Source: http://www4.law.cornell.edu/uscode/text/26/6412?quicktabs_8=1
Timestamp: 2013-12-11 12:13:35
Document Index: 693658976

Matched Legal Cases: ['§ 6412', '§ 6412', '§ 6412', '§ 3', '§ 3', '§ 19', '§ 208', '§ 3', '§ 3', '§ 162', '§ 3', '§ 201', '§ 202', '§ 2', '§ 2', '§ 206', '§ 3', '§ 302', '§ 3', '§ 18', '§ 3', '§ 2', '§ 209', '§ 201', '§ 1', '§ 105', '§ 702', '§ 303', '§ 201', '§ 401', '§ 303', '§ 1906', '§ 502', '§ 231', '§ 516', '§ 735', '§ 502', '§ 11211', '§ 8002', '§ 13242', '§ 9002', '§ 11101', '§ 64122012112', '§ 64122012112', '§ 64122012112']

26 USC § 6412 - Floor stocks refunds | Title 26 - Internal Revenue Code | U.S. Code | LII / Legal Information Institute
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26 USC § 6412 - Floor stocks refunds
Tires and taxable fuel
Where before October 1, 2016, any article subject to the tax imposed by section 4071 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, 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, 2016, if claim for such credit or refund is filed with the Secretary on or before March 31, 2017, based upon a request submitted to the manufacturer, producer, or importer before January 1, 2017, by the dealer who held the article in respect of which the credit or refund is claimed, and, on or before March 31, 2017, 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 taxable fuel in retail stocks held at the place where intended to be sold at retail, nor with respect to taxable fuel held for sale by a producer or importer of taxable fuel.
Limitation on eligibility for credit or refund
(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; Pub. L. 85–12, § 3(b)(4),Mar. 29, 1957, 71 Stat. 10; Pub. L. 85–475, § 3(b)(4),June 30, 1958, 72 Stat. 260; Pub. L. 85–859, title I, § 162(a),Sept. 2, 1958, 72 Stat. 1306; Pub. L. 86–75, § 3(b)(3),June 30, 1959, 73 Stat. 158; Pub. L. 86–342, title II, § 201(c)(4),Sept. 21, 1959, 73 Stat. 614; Pub. L. 86–564, title II, § 202(b)(3),June 30, 1960, 74 Stat. 291; Pub. L. 86–592, § 2,July 6, 1960, 74 Stat. 330; Pub. L. 87–15, § 2(b),Mar. 31, 1961, 75 Stat. 40; Pub. L. 87–61, title II, § 206 (c), (d),June 29, 1961, 75 Stat. 127; Pub. L. 87–72, § 3(b)(3),June 30, 1961, 75 Stat. 193; Pub. L. 87–456, title III, § 302(d),May 24, 1962, 76 Stat. 77; Pub. L. 87–508, § 3(b)(3),June 28, 1962, 76 Stat. 114; Pub. L. 87–535, § 18(b),July 13, 1962, 76 Stat. 166; Pub. L. 88–52, § 3(b)(1)(C),June 29, 1963, 77 Stat. 72; Pub. L. 88–348, § 2(b)(1)(C),June 30, 1964, 78 Stat. 237; Pub. L. 89–44, title II, § 209(a), (d),June 21, 1965, 79 Stat. 141, 144; Pub. L. 89–368, title II, § 201(b),Mar. 15, 1966, 80 Stat. 66; Pub. L. 90–285, § 1(a)(2),Apr. 12, 1968, 82 Stat. 92; Pub. L. 90–364, title I, § 105(a)(2),June 28, 1968, 82 Stat. 265; Pub. L. 91–172, title VII, § 702(a)(2),Dec. 30, 1969, 83 Stat. 660; Pub. L. 91–605, title III, § 303(b),Dec. 31, 1970, 84 Stat. 1744; Pub. L. 91–614, title II, § 201(a)(2),Dec. 31, 1970, 84 Stat. 1843; Pub. L. 92–178, title IV, § 401(g)(5),Dec. 10, 1971, 85 Stat. 533; Pub. L. 94–280, title III, § 303(b),May 5, 1976, 90 Stat. 457; Pub. L. 94–455, title XIX, § 1906(a)(22), (b)(13)(A),Oct. 4, 1976, 90 Stat. 1826, 1834; Pub. L. 95–599, title V, § 502(c),Nov. 6, 1978, 92 Stat. 2757; Pub. L. 95–618, title II, § 231(f)(1),Nov. 9, 1978, 92 Stat. 3189; Pub. L. 97–424, title V, § 516(a)(5),Jan. 6, 1983, 96 Stat. 2183; Pub. L. 98–369, div. A, title VII, § 735(c)(12),July 18, 1984, 98 Stat. 983; Pub. L. 100–17, title V, § 502(d)(1),Apr. 2, 1987, 101 Stat. 257; Pub. L. 101–508, title XI, § 11211(f)(1),Nov. 5, 1990, 104 Stat. 1388–427; Pub. L. 102–240, title VIII, § 8002(c)(1),Dec. 18, 1991, 105 Stat. 2203; Pub. L. 103–66, title XIII, § 13242(d)(16),Aug. 10, 1993, 107 Stat. 524; Pub. L. 105–178, title IX, § 9002(a)(2)(A),June 9, 1998, 112 Stat. 499; Pub. L. 109–59, title XI, § 11101(a)(3),Aug. 10, 2005, 119 Stat. 1944.)
Section 105(c) ofPub. L. 90–364provided that: “The amendments made by this section [amending this section and sections 4061 and 4251 of this title] shall take effect as of April 30, 1968.”
Section 1(b) ofPub. L. 90–285provided that: “The amendments made by subsection (a) [amending this section and sections 4061 and 4251 of this title] shall take effect as of March 31, 1968.”
Amendment by Pub. L. 87–535effective Jan. 1, 1962, see section 19(a) ofPub. L. 87–535.
Section 209(b) ofPub. L. 89–44provided that where any article subject to taxes under section 4111, 4121, 4141, 4151, 4161, 4191 or 4451 of this title before June 21, 1965, or subject to taxes under section 4061
Section 209(c) ofPub. L. 89–44provided that if after May 14, 1965, but before June 21, 1965, a new automotive item subject to the tax imposed by section 4061
26 USCDescription of ChangeSession YearPublic LawStatutes at Large § 64122012112-141 [Sec.] 40102(c)126 Stat. 845 § 64122012112-140 [Sec.] 402(b)126 Stat. 402 § 64122012112-102 [Sec.] 402(c)126 Stat. 282 LII has no control over and does not endorse any external Internet site that contains links to or references LII. U.S. Code Toolbox