90 STAT. 1828
26 USC 1.
' 26 USC 6421.
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PUBLIC LAW 94-455—OCT. 4, 1976 not later than the time prescribed by law for filing a claim for credit or refund of overpayment of income tax for such taxable year. For purposes of this subsection, a person's taxable year shall be his taxable year for purposes of subtitle A. "(2) EXCEPTION-.—If $1,000 or more is payable under this section to any person with respect to gasoline used during any of the first three quarters of his taxable year, 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 quarter following the quarter for which the claim is filed." (C) Section 6421(h) (relating to effective dates) is amended by striking out "after June 30, 1956, and". (D) Section 6421(i) (relating to income tax credit in lieu of refund) is amended— (i) by striking out, in paragraph (1), "with respect to gasoline used after June 30, 1965,", (ii) by striking out, in paragraph (2), "subsection (c) (3)(B) " and inserting in lieu thereof "subsection (c) (2)", and (iii) by striking out, in paragraph (3), "for gasoline used after June 30, 1965." (28) AMENDMENTS OF SECTION 642 2.—
26 USC 6422.
(A) Paragraph (9) of section 6422 (relating to cross references), as redesignated by section 1901(b) (36)(B), is amended by striking out "60 Stat. 48;". (B) Paragraph (11) of section 6422, as so redesignated, is amended by striking out "47 Stat. 1516;". (29) AMENDMENTS OF SECTION 6423.— (A) Section 6423(b) (relating to filing of refund claim in 26 USC 6423. case of alcohol and tobacco taxes) is amended to read as follows: Regulations. "(b) FILING or CLAIMS.—No credit or refund of any amount to which subsection (a) applies shall be allowed or made unless a claim therefor has been filed by the person who paid the amount claimed, and unless such claim is filed within the time prescribed by law and in accordance with regulations prescribed by the Secretary. All evidence relied upon in support of such claim shall be clearly set forth and submitted with the claim." (B) Section 6423 is amended by striking out subsection (c) (relating to suits barred on April 30, 1958) and by redesignating subsections (d) and (e) as subsections (c) and (d), respectively.
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redesignated by subparagraph (B) of this paragraph, is amended by adding "and" at the end of paragraph (1), by '• striking out ", and" at the end of paragraph (2) and inserting in lieu thereof a period, and by striking out paragraph (3). (30) AMENDMENTS OF SECTION 6424.— ^6 USC 6424. (A) The last sentence of section 6424(b)(1) (relating to refund claims with respect to lubricating oil) is amended by striking out ", except that a person's first taxable year beginning after December 31, 1965, shall include the period after December 31, 1965, and before the beginning of such first taxable year".
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