SEC. 6412-Continued (a)(1)—Continued Do.. (dates changed) Do (dates changed) Do... (dates changed) June 30, 1959, H.R. 7523, P.L. 86-75, § 3(b) (3), 73 Stat. 158: Amended Sec. 6412(a)(1) (as amended by P.L. 85-475, § 3(b)(4))— (1) by striking out each place it appeared "July 1, 1959" and inserting in lieu thereof "July 1, 1960"; (2) by striking out "October 1, 1959" and inserting in lieu thereof "October 1, 1960"; and (3) by striking out each place it appeared- and inserting in lieu thereof— "November 10, 1960". Applicability: Indicated by the terms of the amendment. June 30, 1960, H.R. 12381, P.L. 86-564, § 202(b) (3), 74 Stat. 291: Amended Sec. 6412(a) (1) (as amended by P.L. 86-75, § 3(b)(3))— (1) by striking out each place it appeared "July 1, 1960" and inserting in lieu thereof "July 1, 1961"; (2) by striking out "October 1, 1960" and inserting in lieu thereof― "October 1, 1961"; and (3) by striking out each place it appeared "November 10, 1960" and inserting in lieu thereof "November 10, 1961". Applicability: Indicated by the terms of the amendment. June 30, 1961, H.R. 7446, P.L. 87-72, § 3(b) (3), 75 Stat. 193: Amended Sec. 6412(a) (1) (as amended by P.L. 86-564, § 202(b) (3))— (1) by striking out each place it appeared "July 1, 1961" and inserting in lieu thereof "July 1, 1962"; (2) by striking out "October 1, 1961" and inserting in lieu thereof "October 1, 1962"; and (3) by striking out each place it appeared- and inserting in lieu thereof "November 10, 1962". SEC. 6412-Continued (a) (1) (amended 1961)-Continued Do.. changed) Do.. (dates changed) Do.. Applicability: Indicated by the terms of the amendment. June 28, 1962, H.R. 11879, P.L. 87-508, § 3(b) (3), 76 Stat. 114: Amended Sec. 6412(a) (1) (as amended by P.L. 87-72, § 3(b) (3)) — (1) by striking out each place it appeared "July 1, 1962" and inserting in lieu thereof "July 1, 1963"; (2) by striking out "October 1, 1962" and inserting in lieu thereof "October 1, 1963"; and (3) by striking out each place it appeared- and inserting in lieu thereof "November 10, 1963". Applicability: Indicated by the terms of the amendment. June 29, 1963, H.R. 6755, P.L. 88-52, § 3(b)(1)(C), 77 Stat. 72: Amended Sec. 6412(a)(1) (as amended by P.L. 87-508, § 3(b)(3))— (1) by striking out each place it appeared "July 1, 1963" and inserting in lieu thereof "July 1, 1964"; (2) by striking out "October 1, 1963" and inserting in lieu thereof "October 1, 1964"; and (3) by striking out each place it appeared "November 10, 1963" and inserting in lieu thereof— "November 10, 1964". Applicability: Indicated by the terms of the amendment. June 30, 1964, H.R. 11376, P.L. 88-348, § 2(b) (1) (C), 78 Stat. 237: (1) by striking out each place it appeared- and inserting in lieu thereof "July 1, 1965"; (2) by striking out "October 1, 1964" and inserting in lieu thereof "October 1, 1965"; and (3) by striking out each place it appeared- SEC. 6412-Continued (a) (1) (amended 1964)-Continued Do.. (in full) (a) (2) (new) June 21, 1965, H.R. 8371, P.L. 89–44, § 209(a), 79 Stat. 141-142: Amended Sec. 6412(a)(1) (amended as set forth above) to read as follows: "(1) PASSENGER AUTOMOBILES, ETC.-Where before the day after the date of the enactment of the Excise Tax Reduction Act of 1965, or before January 1, 1966, 1967, 1968, or 1969, any article subject to the tax imposed by section 4061 (a) (2) has been sold by the manufacturer, producer, or importer and on such day or such date is held by a dealer and has not been used and is intended for sale, there shall be credited or refunded (without interest) to the manufacturer, producer, or importer an amount equal to the difference between the tax paid by the manufacturer, producer, or importer on his sale of the article and the amount of tax made applicable to the article on such day or such date, if— "(A) claim for such credit or refund is filed with the Secretary or his delegate on or before the 10th day of the 8th calendar month beginning after such day or such date based upon a request submitted to the manufacturer, producer, or importer before the first day of the 7th calendar month beginning after such day or such date by the dealer who held the article in respect of which the credit or refund is claimed; and "(B) on or before such 10th day reimbursement has been made to the dealer by the manufacturer, producer, or importer for the tax reduction on the article or written consent has been obtained from the dealer to allowance of the credit or refund." 767 Effective Date: June 22, 1965-the day after the date of enactment (June 21, 1965). (Id., § 701(a)(2), 79 Stat. 155.) June 29, 1956, H.R. 10660, P.L. 84-627, § 208(a), 70 Stat. 393: Amended Sec. 6412 (a)768 in full, including a new paragraph (2) reading as follows: "(2) TRUCKS AND BUSES, TIRES, TREAD RUBBER, AND GASOLINE. Where before July 1, 1972, any article subject to the tax imposed by section 4061(a)(1), 4071 (a) (1) or (4), or 4081 has been sold by the manufacturer, producer, or importer and on such date is held by a dealer and has not been used and is intended for sale (or, in the case of tread rubber, is intended for sale or is held for use), there shall be credited or refunded (without interest) to the manufacturer, producer, or importer an amount equal to the difference between the tax paid by such manufacturer, producer, or importer on his sale of the article and the amount of tax made applicable to such article on and after July 1, 1972, if claim for 767 For special provisions relating to floor stocks refunds, see P.L. 89-44, § 209(b), in “ANCILLARY PROVISIONS" at p. 1051 below. 768 For paragraph (1) of section 6412(a) as amended by P.L. 84–627, § 208(a), see p. 1039 above; for paragraph (3), see p. 1044 below. Paragraph (2) of the original section 6412(a) related to definitions. See n. 765, p. 1039 above. For the use of floor stocks refunds under section 6412(a) as a measure of amounts to be transferred from the land and water conservation fund into the general fund of the Treasury, see "ANCILLARY PROVISIONS", P.L. 88-578 (1964), § 201, at p. 1051 below. SEC. 6412-Continued (a) (2) (revised 1956)-Continued Do.. (in part) (a) (3) (new) such credit or refund is filed with the Secretary or his delegate on or before November 10, 1972, based upon a request submitted to the manufacturer, producer, or importer before October 1, 1972, by the dealer who held the article in respect of which the credit or refund is claimed, and, on or before November 10, 1972, reimbursement has been made to such dealer by such manufacturer, producer, or importer for the tax reduction on such article or written consent has been obtained from such dealer to allowance of such credit or refund. No credit or refund shall be allowable under this paragraph with respect to gasoline in retail stocks held at the place where intended to be sold at retail, nor with respect to gasoline held for sale by a producer or importer of gasoline." Effective Date: June 29, 1956-the date of enactment. (Id., § 211, 70 Stat. 402.) June 29, 1961, H.R. 6713, P.L. 87-61, § 206(c), 75 Stat. 127: (1) by inserting "TUBES," after "TIRES," in the heading; "4071(a)(1) or (4)," and inserting in lieu thereof "4071(a)(1), (3), or (4),”; (3) by striking out each place it appeared- and inserting in lieu thereof "October 1, 1972"; (6) by adding at the end thereof the following new sentence: Effective Date: June 29, 1961-the date of enactment. (Id., § 208(a), 75 Stat. 128.) June 29, 1956, H.R. 10660, P.L. 84-627, § 208(a), 70 Stat. 393: Amended Sec. 6412(a) in full,769 including a new paragraph (3) reading as follows: "(3) DEFINITIONS. For purposes of this section "(A) The term 'dealer' includes a wholesaler, jobber, distributor, or retailer, or, in the case of tread rubber subject to tax 769 For paragraph (1) of section 6412(a) as included in the above amendment, see p. 1039 above; for paragraph (2), see p. 1043 above. Paragraph (3) of the original section 6412(a) related to refunds to dealers. See n. 765, p. 1039 SEC. 6412-Continued Do (redesignated, added) Do... (a) (5) (date changed) under section 4071 (a) (4), includes any person (other than the manufacturer, producer, or importer thereof) who holds such tread rubber for sale or use. "(B) An article shall be considered as 'held by a dealer' if title thereto has passed to such dealer (whether or not delivery to him has been made), and if for purposes of consumption title to such article or possession thereof has not at any time been transferred to any person other than a dealer." Effective Date: June 29, 1956-the date of enactment. (Id., § 211, 70 Stat. 402.) Sept. 21, 1959, H.R. 8678, P.L. 86–342, § 201(c) (4), 73 Stat. 614: Amended Sec. 6412(a) (as amended by P.L. 84-627, § 208(a)) by renumbering paragraph (3) (definitions) as paragraph (4) and by inserting after paragraph (2) the following new paragraph (3): "(3) GASOLINE HELD ON JULY 1, 1961.- Where before July 1, 1961, any gasoline subject to the tax imposed by section 4081 has been sold by the producer or importer and on such date is held by a dealer and is intended for sale, there shall be credited or refunded (without interest) to the producer or importer an amount equal to the difference between the tax paid by such producer or importer on his sale of the gasoline and the amount of tax made applicable to such gasoline on and after July 1, 1961, if claim for such credit or refund is filed with the Secretary or his delegate on or before November 10, 1961, based upon a request submitted to the producer or importer before October 1, 1961, by the dealer who held the gasoline in respect of which the credit or refund is claimed, and, on or before November 10, 1961, reimbursement has been made to such dealer by such producer or importer for the tax reduction on such gasoline or written consent has been obtained from such dealer to allowance of such credit or refund. No credit or refund shall be allowable under this paragraph with respect to gasoline in retail stocks held at the place where intended to be sold at retail, nor with respect to gasoline held for sale by a producer or importer of gasoline.' Applicability: Indicated by the terms of the amendment. June 29, 1961, H.R. 6713, P.L. 87-61, § 206(d), 75 Stat. 127: Repealed paragraph (3) of section 6412(a) (as added by P.L. 86-342, §201 (c) (4) above). Effective Date: June 29, 1961-the date of enactment. (Id., § 208(a), 75 Stat. 128.) Mar. 30, 1955, H.R. 4259, P.L. 84-18, § 3(b) (4), 69 Stat. 15: Amended Sec. 6412(a) (5) (limitation on eligibility for credit or refund-n. 765, p. 1039 above) by striking out |