[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[S. 2550 Introduced in Senate (IS)]







105th CONGRESS
  2d Session
                                S. 2550

                 For the relief of the State of Hawaii.


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                   IN THE SENATE OF THE UNITED STATES

              October 5 (legislative day, October 2), 1998

 Mr. Inouye (for himself and Mr. Akaka) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
                 For the relief of the State of Hawaii.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. RELIEF FROM STATUTE OF LIMITATIONS FOR REFUND OR CREDIT.

    If refund or credit of any overpayment of tax resulting from the 
payment of taxes under section 4041, 4081, or 4091 of the Internal 
Revenue Code of 1986 on fuel purchased by the State of Hawaii during 
calendar years 1992 and 1993 is prevented at any time before the close 
of the 18-month period beginning on the date of the enactment of this 
Act by the operation of any law or rule of law, refund or credit of 
such overpayment may, nevertheless, be made or allowed if claim 
therefor is filed before the close of such 18-month period.
                                 <all>