type used on highway vehicles (as defined in section 4072(c)),

(ii) destroyed, scrapped, wasted, or rendered useless in the recapping or retreading process,

(iii) used in the recapping or retreading of a tire the sale of which is later adjusted pursuant to a warranty or guarantee, in which case the overpayment shall be in proportion to the adjustment in the sales price of such tire, or

(iv) 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,

unless credit or refund of such tax is allowable under paragraph (3);

(H) in the case of gasoline, used or sold for use in the production of special fuels referred to in section 4041;

(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;

(J) in the case of a box, container, receptacle, bin, or other similar article taxable under section 4061(a), sold to any person for use as described in section 4063(a)(7).2

(K) in the case of any article taxable under section 4061(b), sold on or in connection with the first retail sale of a light-duty truck, as described in section 4061(a)(2), if credit or refund of such tax is not available under any other provisions of law;

(L) in the case of any tire or inner tube taxable under paragraph (1) or (3) of section 4071(a), sold to any person for use as described in section 4221(e)(5)(A); or

(M) in the case of tread rubber taxable under paragraph (4) of section 4071(a), used in the recapping or retreading of a tire sold to any person for use on or in connection with a qualified bus (as defined in section 4221(d)(7)).

Subparagraphs (C) and (D) shall not apply in the case of any tax paid under section 4064 3 (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 an article to which subparagraph (B), (C), (D), or (E) applies, such article is used by the subsequent manufacturer or producer as material in the manufacture or production of, or as a component part of

'So in original. The period probably should be a semicolon. 'So in original. Should be followed by a period.

(i) another article taxable under chapter 32, or

(ii) an automobile bus chassis or an automobile bus body,

manufactured or produced by him;

(B) in the case of a part or accessory taxable under section 4061(b), such article is used by the subsequent manufacturer or producer as material in the manufacture or production of, or as a component part of, any other article manufactured or produced by him;

(C) in the case of a tire or inner tube taxable under section 4071, such article is sold by the subsequent manufacturer or producer on or in connection with, or with the sale of, any other article manufactured or produced by him and 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; (D) in the case of tread rubber in respect of which tax was paid under section 4071(a)(4) used in the recapping or retreading of a tire, such tire is sold by the subsequent manufacturer or producer on or in connection with, or with the sale of, any other article manufactured or produced by him and such other article is 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, unless credit or refund of such tax is allowable under subparagraph (C); (E) in the case of

(i) a bicycle tire (as defined in section 4221(e)(4)(B)), or

(ii) an inner tube for such a tire,

such article is used by the subsequent manufacturer or producer as material in the manufacture or production of, or as a component part of, a bicycle (other than a rebuilt or reconditioned bicycle); or

(F) in the case of gasoline taxable under section 4081, such gasoline 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.

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. (4) Tires and inner tubes

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.

(5) Return of certain installment accounts

If

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

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) Credit for tax paid on tires or inner tubes

If tires or inner tubes on which tax has been paid under chapter 32 are sold on or in connection with, or with the sale of, another article taxable under chapter 32, there shall (under regulations prescribed by the Secretary) be credited (without interest) against the tax imposed on the sale of such other article, an amount determined by multiplying the applicable percentage rate of tax for such other article by

(1) the purchase price (less, in the case of tires, the part of such price attributable to the metal rim or rim base), if such tires or inner tubes were taxable under section 4071 (relating to tax on tires and inner tubes); or

(2) if such tires or inner tubes were taxable under section 4218 (relating to use by manufacturer, producer, or importer), the price (less, in the case of tires, the part of such price attributable to the metal rim or rim base) at which such or similar tires or inner tubes are sold, in the ordinary course of trade, by manufacturers, producers, or importers thereof, as determined by the Secretary.

[(d) Repealed. Pub. L. 89-44, title VI, § 601(c)(14), June 21, 1965, 79 Stat. 154]

(e) 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. (f) 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.

(g) Trucks, buses, tractors, etc.

Under regulations prescribed by the Secretary, subsection (b)(2)(A) shall apply, in the case of any article subject to the tax imposed by section 4061(a), only if the article with respect to which the tax was paid was sold by the manufacturer, producer, or importer for export after receipt by him of notice of intent to export or to resell for export.

(h) 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. (i) 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, § 2, 69 Stat. 676; Aug. 11, 1955, ch. 805, §§ 1(h), (i), 2(b), 69 Stat. 690; Apr. 2, 1956, ch. 160, § 2(b)(1), 70 Stat. 90; June 29, 1956, ch. 462, title II, § 208(b), 70 Stat. 393; June 30, 1958, Pub. L. 85-475, § 4(b)(5), (6), 72 Stat. 260; Sept. 2, 1958, Pub. L. 85-859, title I, § 163(a), (c), 72 Stat. 1306, 1311; Sept. 21, 1959, Pub. L. 86-342, title II, § 201(d)(1), 73 Stat. 614; Apr. 8, 1960, Pub. L. 86-418, § 3, 74 Stat. 38; Sept. 14, 1960, Pub. L. 86-781, § 2, 74 Stat. 1018; June 29, 1961, Pub. L. 87-61, title II, § 205(c), (d), 75 Stat. 126; June 28, 1962, Pub. L. 87-508, § 5(c)(3), 76 Stat. 119; June 21, 1965, Pub. L. 89-44, title II, § 207(c), title VI, § 601(c), title VIII, § 801(d)(2), 79 Stat. 140, 153, 158; May 21, 1970, Pub. L. 91-258, title II, §§ 205(b)(3), (4), 207(d)(4)–(7), 84 Stat. 242, 248, 249; Dec. 31, 1970, Pub. L. 91-614, title III, § 302(a), (b), 84 Stat. 1845; Dec. 10, 1971, Pub. L. 92-178, title IV, § 401(a)(3)(C), (g)(6), 85 Stat. 531, 534; Oct. 4, 1976, Pub. L. 94-455, title XIX, §§ 1904(b)(1), (2), 1906(a)(24)(A), (B)(i), (b)(13)(A), title XXI,

§ 2108(a), 90 Stat. 1815, 1827, 1834, 1904; Feb. 10, 1978, Pub. L. 95-227, § 2(b)(4), 92 Stat. 12; Nov. 9, 1978, Pub. L. 95-618, title II, §§ 201(c)(3), 232(b), 233(c)(3), 92 Stat. 3184, 3189, 3192; Apr. 1, 1980, Pub. L. 96-222, title I, § 108(c)(2)(A), (B), (3), (4), 94 Stat. 227; Dec. 24, 1980, Pub. L. 96-596, § 4(c)(1), 94 Stat. 3475; Dec. 24, 1980, Pub. L. 96–598, § 1(a), (b), 94 Stat. 3485, 3486; Jan. 6, 1983, Pub. L. 97-424, title V, §§ 511(g)(2)(A), 512(b)(2)(C), (D), 515(b)(4), 96 Stat. 2173, 2177, 2181.)

AMENDMENTS

1983-Subsec. (a)(1). Pub. L. 97-424, § 512(b)(2)(D), substituted "chapter 31 (relating to retail excise taxes)" for "chapter 31 (special fuels)".

Subsec. (b)(2). Pub. L. 97-424, § 511(g)(2)(A), substituted "paragraph (1)(A) or (2)(A) of section 4041(a)" for "section 4041(a)(1) or (b)(1)" in the provision before subpar. (A).

Pub. L. 97-424, § 512(b)(2)(C), added "or under section 4051" after "section 4041(a)".

Pub. L. 97-424, § 515(b)(4), struck out subpar. (N) and the provision following subpar. (N) relating to the amount of credit or refund under subpar. (N).

1980-Subsec. (a)(1)(C). Pub. L. 96-598, § 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, § 108(c)(3), added subpar. (N) and the provision following subpar. (N) relating to the amount of credit or refund under subpar. (N).

Subsec. (b)(2)(E). Pub. L. 96–598, § 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))," following “paragraph (3)".

Subsec. (b)(2)(G). Pub. L. 96-598, § 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, § 1(b)(2)(C), inserted "(D)," following "(C),".

Pub. L. 96-222, § 108(c)(4), added reference to an automobile bus chassis or an automobile bus body. Subsec. (b)(3)(C). Pub. L. 96-222, § 108(c)(2)(A), added reference to an automobile bus chassis or an automobile bus body.

Subsec. (b)(3)(D). Pub. L. 96-598, § 1(b)(1), added subpar. (D).

Subsec. (b)(4)(A). Pub. L. 96-598, § 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, § 108(c)(2)(B), added 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)" following "of any article".

Subsec. (b)(3). Pub. L. 95-227 inserted "(other than coal taxable under section 4121)" following "of any article".

1976-Subsec. (a)(1). Pub. L. 94-455, §§ 1904(b)(1)(A), 1906(b)(13)(A), substituted "(special fuels)" for "(retailers taxes)", and struck out "or his delegate" following "Secretary".

Subsec. (a)(3). Pub. L. 94-455, § 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" following "Secretary”, in subpar. (A). Prior subpars. (A) and (B) had been repealed by Pub. L. 89-44, title VI, § 601(c)(6), June 21, 1965, 79 Stat. 153.

Subsec. (b). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate” following “Secretary”.

Subsec. (b)(1). Pub. L. 94-455, § 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, § 1906(a)(24)(B)(i), redesignated subpar. (F) as (E). A prior subpar. (E) had been repealed by Pub. L. 91-614, title III, § 302(b), Dec. 31, 1970, 84 Stat. 1845.

Subsec. (b)(2)(F). Pub. L. 94-455, § 1906(a)(24)(B)(i), redesignated subpar. (K) as (F). Former subpar. (F) redesignated (E).

Subsec. (b)(2)(G). Pub. L. 94-455, § 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, § 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, § 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, § 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, § 1906(a)(24)(B)(i), redesignated subpar. (T), added by Pub. L. 94-455, § 2108(a), as (K). Former subpar. (K) redesignated (F). Subsec. (b)(2)(L), (M). Pub. L. 94-455, § 1906(a)(2)(B)(i), redesignated subpars. (L) and (M) as (G) and (H), respectively.

Subsec. (b)(2)(R), (S). Pub. L. 94-455, § 1906(a)(2)(B)(i), redesignated subpars. (R) and (S) as (I) and (J), respectively.

Subsec. (b)(2)(T). Pub. L. 94-455, § 1906(a)(2)(B)(i), redesignated subpar. (T), added by Pub. L. 94-455, § 2108(a), as (K).

Subsec. (c). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary," wherever appearing.

Subsec. (b)(2)(S). Pub. L. 92-178, §401(a)(3)(C)(ii), added subpar. (S).

Subsec. (g). Pub. L. 92-178, § 401(g)(6), substituted "Trucks, buses, tractors, etc." for "Automobiles, etc." as subsection heading.

1970-Subsec. (a)(2)(A). Pub. L. 91-258, § 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, § 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, § 207(d)(4), inserted "before July 1, 1970" after "if".

Subsec. (b)(2)(H). Pub. L. 91-258, § 207(d)(5), inserted "beginning before July 1, 1970," after "during any calendar quarter".

Subsec. (b)(2)(I). Pub. L. 91-258, § 207(d)(6), inserted "before July 1, 1970," after "used or resold for use". Subsec. (b)(2)(J). Pub. L. 91-258, § 207(d)(7), inserted "before July 1, 1970," after "used or resold for use".

Subsec. (b)(2)(M). Pub. L. 91-258, § 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, § 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). Pub. L. 91-614, § 302(a)(1)(B), substituted "the subsequent manufacturer" for "the second manufacturer”.

Subsec. (b)(3)(B). Pub. L. 91-614, § 302(a)(1)(B), substituted "the subsequent manufacturer" for "the second manufacturer".

Subsec. (b)(3)(C). Pub. L. 91-614, § 302(a)(1)(B), substituted "the subsequent manufacturer" for "the second manufacturer”.

Subsec. (b)(3)(E). Pub. L. 91-614, § 302(a)(1)(B), substituted "the subsequent manufacturer" for "the second manufacturer".

Subsec. (b)(3)(F). Pub. L. 91-614, § 302(a)(1)(B), substituted "the subsequent manufacturer" for "the second manufacturer".

Subsec. (c). Pub. L. 91-614, § 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, § 601(c)(1), struck out "section 4231(4), (5), or (6) (cabarets, etc.)," from the material preceding subpar. (A).

Subsec. (a)(1)(A). Pub. L. 89-44, § 601(c)(2), struck out, "admission, or service" following "article" each place it appears.

Subsec. (a)(1)(B). Pub. L. 89-44, § 601(c)(3), removed (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, § 601(c)(4), struck out "or (D)" following “(b)(3)(C)".

Subsec. (a)(1)(D). Pub. L. 89-44, § 601(c)(5), struck out "(1), (ii), or (iii), as the case may be," following "subparagraph (B)".

Subsec. (a)(3)(A), (B). Pub. L. 89-44, § 601(c)(6), struck out subpars. (A) and (B).

Subsec. (a)(3)(C). Pub. L. 89-44, § 601(c)(6), struck out "(ii)" following “paragraph (1)(B)”.

Subsec. (a)(3)(D). Pub. L. 89-44, § 601(c)(6), struck out "or (D)" following paragraph (2)(F), (3)(C)".

Subsec. (b)(1). Pub. L. 89-44, § 601(c)(7), struck out "31 or" following "imposed by chapter" and "(in the case of a tax imposed by chapter 32)" following "or allowance, including".

Subsec. (b)(2)(F). Pub. L. 89-44, § 601(c)(8), struck out reference to receiving sets resold for use and removed reference to subparagraph (D) of paragraph (3).

Subsec. (b)(2)(N) to (Q). Pub. L. 89-44, § 601(c)(9), struck out subpars. (N) to (Q).

Subsec. (b)(2)(R). Pub. L. 89-44, § 801(d)(2), added subpar. (R).

Subsec. (b)(3)(A). Pub. L. 89-44, § 601(c)(10), struck out "(D)," following "subparagraph (B), (C),”.

Subsec. (b)(3)(B). Pub. L. 89-44, § 601(c)(10), removed 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, § 601(c)(10), removed reference to automobile radios or television receiving sets taxable under section 4141.

Subsec. (b)(3)(D). Pub. L. 89-44, § 601(c)(10), struck out subpar. (D) which related to radio receiving sets or automobile receiving sets.

Subsec. (b)(4). Pub. L. 89-44, § 601(c)(11), removed all references to automobile radio or television receiving sets taxable under section 4141.

Subsec. (b)(5). Pub. L. 89-44, §§ 207(c), 601(c)(12), struck out "proportionate" and inserted in lieu thereof "allocable", and struck out "4053(b)(1) or" preceding "4216(e)(1)" wherever appearing.

Subsec. (c). Pub. L. 89-44, § 601(c)(13), removed all references to automobile radio or television receiving sets.

Subsec. (d). Pub. L. 89-44, § 601(c)(14), struck out subsec. (d) which related to mechanical pencils taxable as jewelry.

Subsec. (g). Pub. L. 89-44. § 601(c)(15), struck out "sections 4061(a), 4111, 4121, 4141," and inserted in lieu thereof "section 4061(a).".

1962-Subsec. (b)(2)(H). Pub. L. 87-508 substituted "commuter fare revenue" for "tax-exempt passenger fare revenue" and deleted “(not including the tax imposed by section 4261, relating to the tax on transportation of persons)" following "total passenger fare revenue".

1961-Subsec. (b)(2)(E). Pub. L. 87-61, § 205(d), inserted a reference to subpar. (F) of par. (3).

Subsec. (b)(3)(F). Pub. L. 87-61, § 205(c), added subpar. (F).

1960-Subsec. (b)(1). Pub. L. 86-781 inserted after "or allowance," the words "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),)".

Subsec. (b)(2)(E). Pub. L. 86-418, § 3(a), substituted "subparagraph (A), (B), or (E)" for “subparagraph (A) or (B)".

Subsec. (b)(3)(A). Pub. L. 86-418, § 3(b)(1), substituted "subparagraph (B), (C), (D), or (E)" for "subparagraph (B), (C), or (D)".

Subsec. (b)(3)(E). Pub. L. 86-418, § 3(b)(2), added subpar. (E).

1959-Subsec. (b)(2)(H). Pub. L. 86-342, § 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). Pub. L. 86-342, § 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".

Subsec. (b)(2)(J). Pub. L. 86-342, § 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, § 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, § 4(b)(5), struck out a reference to section 4281.

Subsec. (b)(1). Pub. L. 85-859, § 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, § 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, § 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, § 163(a), added pars. (4) and (5).

Subsec. (c). Pub. L. 85-859, § 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, § 4(b)(6), struck out a reference to section 4281.

Subsecs. (g) to (i). Pub. L. 85-859, § 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, § 2(b), repealed subpar. (G) relating to credit for com

munication, 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, § 1(h), inserted after "section 4141" the words "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".

Subsec. (b)(3)(B). Act Aug. 11, 1955, ch. 805, § 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 1983 AMENDMENT

Amendment by section 511 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) 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 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 39 of this title.

EFFECTIVE DATE OF 1980 AMENDMENTS

Amendment by Pub. L. 96-598 effective on the first day of the 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 of subsec. (b)(2), by section 201(c)(3) of Pub. L. 95-618, adding provision relating to non-applicability of subpars. (C) and (D) in cases of tax paid under section 4064 of this title following subpar. (M), 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 of subsec. (b)(2)(I) by section 232(b) of Pub. L. 95-618, applicable to sales on or after the day of the 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 of subsec. (b)(2) by section 233(c)(3) of Pub. L. 95-618, adding subpars. (L) and (M), effective on the first day of the 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 39 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.