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34) by adding the language now found in section 34(a)(3).9
The text of the conference report provides, in part, as
follows:
This amendment provides procedures for the payment of
amounts (under a new section 6427 of the Code) or for
the crediting against income tax (under the existing
section 39 of the Code) in the case of the retailers
excise taxes on gasoline and special fuels. * * *
The amendment also provides that, in general, the
time for filing claims for credit under section 39, and
the time for filing full-year claims by government
bodies or exempt organizations for excise tax payments
under specified sections of the Code, will be
comparable to the time in which claim for credit or
refund of income taxes may be filed.
The House recedes with technical changes. [Conf.
Rept. 91-1074, at 51 (1970), 1970-1 C.B. 401, 407.]
The conference report speaks of “procedures” to be made
available, in a parallel structure of relief by “payment”
(section 6427) or by “crediting against income tax” (section 39).
The conference report does not suggest that section 6427 provides
the exclusive or otherwise controlling authority.
The Senate report confirms our conclusion that sections 39
and 6427 were viewed by Congress as parallel authorities. The
Senate report provides the following discussion regarding the
different treatments of credits against income tax and payments
under the excise tax provisions:
Under the committee amendments, credits against
income tax for gasoline, diesel fuels, special fuels,
or lubricating oil tax (sec. 39) are to give rise to
9See supra note 7.
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