TECHNICAL AND CONFORMING CHANGES.

SEC. 601. TECHNICAL AND CONFORMING CHANGES. (a) Section 6103(a) (relating to public record and inspection of returns) is amended by striking out “B, C, and D” in paragraph (2) and inserting in lieu thereof “B and C”. (b) Section 6415 (relating to credits or refunds to persons who collected certain taxes) is amended— (1) by striking out “section 4231(1), 4231(2), 4231(3), 4241, 4251, 4261, or 4286” each place it appears and inserting in lieu thereof “section 4251 or 4261”; and (2) by striking out the last sentence of subsection (a). (c) Section 6416 (relating to credits and refunds of certain taxes on sales and services) is amended— (1) by striking out in the material in subsection (a)(1) which precedes subparagraph (A) “section 4231 (4), (5), or (6) (cabarets, etc.),”; (2) by striking out “, admission, or service” each place it appears in subsection (a)(1)(A); (3) by amending subparagraph (B) of subsection (a)(1) to read as follows: “(B) has repaid the amount of the tax to the ultimate purchaser of the article; (4) by striking out “or (D)” in subsection (a)(1)(C); (5) by striking out “(i), (ii), or (iii), as the case may be,” in subsection (a)(1)(D); (6) by striking out subparagraphs (A) and (B) of subsection (a)(3), by striking out “(ii)” in subparagraph (C) of such subsection, and by striking out “or (D)” in subparagraph (D) of such subsection; (7) by striking out “31 or” and “(in the case of a tax imposed by chapter 32)” in subsection (b)(1); (8) by amending subparagraph (F) of subsection (b)(2) to read as follows: “(F) 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;”; (9) by striking out subparagraphs (N), (O), (P), and (Q) of subsection (b)(2); (10) by striking out “(D),” in subparagraph (A) of subsection (b)(3), by striking out subparagraph (D) of such subsection, and by amending subparagraphs (B) and (C) of such subsection to read as follows: “(B) in the case of a part or accessory taxable under section 4061(b), such article is used by the second manufacturer or producer as material in the manufacture or production of, or as a component part of, any other article manufactured or produced by him; 79 Stat. 154 “(C) in the case of a tire or inner tube taxable under section 4071, such article is sold by the second manufacturer or producer on or in connection with, or with the sale of, any other article manufactured or produced by him and such other article is by any person exported, sold to a State or local government for the exclusive use of a State or local government, sold to a nonprofit educational organization for its exclusive use, or used or sold for use as supplies for vessels or aircraft;”; (11) by amending paragraph (4) of subsection (b) to read as follows: “(4) Tires and inner tubes.— If— “(A) a tire or inner tube taxable under section 4071 is sold by the manufacturer, producer, or importer thereof on or in connection with, or with the sale of, any other article manufactured or produced by him; and “(B) such other article is by any person exported, sold to a State or local government for the exclusive use of a State or local government, sold to a nonprofit educational organization for its exclusive use, or used or sold for use as supplies for vessels or aircraft, any tax imposed by chapter 32 in respect of such tire or inner tube which has been paid by the manufacturer, producer, or importer thereof shall be deemed to be an overpayment by him.”; (12) by striking out “4053(b)(1) or” each place it appears in subsection (b)(5). (13) by amending subsection (c) to read as follows: “(c) Credit for Tax Paid on Tires or Inner Tubes.— If tires or inner tubes on which tax has been paid under chapter 32 are sold on or in connection with, or with the sale of, another article taxable under chapter 32, there shall (under regulations prescribed by the Secretary or his delegate) be credited (without interest) against the tax imposed on the sale of such other article, an amount determined by multiplying the applicable percentage rate of tax for such other article by— “(1) the purchase price (less, in the case of tires, the part of such price attributable to the metal rim or rim base), if such tires or inner tubes were taxable under section 4071 (relating to tax on tires and inner tubes); or “(2) if such tires or inner tubes were taxable under section 4218 (relating to use by manufacturer, producer, or importer), the price (less, in the case of tires, the part of such price attributable to the metal rim or rim base) at which such or similar tires or inner tubes are sold, in the ordinary course of trade, by manufacturers, producers, or importers thereof, as determined by the Secretary or his delegate. The credit provided by this subsection shall be allowable only in respect of the first sale on or in connection with, or with the sale of, another article on the sale of which tax is imposed under chapter 32.”; (14) by striking out subsection (d); and (15) subsection (g) is amended by striking out “sections 4061(a), 4111, 4121, 4141,” and inserting in lieu thereof “section 4061(a),”. (d) Section 6802 (relating to supply and distribution of stamps) is amended— (1) by striking out “(other than the stamps on playing cards) ” in paragraph (1); and (2) by striking out paragraph (3). 79 Stat. 155 (e) Section 6806 (relating to posting occupation tax stamps) is amended by striking out “Amusement and” in the heading of subsection (b). (f) Section 6808 (relating to special provision relating to stamps) is amended by striking out paragraphs (1) and (9). (g) Section 7012 (relating to cross references) is amended by striking out subsection (d). (h) Section 7272(b) (relating to cross references) is amended by striking out “4455,”. (i) Section 7275 (relating to failure to print correct price on tickets) is repealed and the table of sections for subchapter B of chapter 75 is amended by striking out the item relating to section 7275. (j) Section 7326(a) (relating to disposal of forfeited or abandoned property in special cases) is amended by striking out “section 4462 (a)(2)” and inserting in lieu thereof “section 4462”.