the scheduled interval described in subparagraph (A) shall be deemed to be not more than 6 hours if a ticket for the subsequent portion of such transportation is purchased within 6 hours after the end of the earlier portion of such transportation and the purchaser accepts and utilizes the first accommodations actually available to him for such subsequent portion." (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply with respect to amounts paid for transportation beginning on or after July 1, 1965. SEC. 804. POLICIES ISSUED BY FOREIGN INSURERS. (a)
72 Stat. 1301.
STAT.
by a producer or importer before such date if tax under section 4081 of the Code (as in effect prior to the amendment made by subsection (a)(1)) was imposed with respect to such sale. SEC. 803. CERTAIN TRANSPORTATION OF MEMBERS OF THE ARMED FORCES WHILE ON LEAVE. (a)
76 Stat. 117.
[79
TAX IMPOSED ON PREMIUMS PAID.—Section 4371
(relating to
tax on policies issued by foreign insurers) is amended by adding at the end thereof the following new sentence: "If the tax imposed by this section is paid on th^ basis of a return under regulations prescribed under section 4374, the tax under paragraphs (1), (2), and (3) shall be computed on the premium paid in lieu of the premium charged." (c) EFFECTIVE DATES.—The amendments made by subsection (a) shall take effect on July 1, 1965. The amendments made by subsection (b) shall apply with respect to policies, bonds, and contracts with respect to which the tax imposed by section 4371 of the Code is required to be paid on the basis of a return. SEC. 805. DISTILLED SPIRITS. (a) RErruRN OF DISTILLED SPIRITS TO BONDED PREMISES.—Section 5008(d)(2) (relating to the return of spirits to bonded premises) is amended by striking out "; and no claim shall be allowed in respect to any distilled spirits withdrawn from the bonded premises of a distilled spirits plant more than 6 months prior to the date of such return".
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