SEC. 6412-Continued ANCILLARY PROVISIONS (P.L. 88-578, § 201)-Continued specified in section 209 (f) (5) of the Highway Revenue Act of 1956 (relating to special motor fuels and gasoline used in motorboats). "(b) There shall be paid from time to time from the land and water conservation fund into the general fund of the Treasury amounts estimated by the Secretary of the Treasury as equivalent to "(1) the amounts paid before July 1, 1973, under section 6421 of the Internal Revenue Code of 1954 (relating to amounts paid in respect of gasoline used for certain nonhighway purposes or by local transit systems) with respect to gasoline used after December 31, 1964, in motorboats, on the basis of claims filed for periods ending before October 1, 1972; and "(2) 80 percent of the floor stocks refunds made before July 1, 1973, under section 6412(a) (2) of such Code with respect to gasoline to be used in motorboats." The above section 201 is also quoted at page 1088 below in ANCILLARY PROVISIONS relating to section 6421. For section 209(f) (5) of the Highway Revenue Act of 1956, see App. XII, p. 1370 below. June 21, 1965, H.R. 8371, P.L. 89-44, § 501(h), 79 Stat. 150: Repealed section 497 of the Revenue Act of 1951 (relating to refunds on articles from foreign trade zones). June 21, 1965, H.R: 8371, P.L. 89-44 ("Excise Tax Reduction Act of 1965"), § 209 (b), (c), 79 Stat. 142-144: "(b) FLOOR STOCK REFUNDS; OTHER MANUFACTURERS EXCISE TAXES AND Tax ON PLAYING CARDS. "(1) IN GENERAL.-Where before the day after the date of the enactment of this Act, any article subject to the tax imposed by section 4111, 4121, 4141, 4151, 4161, 4171, 4191, or 4451 of the Internal Revenue Code of 1954 (hereinafter in this Act referred to as the "Code"), or where before January 1, 1966, any article subject to the tax imposed by section 4061 (b), 4091(1), or 4131 of the Code, 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 of the Treasury or his delegate on or before February 10, 1966 (or August 10, 1966, in the case of an article subject to the tax imposed by section 4061(b), 4091(1), or 4131 of the Code), based upon a request submitted to the manufacturer, producer, or importer before January 1, 1966 (or July 1, 1966, in the case of an article subject to the tax imposed by section 4061(b), 4091(1), or 4131 of the Code), by the dealer who held the article in respect of which the credit or refund is claimed; and "(B) on or before such February 10 (or such August 10 in the case of an article subject to the tax imposed by section 4061(b), 4091(1), or 4131 of the Code) 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. "(2) DEFINITIONS.-For purposes of this subsection "(A) The term 'dealer' includes a wholesaler, jobber; distributor, or retailer. "(B) An article shall be considered as 'held by a dealer' if title thereto has passed to the dealer (whether or not delivery to him has been made), and if for purposes of consumption title to the article or possession thereof has not at any time been transferred to any person other than a dealer. For purposes of paragraph (1) and notwithstanding the preceding sentence, an article shall be SEC. 6412-Continued ANCILLARY PROVISIONS (P.L. 89-44, § 209(b), (c))—Continued considered as 'held by a dealer' and not to have been used, although possession of such article has been transferred to another person, if such article is returned to the dealer in a transaction under which any amount paid or deposited by the transferee for such article is refunded to him (other than amounts retained by the dealer to cover damage to the article). Moreover, such an article shall be considered as held by a dealer on the day after the date of the enactment of this Act even though it is in the possession of the transferee on such day, if it is returned to the dealer (in a transaction described in the preceding sentence) before August 1, 1965. "(C) In the case of an article subject to the tax imposed by section 4451 (relating to playing cards)-- "(i) an article shall be treated as having been sold by the manufacturer before the day after the date of the enactment of this Act if it has been removed for consumption or sale before such day, and "(ii) if an article has been removed for consumption or sale, but has not been sold, by the manufacturer before such day, the manufacturer shall be treated as the dealer. "(3) LIMITATION ON ELIGIBILITY FOR CREDIT OR REFUND.-No manufacturer, producer, or importer shall be entitled to credit or refund under paragraph (1) unless he has in his possession such evidence of the inventories with respect to which the credit or refund is claimed as may be required by regulations prescribed by the Secretary of the Treasury or his delegate under this subsection. "(4) OTHER LAWS APPLICABLE.-All provisions of law, including penalties, applicable in respect of the taxes imposed by sections 4061(b), 4091(1), 4111, 4121, 4131, 4141, 4151, 4161, 4171, 4191, and 4451 of the Code shall, insofar as applicable and not inconsistent with paragraphs (1), (2), and (3) of this subsection, apply in respect of the credits and refunds provided for in paragraph (1) to the same extent as if the credits or refunds constituted overpayments of the taxes. "(c) REFUNDS WITH RESPECT TO CERTAIN CONSUMER PURCHASES. "(1) IN GENERAL.-Where after May 14, 1965, and before the day after the date of the enactment of this Act, a new automotive item subject to the tax imposed by section 4061(a)(2) of the Code, or a new self-contained air-conditioning unit subject to the tax imposed by section 4111 of the Code, has been sold to an ultimate purchaser, there shall be credited or refunded (without interest) to the manufacturer, producer, or importer of such article an amount equal to the difference between the tax paid by such manufacturer, producer, or importer on his sale of the article, and the tax made applicable to the article on such day, if— "(A) claim for such credit or refund is filed with the Secretary of the Treasury or his delegate on or before February 10, 1966, based upon information submitted to the manufacturer, producer, or importer before January 1, 1966, by the person who sold the article (in respect to which the credit or refund is claimed) to the ultimate purchaser; and "(B) on or before February 10, 1966, reimbursement has been made to the ultimate purchaser for the tax reduction on the article. "(2) LIMITATION ON ELIGIBILITY FOR CREDIT OR REFUND.-No manufacturer, producer, or importer shall be entitled to a credit or refund under paragraph (1) with respect to an article unless he has in his possession such evidence of the sale of the article to an ultimate purchaser, and of the reimbursement of the tax to such purchaser, as may be required by regulations prescribed by the Secretary of the Treasury or his delegate under this subsection. "(3) OTHER LAWS APPLICABLE.-All provisions of law, including penalties, applicable in respect to the taxes imposed by sections 4061 (a) (2) and 4111 of the Code shall, insofar as applicable and not inconsistent with paragraphs (1) and (2) of this subsection, apply in respect of the credits and refunds provided for in paragraph (1) to the same extent as if the credits or refunds constituted overpayments of the tax." SEC. 6413. SPECIAL RULES APPLICABLE TO CERTAIN EMPLOYMENT TAXES (68A Stat. 797-798): (a) (3) _ (added) (a) (4) Sept. 13, 1960, H.R. 12580, P.L. 86-778, § 103(r) (2), 74 Stat. 940: Amended Sec. 6413(a) 777 by adding at the end thereof the following new paragraph (3): "(3) GUAM OR AMERICAN SAMOA AS EMPLOYER. For purposes of this subsection, in the case of remuneration received during any calendar year from the Government of Guam, the Government of American Samoa, a political subdivision of either, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, the Governor of Guam, the Governor of American Samoa, and each agent designated by either who makes a return pursuant to section 3125 shall be deemed a separate employer." Applicability: Service in the employ of the Government of Guam or of American Samoa, as set forth in "Applicability" of the amendment to Sec. 3121(b) (7), pp. 602-603 above. (Îd., § 103(v)(1), 74 Stat. 941.) July 30, 1965, H.R. 6675, P.L. 89-97, § 317(e), 79 Stat. 389-390: Amended Sec. 6413(a) by adding at the end thereof, after paragraph (3) (as added by P.L. 86-778, § 103 (r) (2)), the following new paragraph (4): "(4) DISTRICT OF COLUMBIA AS EMPLOYER. For purposes of this subsection, in the case of remuneration received during any calendar year from the District of Columbia or any instrumentality which is wholly owned thereby, the Commissioners of the District of Columbia and each agent designated by them who makes a return pursuant to section 3125 shall be deemed a separate employer." Applicability: Same as applicability with respect to the amendment adding subparagraph (C) to section 3121(b)(7), p. 603 above. (Id., § 317(g), 79 Stat. 390. See n. 393, pp. 603–604, above.) (c)(1)______ Sept. 1, 1954, H.R. 9366, P.L. 83–761, § 202(a)(1), 68 Stat. 1089: (1st sen'ce) Amended the first sentence of Sec. 6413(c) (1) 778 (special rulesin general) to read as follows: "If by reason of an employee receiving wages from more than one employer during a calendar year after the calendar year 1950 and prior to the calendar year 1955, the wages received by him during such year exceed $3,600, the employee shall be entitled (subject to the provisions of section 31 (b)) to a credit or refund of 777 Subsection (a) of section 6413 originally read as follows (68A Stat. 797): "(a) ADJUSTMENT OF TAX. (1) GENERAL RULE.-If more than the correct amount of tax imposed by section 3101, 3111, 3201, 3221, or 3402 is paid with respect to any payment of remuneration, proper adjustments, with respect to both the tax and the amount to be deducted, shall be made, without interest, in such manner and at such times as the Secretary or his delegate may by regulations prescribe. (2) UNITED STATES AS EMPLOYER.-For purposes of this subsection, in the case of remuneration received from the United States or a wholly-owned instrumentality thereof during any calendar year, each head of a Federal agency or instrumentality who makes a return pursuant to section 3122 and each agent, designated by the head of a Federal agency or instrumentality, who makes a return pursuant to such section shall be deemed a separate employer." 778 Subsection (c) of section 6413 originally read as follows (68A Stat. 797-798): "(c) SPECIAL REFUNDS. (1) IN GENERAL.-If by reason of an employee receiving wages from more than one employer during any calendar year, the wages received by him during such year exceed $3,600, the employee shall be entitled (subject to the provisions of section 31 (b)) to a credit or refund of any amount [Footnote 778 continued on following page] SEC. 6413-Continued (c) (1) (revised 1958)-Continued Do.. (in full) any amount of tax, with respect to such wages, imposed by section 1400 of the Internal Revenue Code of 1939 and deducted from the employee's wages (whether or not paid to the Secretary of his delegate), which exceeds the tax with respect to the first $3,600 of such wages received; or if by reason of an employee receiving wages from more than one employer during any calendar year after the calendar year 1954, the wages received by him during such year exceed $4,200, the employee shall be entitled (subject to the provisions of section 31(b)) to a credit or refund of any amount of tax, with respect to such wages, imposed by section 3101 and deducted from the employee's wages (whether or not paid to the Secretary or his delegate), which exceeds the tax with respect to the first $4,200 of such wages received." Aug. 28, 1958, H.R. 13549, P.L. 85-840, § 402(d)(1), 72 Stat. 1043: Amended Sec. 6413(c)(1) (as amended by P.L. 83–761, § 202(a)(1)) to read as follows: "(1) IN GENERAL.-If by reason of an employee receiving wages from more than one employer during a calendar year after the calendar year 1950 and prior to the calendar year 1955, the wages received by him during such year exceed $3,600, the employee shall be entitled (subject to the provisions of section 31 Footnote 778-Continued. of tax, with respect to such wages, imposed by section 3101 and deducted from the employee's wages (whether or not paid to the Secretary or his delegate), which exceeds the tax with respect to the first $3,600 of such wages received. "(2) APPLICABILITY IN CASE OF FEDERAL AND STATE EMPLOYEES. "(A) FEDERAL EMPLOYEES.-In the case of remuneration received from the United States or a wholly-owned instrumentality thereof during any calendar year, each head of a Federal agency or instrumentality who makes a return pursuant to section 3122 and each agent, designated by the head of a Federal agency or instrumentality, who makes a return pursuant to such section shall, for purposes of this subsection, be deemed a separate employer; and the term 'wages' includes, for purposes of this subsection, the amount, not to exceed $3,600, determined by each such head or agent as constituting wages paid to an employee. "(B) STATE EMPLOYEES.-For purposes of this subsection, in the case of remuneration received during any calendar year, the term 'wages' includes such remuneration for services covered by an agreement made pursuant to section 218 of the Social Security Act as would be wages if such services constituted employment; the term 'employer' includes a State or any political subdivision thereof, or any instrumentality of any one or more of the foregoing; the term 'tax' or 'tax imposed by section 3101' includes, in the case of services covered by an agreement made pursuant to section 218 of the Social Security Act, an amount equivalent to the tax which would be imposed by section 3101, if such services constituted employment as defined in section 3121; and the provisions of this subsection shall apply whether or not any amount deducted from the employee's remuneration as a result of an agreement made pursuant to section 218 of the Social Security Act has been paid to the Secretary." The corresponding provision of the 1939 Code relating to refunds with respect to wages received from more than one employer after 1950 (section 1401 (d) (3)), which was added by section 203(c) of the Social Security Act Amendments of 1950 (Aug. 28, 1950, Ch. 809, P.L. 81-734, 64 Stat. 527), required claim therefor to be made within two years after the calendar year in which the wages were received. P.L. 83-761, § 202(a)(2) (68 Stat. 1090) amended this provision by adding an alternative limitation as follows: "or, in the case of any agreement (or modification thereof) pursuant to section 218 of the Social Security Act which is effective as of a date more than two years prior to the date such agreement (or modification) was agreed to, within two years after the calendar year in which such agreement (or modification) was agreed to by the State and the Secretary of Health, Education, and Welfare." This amendment was made effective "as if it had been enacted as a part of section 203 (c) of the Social Security Act Amendments which added section 1401(d)(3) to the Internal Revenue Code of 1939." (P.L. 83-761, § 202(d), 68 Stat. 1090.) SEC. 6413-Continued (c) (1) (revised 1958)-Continued Do (in part) (c) (2) Do (b)) to a credit or refund of any amount of tax, with respect to such wages, imposed by section 1400 of the Internal Revenue Code of 1939 and deducted from the employee's wages (whether or not paid to the Secretary or his delegate), which exceeds the tax with respect to the first $3,600 of such wages received; or if by reason of an employee receiving wages from more than one employer (A) during any calendar year after the calendar year 1954 and prior to the calendar year 1959, the wages received by him during such year exceed $4,200, or (B) during any calendar year after the calendar year 1958, the wages received by him during such year exceed $4,800, the employee shall be entitled (subject to the provisions of section 31(b)) to a credit or refund. of any amount of tax, with respect to such wages, imposed by section 3101 and deducted from the employee's wages (whether or not paid to the Secretary or his delegate), which exceeds the tax with respect to the first $4,200 of such wages received in such calendar year after 1954 and before 1959, or which exceeds the tax with respect to the first $4,800 of such wages received in such calendar year after 1958." Applicability: Indicated by the terms of the amendment. July 30, 1965, H.R. 6675, P.L. 89-97, § 320 (b) (5), 79 Stat. 393-394: (A) by inserting after "the calendar year 1958”— (B) by inserting after "exceed $4,800," the following: "or (C) during any calendar year after the calendar year 1965, the wages received by him during such year exceed $6,600"; and (C) by inserting before the period at the end the following: "and before 1966, or which exceeds the tax with respect to the first $6,600 of such wages received in such calendar year after 1965". Applicability: Only with respect to remuneration paid after December 1965. (Id., § 320(c), 79 Stat. 394.) Sept. 1, 1954, H.R. 9366, P.L. 83–761, § 202(b)(1), 68 Stat. 1090: Amended the heading of Sec. 6413(c) (2) (n. 778, at p. 1054 labove) to read as follows: "APPLICABILITY IN CASE OF FEDERAL AND STATE EMPLOYEES AND EMPLOYEES OF CERTAIN FOREIGN CORPORATIONS. Sept. 13, 1960, H.R. 12580, P.L. 86-778, § 103(r) (4), 74 Stat. 940: Amended the heading of Sec. 6413 (c) (2) (as amended by P.L. 83761, § 202(b)(1)) by striking out— "AND EMPLOYEES OF CERTAIN FOREIGN CORPORATIONS" and inserting in lieu thereof ", EMPLOYEES OF CERTAIN foreign corpORATIONS, AND governMENTAL EMPLOYEES IN GUAM AND AMERICAN SAMOA”. |