[Congressional Bills 103th Congress] [From the U.S. Government Publishing Office] [H.R. 609 Introduced in House (IH)] 103d CONGRESS 1st Session H. R. 609 Relating to the period during which certain retail dealer occupational taxes may be assessed. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES January 26, 1993 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. <all>