PERIOD FOR FILING CLAIM FOR FLOOR STOCKS REFUND WITH RESPECT TO IMPORT TAX ON SUGAR.

SEC. 162. PERIOD FOR FILING CLAIM FOR FLOOR STOCKS REFUND WITH RESPECT TO IMPORT TAX ON SUGAR. (a) Period Within Which Claim May Be Filed.—Section 6412 (d) (floor stocks refund with respect to import tax on sugar) is amended by inserting before the period at the end thereof a comma and the following: “if claim for such refund is filed with the Secretary or his delegate on or before September 30, 1961”. (b) Repeal of Duplicate Provision.—The last sentence of section 4501 (c) (termination of tax with respect to sugar) is hereby repealed.