S. 3167 — A bill to amend the Internal Revenue Code of 1954 to impose a manufactures excise tax on the sale of light gauge steel drums.

Summary

Amends the Internal Revenue Code to impose on the sale by the manufacturer, producer, or importer of each light gauge steel drum a tax equal to 20 percent of the price for which so sold.

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Related Legislation

H.R. 7487A bill to amend the Internal Revenue Code of 1954 to impose a manufacturers excise tax on the sale of light gauge steel drums.
1980-06-04Referred to House Committee on Ways and Means.
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Legislative Actions

1980-09-30
Introduced in Senate
1980-09-30
Referred to Senate Committee on Finance.

A bill to amend the Internal Revenue Code of 1954 to impose a manufactures excise tax on the sale of light gauge steel drums.

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