
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6416]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
              CHAPTER 65--ABATEMENTS, CREDITS, AND REFUNDS
 
               Subchapter B--Rules of Special Application
 
Sec. 6416. Certain taxes on sales and services


(a) Condition to allowance

                          (1) General rule

        No credit or refund of any overpayment of tax imposed by chapter 
    31 (relating to retail excise taxes), or chapter 32 (manufacturers 
    taxes), shall be allowed or made unless the person who paid the tax 
    establishes, under regulations prescribed by the Secretary, that 
    he--
            (A) has not included the tax in the price of the article 
        with respect to which it was imposed and has not collected the 
        amount of the tax from the person who purchased such article;
            (B) has repaid the amount of the tax to the ultimate 
        purchaser of the article;
            (C) in the case of an overpayment under subsection (b)(2) of 
        this section--
                (i) has repaid or agreed to repay the amount of the tax 
            to the ultimate vendor of the article, or
                (ii) has obtained the written consent of such ultimate 
            vendor to the allowance of the credit or the making of the 
            refund; or

            (D) has filed with the Secretary the written consent of the 
        person referred to in subparagraph (B) to the allowance of the 
        credit or the making of the refund.

                           (2) Exceptions

        This subsection shall not apply to--
            (A) the tax imposed by section 4041 (relating to tax on 
        special fuels) on the use of any liquid, and
            (B) an overpayment of tax under paragraph (1), (3)(A), (4), 
        (5), or (6) of subsection (b) of this section.

                          (3) Special rule

        For purposes of this subsection, in any case in which the 
    Secretary determines that an article is not taxable, the term 
    ``ultimate purchaser'' (when used in paragraph (1)(B) of this 
    subsection) includes a wholesaler, jobber, distributor, or retailer 
    who, on the 15th day after the date of such determination, holds 
    such article for sale; but only if claim for credit or refund by 
    reason of this paragraph is filed on or before the date for filing 
    the return with respect to the taxes imposed under chapter 32 for 
    the first period which begins more than 60 days after the date on 
    such determination.

    (4) Wholesale distributors to administer credits and refunds 
                               of gasoline tax

        (A) In general

            For purposes of this subsection, a wholesale distributor who 
        purchases any gasoline on which tax imposed by section 4081 has 
        been paid and who sells the gasoline to its ultimate purchaser 
        shall be treated as the person (and the only person) who paid 
        such tax.

        (B) Wholesale distributor

            For purposes of subparagraph (A), the term ``wholesale 
        distributor'' has the meaning given such term by section 
        4093(b)(2) (determined by substituting ``any gasoline taxable 
        under section 4081'' for ``aviation fuel'' therein). Such term 
        includes any person who makes retail sales of gasoline at 10 or 
        more retail motor fuel outlets.

(b) Special cases in which tax payments considered overpayments

    Under regulations prescribed by the Secretary, credit or refund 
(without interest) shall be allowed or made in respect of the 
overpayments determined under the following paragraphs:

                       (1) Price readjustments

        (A) In general

            Except as provided in subparagraph (B) or (C), if the price 
        of any article in respect of which a tax, based on such price, 
        is imposed by chapter 31 or 32, is readjusted by reason of the 
        return or repossession of the article or a covering or 
        container, or by a bona fide discount, rebate, or allowance, 
        including a readjustment for local advertising (but only to the 
        extent provided in section 4216(e)(2) and (3)), the part of the 
        tax proportionate to the part of the price repaid or credited to 
        the purchaser shall be deemed to be an overpayment.

        (B) Further manufacture

            Subparagraph (A) shall not apply in the case of an article 
        in respect of which tax was computed under section 4223(b)(2); 
        but if the price for which such article was sold is readjusted 
        by reason of the return or repossession of the article, the part 
        of the tax proportionate to the part of such price repaid or 
        credited to the purchaser shall be deemed to be an overpayment.

        (C) Adjustment of tire price

            No credit or refund of any tax imposed by subsection (a) or 
        (b) of section 4071 shall be allowed or made by reason of an 
        adjustment of a tire pursuant to a warranty or guarantee.

                   (2) Specified uses and resales

        The tax paid under chapter 32 (or under subsection (a) or (d) of 
    section 4041 in respect of sales or under section 4051) in respect 
    of any article shall be deemed to be an overpayment if such article 
    was, by any person--
            (A) exported;
            (B) used or sold for use as supplies for vessels or 
        aircraft;
            (C) sold to a State or local government for the exclusive 
        use of a State or local government;
            (D) sold to a nonprofit educational organization for its 
        exclusive use;
            (E) in the case of any tire taxable under section 4071(a), 
        sold to any person for use as described in section 4221(e)(3); 
        or
            (F) in the case of gasoline, used or sold for use in the 
        production of special fuels referred to in section 4041.

    Subparagraphs (C) and (D) shall not apply in the case of any tax 
    paid under section 4064. In the case of the tax imposed by section 
    4131, subparagraphs (B), (C), and (D) shall not apply and 
    subparagraph (A) shall apply only if the use of the exported vaccine 
    meets such requirements as the Secretary may by regulations 
    prescribe. This paragraph shall not apply in the case of any tax 
    imposed under section 4041(a)(1) or 4081 on diesel fuel or kerosene 
    and any tax paid under section 4091 or 4121.

      (3) Tax-paid articles used for further manufacture, etc.

        If the tax imposed by chapter 32 has been paid with respect to 
    the sale of any article (other than coal taxable under section 4121) 
    by the manufacturer, producer, or importer thereof and such article 
    is sold to a subsequent manufacturer or producer before being used, 
    such tax shall be deemed to be an overpayment by such subsequent 
    manufacturer or producer if--
            (A) in the case of any article other than any fuel taxable 
        under section 4081 or 4091, such article is used by the 
        subsequent manufacturer or producer as material in the 
        manufacture or production of, or as a component part of--
                (i) another article taxable under chapter 32, or
                (ii) an automobile bus chassis or an automobile bus 
            body,

        manufactured or produced by him; or
            (B) in the case of any fuel taxable under section 4081 or 
        4091, such fuel is used by the subsequent manufacturer or 
        producer, for nonfuel purposes, as a material in the manufacture 
        or production of any other article manufactured or produced by 
        him.

                              (4) Tires

        If--
            (A) the tax imposed by section 4071 has been paid with 
        respect to the sale of any tire by the manufacturer, producer, 
        or importer thereof, and
            (B) such tire is sold by any person on or in connection 
        with, or with the sale of, any other article, such tax shall be 
        deemed to be an overpayment by such person if such other article 
        is--
                (i) an automobile bus chassis or an automobile bus body, 
            or
                (ii) by such person exported, sold to a State or local 
            government for the exclusive use of a State or local 
            government, sold to a nonprofit educational organization for 
            its exclusive use, or used or sold for use as supplies for 
            vessels or aircraft.

             (5) Return of certain installment accounts

        If--
            (A) tax was paid under section 4216(d)(1) in respect of any 
        installment account,
            (B) such account is, under the agreement under which the 
        account was sold, returned to the person who sold such account, 
        and
            (C) the consideration is readjusted as provided in such 
        agreement,

    the part of the tax paid under section 4216(d)(1) allocable to the 
    part of the consideration repaid or credited to the purchaser of 
    such account shall be deemed to be an overpayment.

    (6) Truck chassis, bodies, and semitrailers used for further 
                                 manufacture

        If--
            (A) the tax imposed by section 4051 has been paid with 
        respect to the sale of any article, and
            (B) before any other use, such article is by any person used 
        as a component part of another article taxable under section 
        4051 manufactured or produced by him,

    such tax shall be deemed to be an overpayment by such person. For 
    purposes of the preceding sentence, an article shall be treated as 
    having been used as a component part of another article if, had it 
    not been broken or rendered useless in the manufacture or production 
    of such other article, it would have been so used.

This subsection shall apply in respect of an article only if the 
exportation or use referred to in the applicable provision of this 
subsection occurs before any other use, or, in the case of a sale or 
resale, the use referred to in the applicable provision of this 
subsection is to occur before any other use.

(c) Refund to exporter or shipper

    Under regulations prescribed by the Secretary the amount of any tax 
imposed by chapter 31, or chapter 32 erroneously or illegally collected 
in respect of any article exported to a foreign country or shipped to a 
possession of the United States may be refunded to the exporter or 
shipper thereof, if the person who paid such tax waives his claim to 
such amount.

(d) Credit on returns

    Any person entitled to a refund of tax imposed by chapter 31 or 32, 
paid to the Secretary may, instead of filing a claim for refund, take 
credit therefor against taxes imposed by such chapter due on any 
subsequent return. The preceding sentence shall not apply to the tax 
imposed by section 4081 in the case of refunds described in section 
4081(e) or to the tax imposed by section 4091 in the case of refunds 
described in section 4091(d).

(e) Accounting procedures for like articles

    Under regulations prescribed by the Secretary, if any person uses or 
resells like articles, then for purposes of this section the 
manufacturer, producer, or importer of any such article may be 
identified, and the amount of tax paid under chapter 32 in respect of 
such article may be determined--
        (1) on a first-in-first-out basis,
        (2) on a last-in-first-out basis, or
        (3) in accordance with any other consistent method approved by 
    the Secretary.

(f) Meaning of terms

    For purposes of this section, any term used in this section has the 
same meaning as when used in chapter 31, 32, or 33, as the case may be.

(Aug. 16, 1954, ch. 736, 68A Stat. 798; Aug. 11, 1955, ch. 793, Sec. 2, 
69 Stat. 676; Aug. 11, 1955, ch. 805, Secs. 1(h), (i), 2(b), 69 Stat. 
690; Apr. 2, 1956, ch. 160, Sec. 2(b)(1), 70 Stat. 90; June 29, 1956, 
ch. 462, title II, Sec. 208(b), 70 Stat. 393; Pub. L. 85-475, 
Sec. 4(b)(5), (6), June 30, 1958, 72 Stat. 260; Pub. L. 85-859, title I, 
Sec. 163(a), (c), Sept. 2, 1958, 72 Stat. 1306, 1311; Pub. L. 86-342, 
title II, Sec. 201(d)(1), Sept. 21, 1959, 73 Stat. 614; Pub. L. 86-418, 
Sec. 3, Apr. 8, 1960, 74 Stat. 38; Pub. L. 86-781, Sec. 2, Sept. 14, 
1960, 74 Stat. 1018; Pub. L. 87-61, title II, Sec. 205(c), (d), June 29, 
1961, 75 Stat. 126; Pub. L. 87-508, Sec. 5(c)(3), June 28, 1962, 76 
Stat. 119; Pub. L. 89-44, title II, Sec. 207(c), title VI, Sec. 601(c), 
title VIII, Sec. 801(d)(2), June 21, 1965, 79 Stat. 140, 153, 158; Pub. 
L. 91-258, title II, Secs. 205(b)(3), (4), 207(d)(4)-(7), May 21, 1970, 
84 Stat. 242, 248, 249; Pub. L. 91-614, title III, Sec. 302(a), (b), 
Dec. 31, 1970, 84 Stat. 1845; Pub. L. 92-178, title IV, 
Sec. 401(a)(3)(C), (g)(6), Dec. 10, 1971, 85 Stat. 531, 534; Pub. L. 94-
455, title XIX, Secs. 1904(b)(1), (2), 1906(a)(24)(A), (B)(i), 
(b)(13)(A), title XXI, Sec. 2108(a), Oct. 4, 1976, 90 Stat. 1815, 1827, 
1834, 1904; Pub. L. 95-227, Sec. 2(b)(4), Feb. 10, 1978, 92 Stat. 12; 
Pub. L. 95-618, title II, Secs. 201(c)(3), 232(b), 233(c)(3), Nov. 9, 
1978, 92 Stat. 3184, 3189, 3192; Pub. L. 96-222, title I, 
Sec. 108(c)(2)(A), (B), (3), (4), Apr. 1, 1980, 94 Stat. 227; Pub. L. 
96-596, Sec. 4(c)(1), Dec. 24, 1980, 94 Stat. 3475; Pub. L. 96-598, 
Sec. 1(a), (b), Dec. 24, 1980, 94 Stat. 3485, 3486; Pub. L. 97-424, 
title V, Secs. 511(g)(2)(A), 512(b)(2)(C), (D), 515(b)(4), Jan. 6, 1983, 
96 Stat. 2173, 2177, 2181; Pub. L. 98-369, div. A, title VII, 
Secs. 734(b), (j), 735(c)(13), July 18, 1984, 98 Stat. 978, 980, 984; 
Pub. L. 99-499, title V, Sec. 521(d)(5), Oct. 17, 1986, 100 Stat. 1780; 
Pub. L. 100-203, title IX, Sec. 9201(b)(2), title X, Sec. 10502(d)(6)-
(8), Dec. 22, 1987, 101 Stat. 1330-330, 1330-444; Pub. L. 100-647, title 
II, Sec. 2001(d)(1)(B), title VI, Sec. 6102(a), Nov. 10, 1988, 102 Stat. 
3594, 3710; Pub. L. 101-508, title XI, Sec. 11212(d)(2), Nov. 5, 1990, 
104 Stat. 1388-432; Pub. L. 103-66, title XIII, Sec. 13242(d)(17)-(19), 
Aug. 10, 1993, 107 Stat. 524; Pub. L. 104-188, title I, Sec. 1702(b)(3), 
Aug. 20, 1996, 110 Stat. 1868; Pub. L. 105-34, title IX, Sec. 905(a), 
title X, Sec. 1032(e)(6), title XIV, Sec. 1436(b), Aug. 5, 1997, 111 
Stat. 874, 935, 1053; Pub. L. 105-206, title VI, Sec. 6023(23), July 22, 
1998, 112 Stat. 826.)


                               Amendments

    1998--Subsec. (b)(5). Pub. L. 105-206 substituted ``section 
4216(d)(1)'' for ``section 4216(e)(1)'' in subpar. (A) and concluding 
provisions.
    1997--Subsec. (a)(4)(B). Pub. L. 105-34, Sec. 905(a), inserted at 
end ``Such term includes any person who makes retail sales of gasoline 
at 10 or more retail motor fuel outlets.''
    Subsec. (b)(2). Pub. L. 105-34, Sec. 1032(e)(6), inserted ``or 
kerosene'' after ``diesel fuel'' in concluding provisions.
    Subsec. (d). Pub. L. 105-34, Sec. 1436(b), inserted before period at 
end ``or to the tax imposed by section 4091 in the case of refunds 
described in section 4091(d)''.
    1996--Subsec. (b)(1)(A). Pub. L. 104-188 substituted ``chapter 31 or 
32'' for ``chapter 32 or by section 4051''.
    1993--Subsec. (a)(4)(A). Pub. L. 103-66, Sec. 13242(d)(17)(A), 
substituted ``gasoline'' for ``product'' in two places.
    Subsec. (a)(4)(B). Pub. L. 103-66, Sec. 13242(d)(17)(B), substituted 
``section 4093(b)(2)'' for ``section 4092(b)(2)'' and `` `any gasoline 
taxable under section 4081' for `aviation fuel' therein)'' for `` `any 
product taxable under section 4081' for `a taxable fuel' therein)''.
    Subsec. (b)(2). Pub. L. 103-66, Sec. 13242(d)(18), inserted ``any 
tax imposed under section 4041(a)(1) or 4081 on diesel fuel and'' after 
``This paragraph shall not apply in the case of'' in concluding 
provisions.
    Subsec. (b)(3)(A). Pub. L. 103-66, Sec. 13242(d)(19)(A), substituted 
``any fuel taxable under section 4081 or 4091'' for ``gasoline taxable 
under section 4081 and other than any fuel taxable under section 4091''.
    Subsec. (b)(3)(B). Pub. L. 103-66, Sec. 13242(d)(19)(B), substituted 
``any fuel taxable under section 4081 or 4091, such fuel'' for 
``gasoline taxable under section 4081 or any fuel taxable under section 
4091, such gasoline or fuel''.
    1990--Subsec. (d). Pub. L. 101-508 inserted at end ``The preceding 
sentence shall not apply to the tax imposed by section 4081 in the case 
of refunds described in section 4081(e).''
    1988--Subsec. (a)(4). Pub. L. 100-647, Sec. 6102(a), added par. (4).
    Subsec. (b)(2). Pub. L. 100-647, Sec. 2001(d)(1)(B), substituted 
``(or under subsection (a) or (d) of section 4041 in respect of sales or 
under section 4051)'' for ``(or under paragraph (1)(A) or (2)(A) of 
section 4041(a) or under paragraph (1)(A) or (2)(A) of section 4041(d) 
or under section 4051)''.
    1987--Subsec. (b)(2). Pub. L. 100-203, Sec. 10502(d)(6), struck out 
``(other than coal taxable under section 4121)'' after ``of any 
article'' in introductory provisions and inserted at end ``This 
paragraph shall not apply in the case of any tax paid under section 4091 
or 4121.''
    Pub. L. 100-203, Sec. 9201(b)(2), inserted at end ``In the case of 
the tax imposed by section 4131, subparagraphs (B), (C), and (D) shall 
not apply and subparagraph (A) shall apply only if the use of the 
exported vaccine meets such requirements as the Secretary may by 
regulations prescribe.''
    Subsec. (b)(3)(A). Pub. L. 100-203, Sec. 10502(d)(7), inserted ``and 
other than any fuel taxable under section 4091'' after ``section 4081''.
    Subsec. (b)(3)(B). Pub. L. 100-203, Sec. 10502(d)(8), substituted 
``or any fuel taxable under section 4091, such gasoline or fuel'' for 
``, such gasoline''.
    1986--Subsec. (b)(2). Pub. L. 99-499 inserted ``or under paragraph 
(1)(A) or (2)(A) of section 4041(d)'' after ``section 4041(a)''.
    1984--Subsec. (a)(1)(C). Pub. L. 98-369, Sec. 734(b)(2)(B)(iii), 
struck out ``, (b)(3)(C), or (D), or (b)(4)'' before ``of this 
section''.
    Subsec. (a)(2)(B). Pub. L. 98-369, Secs. 734(b)(1)(B), (2)(B)(iv), 
735(c)(13)(D), substituted ``(4), (5), or (6) of subsection (b)'' for 
``or (B), or (5) of subsection (b)''.
    Subsec. (a)(3). Pub. L. 98-369, Sec. 734(b)(2)(B)(v), in amending 
par. (3) generally, struck out the subpar. (A) designation before ``in 
any case'', substituted a period for ``; and'' after ``determination'', 
and struck out subpar. (B) which provided that in applying paragraph (1) 
to any overpayment under paragraph (2)(F), (3)(C), or (4) of subsection 
(b), the term ``ultimate vendor'' means the ultimate vendor of the other 
article.
    Subsec. (b)(1)(A). Pub. L. 98-369, Sec. 734(j), inserted ``or by 
section 4051'' after ``by chapter 32''.
    Subsec. (b)(1)(C). Pub. L. 98-369, Sec. 735(c)(13)(A), substituted 
``subsection (a) or (b) of section 4071'' for ``section 4071(a)(1) or 
(2) or section 4071(b)''.
    Subsec. (b)(2). Pub. L. 98-369, Sec. 735(c)(13)(B), inserted a 
period after ``section 4064'' at end of flush sentence following subpar. 
(F).
    Subsec. (b)(2)(A). Pub. L. 98-369, Sec. 735(c)(13)(F), struck out 
``(except in any case to which subsection (g) applies)'' after 
``exported''.
    Subsec. (b)(2)(E). Pub. L. 98-369, Sec. 735(c)(13)(B), added subpar. 
(E).
    Pub. L. 98-369, Sec. 734(b)(2)(B)(i), struck out former subpar. (E) 
which related to tires or inner tubes resold for use or tread rubber on 
recapped or retreaded tires resold for use.
    Subsec. (b)(2)(F). Pub. L. 98-369, Sec. 735(c)(13)(B), added subsec. 
(F) and struck out former subsec. (F) which related to any article 
taxable under section 4061(b) (other than spark plugs and storage 
batteries), used or sold for use as repair or replacement parts or 
accessories for farm equipment (other than equipment taxable under 
section 4061(a).
    Subsec. (b)(2)(G) to (M). Pub. L. 98-369, Sec. 735(c)(13)(B), struck 
out subpars. (G) through (M) which related to tread rubber, gasoline, 
articles used with automobile buses, boxes or containers, light-duty 
trucks, tires and inner tubes, recapped tires, and tires sold for use in 
connection with qualified buses.
    Subsec. (b)(3). Pub. L. 98-369, Sec. 735(c)(13)(C), struck out 
provision at end that for purposes of subparagraphs (A) and (B), an 
article shall be treated as having been used as a component part of 
another article if, had it not been broken or rendered useless in the 
manufacture or production of such other article, it would have been so 
used.
    Subsec. (b)(3)(A). Pub. L. 98-369, Sec. 735(c)(13)(C), substituted 
``gasoline taxable under section 4081,'' for ``an article to which 
subparagraphs (B), (C), (D), or (E) applies,''.
    Subsec. (b)(3)(B). Pub. L. 98-369, Sec. 735(c)(13)(C), substituted 
``gasoline taxable under section 4081,'' for ``a part or accessory 
taxable under section 4061(b)'', substituted ``gasoline'' for 
``article'', inserted ``for nonfuel purposes,'', and substituted a 
period for a semicolon after ``produced by him''.
    Subsec. (b)(3)(C). Pub. L. 98-369, Sec. 734(b)(2)(B)(ii), struck out 
subpar. (C) which related to tires or inner tubes taxable under section 
4071(a) of this title.
    Subsec. (b)(3)(D) to (F). Pub. L. 98-369, Sec. 735(c)(13)(C), struck 
out subpar. (D) which related to tread rubber in respect of which tax 
was paid under section 4071(a)(4) used in recapping or retreading of a 
tire, subpar. (E) which related to bicycle tires or inner tubes used for 
such a tire, and subpar. (F) which dealt with gasoline taxable under 
section 4081. See subpar. (B) for similar provisions.
    Subsec. (b)(4)(A). Pub. L. 98-369, Sec. 734(b)(2)(A), amended par. 
(4) generally. Prior to amendment par. (4) provided that if (A) a tire 
or inner tube taxable under section 4071, or a recapped or retreaded 
tire in respect of which tax under section 4071(a)(4) was paid on the 
tread rubber used in the recapping or retreading, is sold by the 
manufacturer, producer, or importer thereof on or in connection with, or 
with the sale of, any other article manufactured or produced by him; and 
(B) such other article is (i) an automobile bus chassis or an automobile 
bus body, or (ii) by any person exported, sold to a State or local 
government for the exclusive use of a State or local government, sold to 
a nonprofit educational organization for its exclusive use, or used or 
sold for use as supplies for vessels or aircraft, any tax imposed by 
chapter 32 in respect of such tire or inner tube which has been paid by 
the manufacturer, producer, or importer thereof shall be deemed to be an 
overpayment by him.
    Subsec. (b)(6). Pub. L. 98-369, Sec. 734(b)(1)(A), added par. (6).
    Subsec. (c). Pub. L. 98-369, Sec. 735(c)(13)(E), redesignated 
subsec. (e) as (c). Former subsec. (c), which related to credit for tax 
paid on tires or inner tubes, was struck out.
    Subsecs. (d) to (f). Pub. L. 98-369, Sec. 735(c)(13)(E), 
redesignated subsecs. (f), (h), and (i), as subsecs. (d), (e), and (f), 
respectively. Former subsec. (d) had been previously repealed and former 
subsec. (e) was redesignated (c).
    Subsec. (g). Pub. L. 98-369, Sec. 735(c)(13)(E), struck out subsec. 
(g) which related to trucks, buses, tractors, etc.
    Subsecs. (h), (i). Pub. L. 98-369, Sec. 735(c)(13)(E), redesignated 
subsecs. (h) and (i) as (e) and (f), respectively.
    1983--Subsec. (a)(1). Pub. L. 97-424, Sec. 512(b)(2)(D), substituted 
``chapter 31 (relating to retail excise taxes)'' for ``chapter 31 
(special fuels)''.
    Subsec. (b)(2). Pub. L. 97-424, Sec. 511(g)(2)(A), substituted 
``paragraph (1)(A) or (2)(A) of section 4041(a)'' for ``section 
4041(a)(1) or (b)(1)'' in provision before subpar. (A).
    Pub. L. 97-424, Sec. 512(b)(2)(C), inserted ``or under section 
4051'' after ``section 4041(a)''.
    Pub. L. 97-424, Sec. 515(b)(4), struck out subpar. (N) and provision 
following subpar. (N) relating to amount of credit or refund under 
subpar. (N).
    1980--Subsec. (a)(1)(C). Pub. L. 96-598, Sec. 1(b)(2)(B), 
substituted ``(b)(3)(C) or (D)'' for ``(b)(3)(C)''.
    Subsec. (b)(1). Pub. L. 96-596 designated existing provision in part 
as subpar. (A), and in subpar. (A) as so designated, inserted heading 
``In general'' and substituted ``Except as provided in subparagraph (B) 
or (C), if the price'' for ``If the price'', designated existing 
provision in part as subpar. (B), and in subpar. (B) as so designated, 
inserted heading ``Further manufacture'' and substituted ``Subparagraph 
(A) shall not'' for ``The preceding sentence shall not'', and added 
subpar. (C).
    Subsec. (b)(2). Pub. L. 96-222, Sec. 108(c)(3), added subpar. (N) 
and provision following subpar. (N) relating to amount of credit or 
refund under subpar. (N).
    Subsec. (b)(2)(E). Pub. L. 96-598, Sec. 1(b)(2)(A), inserted ``(or 
in the case of the tread rubber on a recapped or retreaded tire, resold 
for use as provided in subparagraph (D) of paragraph (3)),'' after 
``paragraph (3)''.
    Subsec. (b)(2)(G). Pub. L. 96-598, Sec. 1(a), inserted provision 
making a credit or refund of the tread rubber tax available where the 
tread rubber is destroyed, scrapped, wasted, or rendered useless in the 
recapping or retreading process, where the tread rubber is used in the 
recapping or retreading of a tire if the sales price of the tire is 
later adjusted because of a warranty or guarantee, in which case the 
overpayment is to be in proportion to the adjustment in the sales price 
of such tire, and where the tread rubber is used in the recapping or 
retreading of a tire, if such tire is by any person exported, used or 
sold for use as supplies for vessels or aircraft, sold to a State or 
local government for the exclusive use of a State or local government, 
or sold to a nonprofit educational organization for its exclusive use.
    Subsec. (b)(3)(A). Pub. L. 96-598, Sec. 1(b)(2)(C), inserted 
``(D),'' after ``(C),''.
    Pub. L. 96-222, Sec. 108(c)(4), inserted reference to an automobile 
bus chassis or an automobile bus body.
    Subsec. (b)(3)(C). Pub. L. 96-222, Sec. 108(c)(2)(A), inserted 
reference to an automobile bus chassis or an automobile bus body.
    Subsec. (b)(3)(D). Pub. L. 96-598, Sec. 1(b)(1), added subpar. (D).
    Subsec. (b)(4)(A). Pub. L. 96-598, Sec. 1(b)(2)(D), substituted 
``section 4071, or a recapped or retreaded tire in respect of which tax 
under section 4071(a)(4) was paid on the tread rubber used in the 
recapping or retreading,'' for ``section 4071''.
    Subsec. (b)(4)(B). Pub. L. 96-222, Sec. 108(c)(2)(B), inserted 
reference to automobile bus chassis or an automobile bus body.
    1978--Subsec. (b)(2). Pub. L. 95-618 substituted in subpar. (I) ``in 
the case of any article taxable under section 4061(b), sold for use by 
the purchaser on or in connection with an automobile bus'' for ``in the 
case of a bus chasis or body taxable under section 4061(a), sold to any 
person for use as described in section 4063(a)(6) or 4221(e)(5)'' and 
added subpars. (L) and (M) and provision following subpar. (M).
    Pub. L. 95-227 inserted ``(other than coal taxable under section 
4121)'' after ``of any article''.
    Subsec. (b)(3). Pub. L. 95-227 inserted ``(other than coal taxable 
under section 4121)'' after ``of any article''.
    1976--Subsec. (a)(1). Pub. L. 94-455, Secs. 1904(b)(1)(A), 
1906(b)(13)(A), substituted ``(special fuels)'' for ``(retailers 
taxes)'', and struck out ``or his delegate'' after ``Secretary''.
    Subsec. (a)(3). Pub. L. 94-455, Sec. 1906(a)(24)(A), (b)(13)(A), 
redesignated subpars. (C) and (D) as (A) and (B), and as so 
redesignated, struck out ``or his delegate'' after ``Secretary'', in 
subpar. (A). Prior subpars. (A) and (B) had been repealed by Pub. L. 89-
44, title VI, Sec. 601(c)(6), June 21, 1965, 79 Stat. 153.
    Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ``or 
his delegate'' after ``Secretary''.
    Subsec. (b)(1). Pub. L. 94-455, Sec. 1904(b)(2), substituted 
``section 4216(e)(2) and (3)'' for ``section 4216(f)(2) and (3)''.
    Subsec. (b)(2)(E). Pub. L. 94-455, Sec. 1906(a)(24)(B)(i), 
redesignated subpar. (F) as (E). A prior subpar. (E) had been repealed 
by Pub. L. 91-614, title III, Sec. 302(b), Dec. 31, 1970, 84 Stat. 1845.
    Subsec. (b)(2)(F). Pub. L. 94-455, Sec. 1906(a)(24)(B)(i), 
redesignated subpar. (K) as (F). Former subpar. (F) redesignated (E).
    Subsec. (b)(2)(G). Pub. L. 94-455, Sec. 1906(a)(24)(B)(i), 
redesignated subpar. (L) as (G), and struck out former subpar. (G) 
respecting consideration as overpayments, tax payments in case of 
liquids sold for use as fuel in a diesel-powered highway vehicle or as 
fuel for propulsion of motor vehicles, motorboats, or airplanes and used 
in other specified ways or resold.
    Subsec. (b)(2)(H). Pub. L. 94-455, Sec. 1906(a)(24)(B)(i), 
redesignated subpar. (M) as (H), and struck out former subpar. (H) 
respecting consideration as overpayments, tax payments in case of 
liquids used in vehicles while engaged in furnishing scheduled common 
carrier public passenger land transportation services along regular 
routes under prescribed conditions.
    Subsec. (b)(2)(I). Pub. L. 94-455, Sec. 1906(a)(24)(B)(i), 
redesignated subpar. (R) as (I), and struck out former subpar. (I) 
respecting consideration as overpayments, tax payments in case of 
liquids used or resold for use as fuel in diesel-powered highway 
vehicles, which were not registered in any State or foreign country or 
were United States owned but not used on the highway.
    Subsec. (b)(2)(J). Pub. L. 94-455, Sec. 1906(a)(24)(B)(i), 
redesignated subpar. (S) as (J), and struck out former subpar. (J) 
respecting consideration as overpayments, tax payments in case of 
liquids used or resold, otherwise than as a fuel for propulsion of 
highway vehicles, which were registered in any State or foreign country 
or were United States owned and used on the highway.
    Subsec. (b)(2)(K). Pub. L. 94-455, Sec. 1906(a)(24)(B)(i), 
redesignated subpar. (T), added by Pub. L. 94-455, Sec. 2108(a), as (K). 
Former subpar. (K) redesignated (F).
    Subsec. (b)(2)(L), (M). Pub. L. 94-455, Sec. 1906(a)(2)(B)(i), 
redesignated subpars. (L) and (M) as (G) and (H), respectively.
    Subsec. (b)(2)(R), (S). Pub. L. 94-455, Sec. 1906(a)(2)(B)(i), 
redesignated subpars. (R) and (S) as (I) and (J), respectively.
    Subsec. (b)(2)(T). Pub. L. 94-455, Sec. 1906(a)(2)(B)(i), 
redesignated subpar. (T), added by Pub. L. 94-455, Sec. 2108(a), as (K).
    Subsec. (c). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ``or 
his delegate'' after ``Secretary'' wherever appearing.
    Subsec. (e). Pub. L. 94-455, Sec. 1904(b)(1)(B), struck out 
``subchapter E of'' before ``chapter 31''.
    Subsecs. (g), (h). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out 
``or his delegate'' after ``Secretary'' wherever appearing.
    1971--Subsec. (b)(2)(R). Pub. L. 92-178, Sec. 401(a)(3)(C)(i), 
inserted reference to section 4063(a)(6).
    Subsec. (b)(2)(S). Pub. L. 92-178, Sec. 401(a)(3)(C)(ii), added 
subpar. (S).
    Subsec. (g). Pub. L. 92-178, Sec. 401(g)(6), substituted ``Trucks, 
buses, tractors, etc.'' for ``Automobiles, etc.'' in heading.
    1970--Subsec. (a)(2)(A). Pub. L. 91-258, Sec. 205(b)(3), substituted 
``section 4041 (relating to tax on special fuels)'' for ``section 
4041(a)(2) or (b)(2) (use of diesel and special motor fuels)''.
    Subsec. (b)(2)(E). Pub. L. 91-614, Sec. 302(b), struck out subpar. 
(E) providing that the tax paid under chapter 32 (or under section 
4041(a)(1) or (b)(1)) in respect of any article is deemed an overpayment 
if such article was resold by any person to a manufacturer or producer 
for use by him as provided in subsec. (b)(3)(A), (B), (E) or (F).
    Subsec. (b)(2)(G). Pub. L. 91-258, Sec. 207(d)(4), inserted ``before 
July 1, 1970'' after ``if''.
    Subsec. (b)(2)(H). Pub. L. 91-258, Sec. 207(d)(5), inserted 
``beginning before July 1, 1970,'' after ``during any calendar 
quarter''.
    Subsec. (b)(2)(I), (J). Pub. L. 91-258, Sec. 207(d)(6), (7), 
inserted ``before July 1, 1970,'' after ``used or resold for use''.
    Subsec. (b)(2)(M). Pub. L. 91-258, Sec. 205(b)(4), substituted ``use 
in the production of special fuels referred to in section 4041'' for 
``use in production of special motor fuels referred to in section 
4041(b)''.
    Subsec. (b)(3). Pub. L. 91-614, Sec. 302(a)(1)(A), substituted ``and 
such article is sold to a subsequent manufacturer or producer before 
being used, such tax shall be deemed to be an overpayment by such 
subsequent manufacturer or producer if'' for ``to a second manufacturer 
or producer, such tax shall be deemed to be an overpayment by such 
second manufacturer or producer if''.
    Subsec. (b)(3)(A) to (C), (E), (F). Pub. L. 91-614, 
Sec. 302(a)(1)(B), substituted ``the subsequent manufacturer'' for ``the 
second manufacturer''.
    Subsec. (c). Pub. L. 91-614, Sec. 302(a)(2), struck out provision 
providing that the credit for tax paid on tires or inner tubes is 
allowable only in respect of the first sale on or in connection with, or 
with the sale of, another article on the sale of which tax is imposed 
under chapter 32 of this title.
    1965--Subsec. (a)(1). Pub. L. 89-44, Sec. 601(c)(1), struck out 
``section 4231(4), (5), or (6) (cabarets, etc.),'' from material 
preceding subpar. (A).
    Subsec. (a)(1)(A). Pub. L. 89-44, Sec. 601(c)(2), struck out 
``admission, or service'' after ``article'' each place it appears.
    Subsec. (a)(1)(B). Pub. L. 89-44, Sec. 601(c)(3), struck out (i), 
(ii), and (iii) which dealt specifically with taxes imposed by sections 
4041(a)(1) or (b)(1), 4231(4), (5), or (6) (cabarets, etc.), and 
chapters 31 and 32, and amended the subpar. to simply require that the 
person has repaid the amount of the tax to the ultimate purchaser of the 
article.
    Subsec. (a)(1)(C). Pub. L. 89-44, Sec. 601(c)(4), struck out ``or 
(D)'' after ``(b)(3)(C)''.
    Subsec. (a)(1)(D). Pub. L. 89-44, Sec. 601(c)(5), struck out ``(1), 
(ii), or (iii), as the case may be,'' after ``subparagraph (B)''.
    Subsec. (a)(3)(A), (B). Pub. L. 89-44, Sec. 601(c)(6), struck out 
subpars. (A) and (B).
    Subsec. (a)(3)(C). Pub. L. 89-44, Sec. 601(c)(6), struck out 
``(ii)'' after ``paragraph (1)(B)''.
    Subsec. (a)(3)(D). Pub. L. 89-44, Sec. 601(c)(6), struck out ``or 
(D)'' after ``paragraph (2)(F), (3)(C)''.
    Subsec. (b)(1). Pub. L. 89-44, Sec. 601(c)(7), struck out ``31 or'' 
after ``imposed by chapter'' and ``(in the case of a tax imposed by 
chapter 32)'' after ``or allowance, including''.
    Subsec. (b)(2)(F). Pub. L. 89-44, Sec. 601(c)(8), struck out 
reference to receiving sets resold for use and struck out reference to 
subparagraph (D) of paragraph (3).
    Subsec. (b)(2)(N) to (Q). Pub. L. 89-44, Sec. 601(c)(9), struck out 
subpars. (N) to (Q).
    Subsec. (b)(2)(R). Pub. L. 89-44, Sec. 801(d)(2), added subpar. (R).
    Subsec. (b)(3)(A). Pub. L. 89-44, Sec. 601(c)(10), struck out 
``(D),'' after ``subparagraph (B), (C),''.
    Subsec. (b)(3)(B). Pub. L. 89-44, Sec. 601(c)(10), struck out 
references to radio and television components taxable under section 4141 
and camera lenses taxable under section 4171.
    Subsec. (b)(3)(C). Pub. L. 89-44, Sec. 601(c)(10), struck out 
reference to automobile radios or television receiving sets taxable 
under section 4141.
    Subsec. (b)(3)(D). Pub. L. 89-44, Sec. 601(c)(10), struck out 
subpar. (D) which related to radio receiving sets or automobile 
receiving sets.
    Subsec. (b)(4). Pub. L. 89-44, Sec. 601(c)(11), struck out all 
references to automobile radio or television receiving sets taxable 
under section 4141.
    Subsec. (b)(5). Pub. L. 89-44, Secs. 207(c), 601(c)(12), substituted 
``allocable'' for ``proportionate'' and struck out ``4053(b)(1) or'' 
before ``4216(e)(1)'' wherever appearing.
    Subsec. (c). Pub. L. 89-44, Sec. 601(c)(13), struck out references 
to automobile radio or television receiving sets.
    Subsec. (d). Pub. L. 89-44, Sec. 601(c)(14), struck out subsec. (d) 
which related to mechanical pencils taxable as jewelry.
    Subsec. (g). Pub. L. 89-44, Sec. 601(c)(15), substituted ``section 
4061(a)'' for ``sections 4061(a), 4111, 4121, 4141,''.
    1962--Subsec. (b)(2)(H). Pub. L. 87-508 substituted ``commuter fare 
revenue'' for ``tax-exempt passenger fare revenue'' and struck out 
``(not including the tax imposed by section 4261, relating to the tax on 
transportation of persons)'' after ``total passenger fare revenue''.
    1961--Subsec. (b)(2)(E). Pub. L. 87-61, Sec. 205(d), inserted 
reference to subpar. (F) of par. (3).
    Subsec. (b)(3)(F). Pub. L. 87-61, Sec. 205(c), added subpar. (F).
    1960--Subsec. (b)(1). Pub. L. 86-781 inserted ``including (in the 
case of a tax imposed by chapter 32) a readjustment for local 
advertising (but only to the extent provided in section 4216(f)(2) and 
(3),)'' after ``or allowance,''.
    Subsec. (b)(2)(E). Pub. L. 86-418, Sec. 3(a), substituted 
``subparagraph (A), (B), or (E)'' for ``subparagraph (A) or (B)''.
    Subsec. (b)(3)(A). Pub. L. 86-418, Sec. 3(b)(1), substituted 
``subparagraph (B), (C), (D), or (E)'' for ``subparagraph (B), (C), or 
(D)''.
    Subsec. (b)(3)(E). Pub. L. 86-418, Sec. 3(b)(2), added subpar. (E).
    1959--Subsec. (b)(2)(H). Pub. L. 86-342, Sec. 201(d)(1)(A), (B), 
substituted ``at the rate of 3 cents or 4 cents a gallon'' for ``at the 
rate of 3 cents a gallon'', and ``1 cent (where tax was paid at the 3-
cent rate) or 2 cents (where tax was paid at the 4-cent rate) for each 
gallon'' for ``1 cent for each gallon''.
    Subsec. (b)(2)(I), (J). Pub. L. 86-342, Sec. 201(d)(1)(A), (C), 
substituted ``at the rate of 3 cents or 4 cents a gallon'' for ``at the 
rate of 3 cents a gallon'', and ``at the rate of 1 cent a gallon where 
tax was paid at the 3-cent rate or at the rate of 2 cents a gallon where 
tax was paid at the 4-cent rate'' for ``at the rate of 1 cent a 
gallon''.
    1958--Subsec. (a) amended generally by Pub. L. 85-859, Sec. 163(a), 
to make section applicable to taxes imposed by pars. (4) and (5) of 
section 4231, to permit credit or refund of the cabaret tax where the 
person has repaid the amount of the tax or has filed a written consent 
to the allowance of the credit or the making of the refund, and to 
establish special rules for taxes collected under section 4231(6) from a 
concessionaire, taxes under chapter 31 paid by a supplier, and defining 
``ultimate purchaser'' and ``ultimate vendor''.
    Subsec. (a). Pub. L. 85-475, Sec. 4(b)(5), struck out reference to 
section 4281.
    Subsec. (b)(1). Pub. L. 85-859, Sec. 163(a), made price readjustment 
provisions inapplicable in the case of an article in respect of which 
tax was computed under section 4223(b)(2), but if the price for which 
such article was sold is readjusted by reason of the return or 
repossession of the article, the part of the tax proportionate to the 
part of such price repaid or credited to the purchaser shall be deemed 
to be an overpayment.
    Subsec. (b)(2) amended generally by Pub. L. 85-859, Sec. 163(a), to 
consider as overpayments taxes paid in respect of any articles which 
were, by any person, exported, resold to a manufacturer or producer for 
use by him as provided in subpar. (A) or (B) of par. (3), resold for 
use, in the case of a tire, inner tube, or receiving set, as provided in 
subpar. (C) or (D) of par. (3) and the other article referred to in such 
paragraph is by any person exported or sold as provided in such 
paragraph, and to eliminate provisions which excluded leaf springs, 
coils, timers, and tire chains in the case of articles taxable under 
section 4061(b).
    Subsec. (b)(3) amended generally by Pub. L. 85-859, Sec. 163(a), to 
consider as overpayments taxes paid in the case of tires or inner tubes 
taxable under section 4071 and automobile radio or television receiving 
sets taxable under section 4141 where the articles are resold in certain 
particular cases, and taxes paid in the case of radio receiving sets or 
automobile radio receiving sets which are used by the manufacturer or 
producer as component parts of any other article manufactured or 
produced by him, and are exported or sold in certain particular cases, 
and to provide that for purposes of subpars. (A) and (B) an article 
shall be treated as having been used as a component part of another 
article if, had it not been broken or rendered useless in the 
manufacture or production of such other article, it would have been so 
used.
    Subsec. (b)(4), (5). Pub. L. 85-859, Sec. 163(a), added pars. (4) 
and (5).
    Subsec. (c). Pub. L. 85-859, Sec. 163(a), authorized a credit with 
respect to tires, inner tubes, or automobile radio or television 
receiving sets which are sold on or in connection with, or with the sale 
of, another article taxable under chapter 32, and permitted the credit 
only in respect of the first sale on or in connection with, or with the 
sale of, another article on the sale of which tax is imposed under 
chapter 32.
    Subsec. (f). Pub. L. 85-475, Sec. 4(b)(6), struck out reference to 
section 4281.
    Subsecs. (g) to (i). Pub. L. 85-859, Sec. 163(c), added subsecs. (g) 
to (i).
    1956--Subsec. (b)(2)(C). Act Apr. 2, 1956, included liquid used on a 
farm for farming purposes.
    Subsec. (b)(2)(J) to (M). Act June 29, 1956, added subpars. (J) to 
(M).
    1955--Subsec. (b)(2)(G). Act Aug. 11, 1955, ch. 805, Sec. 2(b), 
repealed subpar. (G) relating to credit for communication, detection, 
and navigation receivers when sold to the United States Government.
    Subsec. (b)(2)(I). Act Aug. 11, 1955, ch. 793, added subpar. (I).
    Subsec. (b)(3)(A). Act Aug. 11, 1955, ch. 805, Sec. 1(h), inserted 
``and other than an automobile part or accessory taxable under section 
4061(b), a refrigerator component taxable under section 4111, a radio or 
television component taxable under section 4141, or a camera lens 
taxable under section 4171'' after ``section 4141''.
    Subsec. (b)(3)(B). Act Aug. 11, 1955, ch. 805, Sec. 1(i), 
substituted provisions allowing a credit for automobile parts or 
accessories, refrigerator, radio, or television components, or camera 
lenses taxable under sections 4061(b), 4111, 4141, or 4171, 
respectively, of this title, for provisions allowing a credit for radio 
and television components purchased and used by a producer in the 
manufacture of communication, detection, or navigation receivers in 
commercial, military, or marine installations if such receivers were 
sold to the United States.


                    Effective Date of 1997 Amendment

    Section 905(b) of Pub. L. 105-34 provided that: ``The amendment made 
by subsection (a) [amending this section] shall apply to sales after the 
date of the enactment of this Act [Aug. 5, 1997].''
    Amendment by section 1032(e)(6) of Pub. L. 105-34 effective July 1, 
1998, see section 1032(f)(1) of Pub. L. 105-34, as amended, set out as a 
note under section 4041 of this title.
    Amendment by section 1436(b) of Pub. L. 105-34 applicable to fuel 
acquired by producer after Sept. 30, 1997, see section 1436(c) of Pub. 
L. 105-34, set out as a note under section 4091 of this title.


                    Effective Date of 1996 Amendment

    Amendment by Pub. L. 104-188 effective, except as otherwise 
expressly provided, as if included in the provision of the Revenue 
Reconciliation Act of 1990, Pub. L. 101-508, title XI, to which such 
amendment relates, see section 1702(i) of Pub. L. 104-188, set out as a 
note under section 38 of this title.


                    Effective Date of 1993 Amendment

    Amendment by Pub. L. 103-66 effective Jan. 1, 1994, see section 
13242(e) of Pub. L. 103-66, set out as a note under section 4041 of this 
title.


                    Effective Date of 1990 Amendment

    Amendment by Pub. L. 101-508 effective July 1, 1991, see section 
11212(f)(1) of Pub. L. 101-508, set out as a note under section 4081 of 
this title.


                    Effective Date of 1988 Amendment

    Amendment by section 2001(d)(1)(B) of Pub. L. 100-647 effective, 
except as otherwise provided, as if included in the provision of the 
Superfund Revenue Act of 1986, Pub. L. 99-499, title V, to which it 
relates, see section 2001(e) of Pub. L. 100-647, set out as a note under 
section 56 of this title.
    Section 6102(b) of Pub. L. 100-647 provided that: ``The amendment 
made by this section [amending this section] shall apply to fuel sold by 
wholesale distributors (as defined in section 6416(a)(4)(B) of the 1986 
Code, as added by this section) after September 30, 1988.''


                    Effective Date of 1987 Amendment

    Amendment by section 9201(b)(2) of Pub. L. 100-203 effective Jan. 1, 
1988, see section 9201(d) of Pub. L. 100-203, set out as an Effective 
Date note under section 4131 of this title.
    Amendment by section 10502(d)(6)-(8) of Pub. L. 100-203 applicable 
to sales after Mar. 31, 1988, see section 10502(e) of Pub. L. 100-203, 
set out as a note under section 40 of this title.


                    Effective Date of 1986 Amendment

    Amendment by Pub. L. 99-499 effective Jan. 1, 1987, see section 
521(e) of Pub. L. 99-499, set out as a note under section 4041 of this 
title.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 effective, except as otherwise provided, 
as if included in the provisions of the Highway Revenue Act of 1982, 
title V of Pub. L. 97-424, to which such amendment relates, see section 
736 of Pub. L. 98-369, set out as a note under section 4051 of this 
title.


                    Effective Date of 1983 Amendment

    Amendment by section 511(g)(2)(A) of Pub. L. 97-424 effective Apr. 
1, 1983, see section 511(h)(1) of Pub. L. 97-424, set out as a note 
under section 4041 of this title.
    Amendment by section 512(b)(2)(C), (D) of Pub. L. 97-424 effective 
Apr. 1, 1983, see section 512(b)(3) of Pub. L. 97-424, set out as a note 
under section 4051 of this title.
    Amendment by section 515(b)(4) of Pub. L. 97-424 applicable with 
respect to articles sold after Jan. 6, 1983, see section 515(c) of Pub. 
L. 97-424, set out as a note under section 34 of this title.


                    Effective Date of 1980 Amendments

    Amendment by Pub. L. 96-598 effective on first day of first calendar 
month which begins more than 10 days after Dec. 24, 1980, see section 
1(e) of Pub. L. 96-598, set out as a note under section 4071 of this 
title.
    Section 4(c)(2) of Pub. L. 96-596 provided that: ``The amendments 
made by this subsection [amending this section] shall apply to the 
adjustments of any tire after December 31, 1982.''
    Amendment by Pub. L. 96-222 effective as if included in the 
provisions of the Energy Tax Act of 1978, Pub. L. 95-618, to which such 
amendment relates, see section 108(c)(7) of Pub. L. 96-222, set out as a 
note under section 48 of this title.


                    Effective Date of 1978 Amendments

    Amendment by section 201(c)(3) of Pub. L. 95-618 applicable with 
respect to 1980 and later model year automobiles, see section 201(g) of 
Pub. L. 95-618, set out as an Effective Date note under section 4064 of 
this title.
    Amendment by section 232(b) of Pub. L. 95-618 applicable to sales on 
or after day of first calendar month beginning more than 10 days after 
Nov. 9, 1978, see section 232(c) of Pub. L. 95-618, set out as a note 
under section 4221 of this title.
    Amendment by section 233(c)(3) of Pub. L. 95-618 effective on first 
day of first calendar month which begins more than 10 days after Nov. 9, 
1978, see section 233(d) of Pub. L. 95-618, set out as a note under 
section 34 of this title.
    Amendment by Pub. L. 95-227 applicable with respect to sales after 
Mar. 31, 1978, see section 2(d) of Pub. L. 95-227, set out as an 
Effective Date note under section 4121 of this title.


                    Effective Date of 1976 Amendment

    Amendment by section 1904(b)(1), (2) of Pub. L. 94-455 effective on 
first day of first month which begins more than 90 days after Oct. 4, 
1976, see section 1904(d) of Pub. L. 94-455, set out as a note under 
section 4041 of this title.
    Amendment by section 1906(a)(24)(A), (b)(13)(A) of Pub. L. 94-455 
effective on first day of first month which begins more than 90 days 
after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94-455, set out as 
a note under section 6013 of this title.
    Section 1906(a)(24)(B)(ii) of Pub. L. 94-455 provided that: ``The 
repeals made by clause (i) [amending this section] shall apply with 
respect to the use or resale for use of liquids after December 31, 
1976.''
    Section 2108(b) of Pub. L. 94-455 provided that: ``The amendment 
made by this section [amending this section] shall apply to parts and 
accessories sold after the date of the enactment of this Act [Oct. 4, 
1976].''


                    Effective Date of 1971 Amendment

    Amendment by Pub. L. 92-178 applicable with respect to articles sold 
on or after day after Dec. 10, 1971, see section 401(h)(1) of Pub. L. 
92-178, set out as a note under section 4071 of this title.


                    Effective Date of 1970 Amendments

    Section 302(c) of Pub. L. 91-614 provided that: ``The amendments 
made by subsections (a) and (b) of this section [amending this section] 
shall apply only with respect to claims for credit or refund filed after 
the date of the enactment of this Act [Dec. 31, 1970], but only if the 
filing of the claim is not barred on the day after the date of the 
enactment of this Act by any law or rule of law.''
    Amendment by Pub. L. 91-258 effective on July 1, 1970, see section 
211(a) of Pub. L. 91-258, set out as a note under section 4041 of this 
title.


                    Effective Date of 1965 Amendment

    Amendment by section 207(c) of Pub. L. 89-44 effective June 22, 
1965, see section 701(a) of Pub. L. 89-44, set out as an Effective Date 
of 1965 Amendment note under section 4161 of this title.
    Amendment by section 601(c) of Pub. L. 89-44 to take effect in a 
manner consistent with effective date of change of tax provisions to 
which related, see section 701(e) of Pub. L. 89-44, set out as a note 
under section 6103 of this title.
    Amendment by section 801(d)(2) applicable with respect to articles 
sold on or after June 22, 1965, see section 801(e) of Pub. L. 89-44, set 
out as a note under section 4216 of this title.


                    Effective Date of 1962 Amendment

    Section 5(d) of Pub. L. 87-508 provided in part that: ``The 
amendments made by subsection (c)(3) [amending this section] shall apply 
only in respect to the use or sale of special fuels made on or after 
November 16, 1962.''


                    Effective Date of 1961 Amendment

    Amendment by Pub. L. 87-61 applicable only in the case of gasoline 
sold on or after Oct. 1, 1961, see section 208 of Pub. L. 87-61, set out 
as a note under section 4041 of this title.


                    Effective Date of 1960 Amendments

    Amendment by Pub. L. 86-781 applicable with respect to articles sold 
on or after first day of first calendar quarter beginning more than 
twenty days after Sept. 14, 1960, see section 3 of Pub. L. 86-781, set 
out as a note under section 4216 of this title.
    Amendment by Pub. L. 86-418 applicable only with respect to bicycle 
tires and tubes sold by the manufacturer, producer, or importer thereof 
on or after first day of first month which begins more than 10 days 
after Apr. 8, 1960, see section 4 of Pub. L. 86-418, set out as a note 
under section 4221 of this title.


                    Effective Date of 1958 Amendments

    Section 163(b) of Pub. L. 85-859, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``Section 6416(b) 
of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], as amended 
by this Act, shall apply only with respect to articles exported, sold, 
or resold, as the case may be, on or after the effective date specified 
in section 1(c) of this Act [set out as a note under section 6415 of 
this title].''
    For effective date of amendment by Pub. L. 85-475, see section 4(c) 
of Pub. L. 85-475, set out as a note under section 6415 of this title.


                    Effective Date of 1956 Amendments

    Amendment by act June 29, 1956, effective June 29, 1956, see section 
211 of act June 29, 1956, set out as a note under section 4041 of this 
title.
    Act Apr. 2, 1956, Sec. 2(b)(2), provided that: ``The amendment made 
by paragraph (1) [amending this section] shall apply with respect to 
liquid sold after December 31, 1955.''


                    Effective Date of 1955 Amendments

    Section 3 of act Aug. 11, 1955, ch. 805, as amended by Oct. 22, 
1986, Pub. L. 99-514, Sec. 2, 100 Stat. 2095, provided that: ``The 
amendments made by the first section and section 2 of this Act [amending 
this section and sections 4091 and 4092 of this title] shall take effect 
on the first day of the first month which begins more than ten days 
after the date of the enactment of this Act [Aug. 11, 1955]. 
Notwithstanding the preceding sentence--
        ``(1) the repeal of section 6416(b)(2)(G) of the Internal 
    Revenue Code of 1986 [formerly I.R.C. 1954] shall apply only with 
    respect to articles sold by the manufacturer, producer, or importer 
    on or after the first day of the first month which begins more than 
    10 days after the date of the enactment of this Act [Aug. 11, 1955], 
    and
        ``(2) section 6416(b)(3)(B) of the Internal Revenue Code of 
    1986, as amended by subsection (i) of the first section of this Act 
    [Aug. 11, 1955], shall apply with respect to articles used on or 
    after such first day by the manufacturer or producer as material in 
    the manufacture of, production of, or as a component part of, 
    another article.''
    Section 3 of act Aug. 11, 1955, ch. 793, provided that: ``The 
amendments made by this Act [amending this section and sections 4091 and 
4092 of this title] shall take effect on the first day of the first 
calendar quarter which begins more than ten days after the date of the 
enactment of this Act [Aug. 11, 1955]''.


    Overpayment of Tax on Certain Radio Receiving Sets and Radio and 
                          Television Components

    Section 163(e) of Pub. L. 85-859, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``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,
then any tax imposed by chapter 32 of the Internal Revenue Code of 1986 
[formerly I.R.C. 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.''

                  Section Referred to in Other Sections

    This section is referred to in sections 4064, 4216, 6427, 6612, 
7851, 9510 of this title.
