RETURN OF RETAILERS EXCISE TAXES BY SUPPLIERS.

SEC. 161. RETURN OF RETAILERS EXCISE TAXES BY SUPPLIERS. Section 6011 (general requirement of return, statement, or list) is amended by relettering subsection (c) as (d), and by inserting alter subsection (b) the following new subsection: “(c) Return of Retailers Excise Taxes by Suppliers.— “(1) General rule.— Under regulations prescribed by the Secretary or his delegate, the Secretary or his delegate may enter into an agreement with any supplier with respect to any retailers excise tax imposed by chapter 31 (not including the taxes imposed by section 4041), whereby such supplier will be liable to return and pay such tax (for the period for which such agreement is in effect) for the person who (without regard to this subsection) is required to return and pay such tax. Except as provided in the regulations prescribed under this subsection— “(A) all provisions of law (including penalties) applicable in respect of the person who (without regard to this subsection) is required to return and pay the tax shall apply to the supplier entering into the agreement, and 72 Stat. 1306 “(B) the person who (without regard to this subsection) is required to return and pay such tax shall remain subject to all provisions of law (including penalties) applicable in respect of such person. “(2) Limitations on agreement authority in the case of house-to-house salesmen.— In the case of sales, by house-to-house salesmen, of articles subject to tax under chapter 31 (other than section 4041) which are supplied by a manufacturer or distributor, if the manufacturer or distributor establishes the retail list price at which such articles are to be sold, the Secretary or his delegate shall not, as a condition to entering into an agreement under paragraph (1), require— “(A) that such house-to-house salesmen execute powers of attorney making such manufacturer or distributor an agent for the return and payment of such tax, “(B) that the manufacturer or distributor make separate returns with respect to each such house-to-house salesman, or “(C) that the manufacturer or distributor assume any liability for tax on articles supplied by any person other than such manufacturer or distributor.”