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Amends Internal Revenue Code provisions concerning the excise tax on heavy highway vehicles (over 55,000 pounds) to provide that if in any taxable period a highway motor vehicle is sold before the last day in such period by the person who paid the excise tax for any portion of such period ending with such last day, the portion of the tax for the period from the date of the sale to such last day shall be refunded (without interest). Specifies that the refund shall be made not later than 45 days after such last day.