QUARTERLY PAYMENT OF ARCHERY EXCISE TAX.

SEC. 6107. QUARTERLY PAYMENT OF ARCHERY EXCISE TAX. (a) In General.—Subsection (d) of section 6302 of the 1986 Code (relating to mode or time of collection) is amended to read as follows: “(d) Time for Payment of Manufacturers’ Excise Tax on Sporting Goods.—The taxes imposed by subsections (a) and (b) of section 4161 (relating to taxes on sporting goods) shall be due and payable on the date for filing the return for such taxes.” (b) Effective Date.—The amendment made by subsection (a) shall apply with respect to articles sold by the manufacturer, producer, or importer after December 31, 1988.