Summary Description of Revenue Reconciliation Provisions to Be Considered By the Ways And Means Committee Jcx-15-87

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The special motor fuels excise tax likewise would be imposed on sale of the fuel by a wholesale distributor.
Effective Date The provision would be effective on January 1, 1988 C. Certain New User Fees 1. Internal Revenue Service Explanation of Provision The IRS would charge a user fee for letter rulings, determination letters, opinion letters and other similar written statements requested by individuals or organizations.
Effective Date The provision would apply to requests filed (1) on or after
... the first day of the second calendar month that begins after the date of enactment of the Act and (2) before October 1, 1990.
H 2. Bureau of Alcohol, Tobacco, and Firearms Present Law The Treasury Department's Bureau of Alcohol, Tobacco, and Firearms (BATF) collects licensing fees and excise taxes on various types of alcohol and tobacco products and on firearms. These fees and taxes are collected pursuant to the Internal Revenue Code, the Federal Alcohol Administration Act, and the Federal Gun Control Act.


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