A bill to amend the Internal Revenue Code of 1954 to change the period for the payment of taxes under section 4161 (a) of such code.

Summary

Amends the Internal Revenue Code to change the period for the payment of the manufacturers' excise tax imposed on the sale of fishing equipment. Provides that the tax on such equipment sold during quarters ending on December 31, March 31, and June 30 is payable, respectively, on March 31, June 30, and September 24. Specifies that articles sold during the quarter ending September 30, shall be due at such time as the Secretary of the Treasury may prescribe.

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Timeline

1. 25 August 1978

   Introduced

   Referred to Senate Committee on Finance.

   Source: IntroReferral

2. 25 August 1978

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

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Versions

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Documents

1 official file

• Introduced in Senate

  summary · EN · 25 August 1978

  Open at official source

Sponsors

• Sen. Nelson, Gaylord [D-WI] · D · Sponsor
• Sen. Percy, Charles H. [R-IL] · R · Cosponsor
• Sen. Bellmon, Henry L. [R-OK] · R · Cosponsor
• Sen. Haskell, Floyd K. [D-CO] · D · Cosponsor
• · ssfi00 · Standing

Related records

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