H.R. 3245 — A bill to amend the Internal Revenue Code of 1986 to provide that the time for the payment of the manufacturers excise tax on bows, arrows and accessories will be the same as the time for payment of the excise tax on sport fishing equipment.

Summary

Amends the Internal Revenue Code to provide that the manufacturers excise tax on bows, arrows, and related accessories shall be due and payable on the date for filing the appropriate return. (This provision corresponds to the treatment of sport fishing equipment under current law.)

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Related Legislation

H.R. 4333Technical and Miscellaneous Revenue Act of 1988
1988-11-10Became Public Law No: 100-647.
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S. 2438A bill to amend the Internal Revenue Code of 1986 to provide that the time for the payment of the manufacturers' excise tax on bows, arrows and accessories will be the same as the time for payment of the excise tax on sport fishing equipment.
1988-05-26Read twice and referred to the Committee on Finance.
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Legislative Actions

1987-09-09
Introduced in House
1987-09-09
Introduced in House
1987-09-09
Referred to House Committee on Ways and Means.
1988-11-10
Provisions of Measure Incorporated Into H.R.4333.

A bill to amend the Internal Revenue Code of 1986 to provide that the time for the payment of the manufacturers excise tax on bows, arrows and accessories will be the same as the time for payment of the excise tax on sport fishing equipment.

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