An Act to extend the period during which claims for floor stocks refunds may be filed with respect to certain manufacturers excise taxes which were reduced by the Excise Tax Reduction Act of 1954
PL 84-303 (H.R.3712), enacted 08/09/1955

594 
PUBLIC LAW 303-AUG. 9, 1955 
[69 S T A T . 
50 u s e 885. 
Supervision 
inspection. 
and 
"Armory". 
"Reserve c o m -
ponent". 
of the Congress, shall deem necessary to accomplish the purposes of 
this Act: Provided^ That except as agreed at the time the contribu-
tion is made the facilities provided through contributions made pur-
suant to section 3 (b) (2) or 3 (c) of this Act shall be subject to joint 
utilization only to the extent deemed practicable by the State con-
cerned. 
No contribution shall be made under section 3 (c) for any 
armory in an amount exceeding 75 per centum of the cost of the addi-
tional or improved armories to be constructed: And provided further^ 
That for the purpose of such computation the amount to be con-
tributed by any State shall be exclusive of the cost or market value of 
any real estate which may be contributed by the State concerned for 
the purposes of section 3 (c) of this Act." 
(f) Section 6 is amended by (1) inserting immediately after "SEC. 
6.'' the following: "(a)", and (2) adding at the end thereof the fol-
lowing new subsection: 
"(b) All construction, expansion, rehabilitation, or conversion of 
facilities in each State pursuant to section 3 (b) or 3 (c) of this Act 
shall be done in accordance with the laws of such State and under 
the supervision of officials of such State, subject to the inspection and 
approval of the Secretary of Defense." 
(g) Subsections 7 (b), (c), and (d) are redesignated subsections 
7 (c), (d), and (e), respectively, and subsection 7 (b) is inserted to 
read as follows: 
"(b) 'Armory' means a structure which houses a unit or units of a 
reserve component and is used for the training and administration 
thereof, including such appurtenant structures as may house equip-
ment used in the training and administration of such unit or units. 
All other facilities shall be considered nonarmory for the purposes of 
this Act." 
(h) Subsection 7 (d) as redesignated is amended to read as follows: 
" (d) 'Reserve component' shall include: 
"(1) The National Guard of the United States; 
"(2) The Army Reserve; 
"(3) The Naval Reserve; 
"(4) The Marine Corps Reserve; 
" (5) The Air National Guard of the United States; 
" (6) The Air Force Reserve; and 
"(7) The Coast Guard Reserve; and". 
Approved August 9, 1955. 
Public Law 303 
CHAPTER 663 
August 9, 1955 
[H. R. 3712] 
68 Stat. 40. 
2 6 u s e 
app. 
3416. 
AN ACT 
To extend the period during which claims for floor stocks refunds may be filed 
with respect to certain manufacturers' excise taxes which were reduced by 
the Excise Tax Reduction Act of 1954. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That section 3416 
(a) (2) of the Internal Revenue Code of 1939 (relating to period for 
tiling claims for certain floor stocks refunds) is hereby amended by 
striking out "before August 1, 1954" and inserting in lieu thereof 
"on or before the sixtieth day after the date of the enactment of H. R. 
3712, Eighty-fourth Congress". 
Approved August 9, 1955.