[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 302 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 302

Relating to the period during which certain retail dealer occupational 
                         taxes may be assessed.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 4, 1995

Mr. Kanjorski introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
Relating to the period during which certain retail dealer occupational 
                         taxes may be assessed.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That in the case of any 
tax imposed by section 5121 of the Internal Revenue Code of 1986, with 
respect to any taxable period beginning before July 1, 1985--
            (1) no assessment of any underpayment of such tax may be 
        made after the date of the enactment of this Act;
            (2) if such tax was assessed after December 31, 1987, and 
        on or before such date of enactment, such assessment shall be 
        abated; and
            (3) if such tax was collected after December 31, 1987, and 
        on or before such date of enactment, the amount so collected be 
        credited or refunded as an overpayment.
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