Federal Laws and Material Relating to the Federal Highway Administration

(3) the third installment (if any) shall be paid on or before the last day of the sixth month following the calendar quarter in which the liability was incurred, and

(4) the fourth installment (if any) shall be paid on or before the last day of the ninth month following the calendar quarter in which the liability was incurred.

If an election has been made under subsection (a) in respect of tax reported on a return filed by the taxpayer and tax required to be shown but not shown on such return is assessed before the date prescribed for payment of the last installment, the additional tax shall be prorated equally to the installments for which the election was made. That part of the additional tax so prorated to any installment the date for payment of which has not arrived shall be collected at the same time as and as part of such installment. That part of the additional tax so prorated to any installment the date for payment of which has arrived shall be paid upon notice and demand from the Secretary or his delegate.

(d) Acceleration of payments

If the taxpayer does not pay any installment under this section on or before the date prescribed for its payment, the whole of the unpaid tax shall be paid upon notice and demand from the Secretary or his delegate.

(e) Section inapplicable to certain liabilities

This section shall not apply to any liability for tax incurred in—

(1) April, May, or June of any year, or

(2) July, August, or September of 1984, in the case of the tax imposed by section 4481.

(Added Pub. L. 87-61, Title II, § 203(c) (1), June 29, 1961, 75 Stat. 124, and amended Pub. L. 91-258, Title II, § 206(b), (d)(2), May 21, 1970, 84 Stat. 245, 246; Pub. L. 91–605, Title III, § 303(a) (10), Dec. 31, 1970, 84 Stat. 1744; Pub. L. 94–280, Title III, § 303 (a) (10), May 5, 1976, 90 Stat. 456; Pub. L. 95-599, Title V, § 502 (a) (9), Nov. 6, 1978, 92 Stat. 2756.)

Sec. 6206. Special rules applicable to excessive claims under sections 6420, 6421, 6424, and 6427.

Any portion of a payment made under section 6420, 6421, 6424, or 6427 which constitutes an excessive amount (as defined in section 6675(b)), and any civil penalty provided by section 6675, may be assessed and collected as if it were a tax imposed by section 4081 (with respect to payments under sections 6420 and 6421), 4091 (with respect to payments under section 6424), or 4041 (with respect to payments under section 6427) and as if the person who made the claim were liable for such tax. The period for assessing any such portion, and for assessing any such penalty, shall be 3 years from

the last day prescribed for the filing of the claim under section 6420, 6421, 6424 or 6427 as the case may be. (Added Apr. 2, 1956, c. 160, § 4(b) (1), 70 Stat. 90, and amended June 29, 1956, c. 462, Title II, § 208 (d) (1), 70 Stat. 396; June 21, 1965, Pub. L. 89-44, Title II, § 202(c) (2) (A), 79 Stat. 139; May 21, 1970, Pub. L. 91-258, Title II, § 207 (d) (3), 84 Stat. 248.)

Sec. 6302. Mode or time of collection.

(a) Establishment by regulations

If the mode or time for collecting any tax is not provided for by this title, the Secretary or his delegate may establish the same by regulations.

(b) Discretionary method

Whether or not the method of collecting any tax imposed by chapters 21, 31, 32, 33, section 4481 of chapter 36, section 4501 (a) of chapter 37, is specifically provided for by this title, any such tax may, under regulations prescribed by the Secretary or his delegate, be collected by means of returns, stamps, coupons, tickets, books, or such other reasonable devices or methods as may be necessary or helpful in securing a complete and proper collection of the tax.

(Aug. 16, 1954, ch. 736, 68A Stat. 775; June 29, 1956, ch. 462, title II, § 206(b), 70 Stat. 391; Oct. 4, 1976, Pub. L. 94-455, Title XIX, § 1906(a) (17), 90 Stat. 1825.)

(1) TRUCKS, Tires, tubes, tread rubber, and GASOLINE.-Where before October 1, 1979, any article subject to the tax imposed by section 4061(a)(1), 4071(a) (1), (3) 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 October 1, 1984, if claim for such credit or refund is filed with the Secretary or his delegate on or before March 31, 1985, based upon a request submitted to the manufacturer, producer, or importer before January 1, 1985, by the dealer who held the article in respect of which the credit or refund is claimed, and on or before March 31, 1985, 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 by 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. No credit or refund shall be allowable under this paragraph with respect to inner tubes for bicycle tires (as defined in section 4221 (e) (4) (B)).

(4) 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 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.

(b) Limitation on eligibility for credit or refund

No manufacturer, producer, or importer shall be entitled to credit or refund under subsection (a) 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 under this section.

All provisions of law, including penalties, applicable in respect of the taxes imposed by sections 4061, 4071, and 4081 shall, insofar as applicable and not inconsistent with subsections (a) and (b) of this section, apply in respect of the credits and refunds provided for in subsection (a) to the same extent as if such credits or refunds constituted overpayments of such taxes. (Aug. 16, 1954, ch. 736, 68A Stat. 795; Mar. 30, 1955, ch. 18, § 3(b) (4), 69 Stat. 15; Mar. 29, 1956, ch. 115, § 3(b) (4), 70 Stat. 67; May 29, 1956, ch. 342, § 19, 70 Stat. 221; June 29, 1956, ch. 462, title II, § 208 (a), 70 Stat. 392; Mar. 29, 1957, Pub. L. 85-12, § 3(b) (4), 71 Stat. 10; June 30, 1958, Pub. L. 85-475, § 3(b) (4), 72 Stat. 260; Sept. 2, 1958, Pub. L. 85-859, title I, § 162(a), 72 Stat. 1306; June 30, 1959, Pub. L. 86-75, § 3 (b) (3), 73 Stat. 158; Sept. 21, 1959, Pub. L. 86-342, title II, § 201 (c) (4), 73 Stat. 614; June 30, 1960, Pub. L. 86–564, title II, § 202 (b) (3), 74 Stat. 291; July 6, 1960, Pub. L. 86-592, § 2, 74 Stat. 330; Mar. 31, 1961, Pub. L. 87–15, § 2(b), 75 Stat. 40; June 29, 1961, Pub. L. 87-61, title II, § 206 (c), (d), 75 Stat. 127; June 30, 1961, Pub. L. 87-72, § 3(b) (3), 75 Stat. 193; May 24, 1962, Pub. L. 87-456, title III, § 302 (d), 76 Stat. 77; June 28, 1962, Pub. L. 87-508, § 3(b) (3), 76 Stat. 114; July 13, 1962, Pub. L. 87-535, § 18(b), 76 Stat. 166; June 29, 1963, Pub. L. 88-52, § 3(b) (1) (C), 77 State. 72; June 30, 1964, Pub. L. 88–348, § 2(b) (1) (C), 78 Stat. 237; June 21, 1965, Pub.

L. 89-44, title II, § 209(a), (d), 79 Stat. 141, 144; Mar. 15, 1966, Pub. L. 89-368, title II, § 201 (b), 80 Stat. 66; Apr. 12, 1968, Pub. L. 90-285, § 1(a) (2), 82 Stat. 92; June 28, 1968, Pub. L. 90-364, title I, § 105(a)(2), 82 Stat. 265; Dec. 30, 1969, Pub. L. 91-172, title VII, § 702 (a) (2), 83 Stat. 660; Dec. 31, 1970, Pub. L. 91-605, Title III, § 303 (b), 84 Stat. 1744; Dec. 31, 1970, Pub. L. 91-614, Title II, § 201(a) (2), 84 Stat. 1843; Dec. 10, 1971, Pub. L. 92-178, Title IV, § 401 (g) (5), 85 Stat. 533; May 5, 1976, Pub. L. 94-280, Title III, § 303 (b), 90 Stat. 457; Oct. 4, 1976, Pub. L. 94-455, Title XIX, § 1906 (a) (22), (b) (13) (A), 90 Stat. 1826, 1834; Nov. 6, 1978, Pub. L. 95-599, Title V, § 502 (c), 92 Stat. 2757; Nov. 9, 1978, Pub. L. 95–618, Title II, § 231(f) (1), 92 Stat. 3189).

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 (special fuels), or, chapter 32 (manufacturers taxes) shall be allowed or made unless the person who paid the tax establishes, under regulations prescribed by the Secretary or his delegate, that he—

(A) has not included the tax in the price of the article with respect to which it has 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;

(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 or his delegate 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) or (B), or (5) of subsection (b) of this section.

(3) SPECIAL RULES. For purposes of this subsection

(A) in any case in which the Secretary or his delegate 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 subparagraph

is filed on or before the day 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 of such determination; and

(B) in applying paragraph (1)(C) 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.

(b) Special cases in which tax payments considered overpayments

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

(2) SPECIFIED uses and resalES.-The tax paid under chapter 32 (or under section 4041 (a) (1) or (b) (1)) in respect of any article shall be deeemd to be an overpayment if such article was, by any person—

(A) exported (except in any case to which subsection (g) applies);

(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 a tire or inner tube, resold for use as provided in subparagraph (C) of paragraph (3) and the other article referred to in such subparagraph is by any person exported or sold as provided in such subparagraph;

(F) in the case of 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));

(G) in the case of tread rubber in respect of which tax was paid under section 4071(a)(4), used or sold for use otherwise than in the recapping or retreading of tires of the type used on highway vehicles (as defined in section 4072 (c)), unless credit or refund of such tax is allowable under subsection (b) (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) ; or

(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

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Federal Laws and Material Relating to the Federal Highway ..., Volume 980