Tax Administrative Provisions Revision Act of 1979

(Measure passed Senate, amended)

Amends the Internal Revenue Code to permit domestic wines to be used by officials of foreign governments and their families free of the excise tax on alcoholic beverages.

Grants tire manufacturers excise tax credits or refunds on tread rubber where tax-paid tread rubber is: (1) destroyed or wasted in the recapping or retreading process; (2) used in the recapping or retreading of tires the sales of which are later adjusted under a warranty or guarantee; or (3) used in the recapping or retreading of tires which are exported, used, or sold as supplies for vessels or aircraft, sold to State or local governments, or sold to nonprofit educational institutions.

Provides for excise tax credits or refunds on retreaded tires which have been sold by a subsequent manufacturer on or in connection with another article manufactured by him, and exported or sold for specified purposes.

Provides that the period for allowing a credit or making a refund for tire or tread rubber tax filed as a result of a warranty or guarantee adjustment shall be one year from the date on which the adjustment is made.

Provides that tires which are exported from the United States, recapped, or retreaded outside the United States and imported into the United States shall be taxed as imported tread rubber to the extent that such rubber is used in the recapping or retreading.

Provides that an auxiliary of a tax-exempt fraternal beneficiary society shall not lose its tax-exempt status on the basis of religious discrimination, if such society limits its membership to the members of a particular religion. Applies the same exemption to a club which in good faith so limits its membership in order to further the teachings or principles of such religion, and not to exclude individuals of a particular race or color.

Authorizes the voluntary withholding of income taxes from sick pay under employer wage continuation plans. Specifies the procedure for requesting such withholding, with modifications in the case of sick pay paid pursuant to certain collective bargaining agreements. Specifies the contents of an annual statement which: (1) third party payor must furnish to an employer with respect to sick pay paid employees during any calendar year; and (2) an employer must furnish an employee in the same regard.

Requires the determination of gift tax liability, and the filing of gift tax returns, on a calendar year basis (currently, on a quarterly basis). Requires filing no later than April 15th following the close of such year, except in the event of the taxpayer's death, when the deadline shall be the same as the deadline for filing an estate tax return.

Amends the Rhode Island Indian Claims Settlement Act to provide: (1) an exemption from taxes with respect to specified settlement lands and amounts received by a certain State Corporation; and (2) a deferral of capital gains with respect to specified sales or dispositions of private settlement lands.