A bill to amend the Internal Revenue Code of 1954 to provide, in the case of certain highway motor vehicles which are destroyed, a credit or refund of, and a relief from liability for, tax imposed by section 4481 with respect to such vehicle.

referredUnited States· United States Congress· EN

Introduced

13 July 1977

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to provide for the credit or refund of highway use taxes on motor vehicles which are destroyed through casualty or theft while registered to the taxpayer.

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Documents

1 official file

Introduced in House
summary · EN · 13 July 1977
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/house-bill/8277
Open data entity: https://api.congress.gov/v3/bill/95/hr/8277