Section, acts [Aug. 16, 1954, ch. 736], [68A Stat. 709]; [Mar. 30, 1955, ch. 18, § 3(b)(3)], [69 Stat. 15]; [Mar. 29, 1956, ch. 115, § 3(b)(3)], [70 Stat. 67]; Mar. 29, 1957, [Pub. L. 85–12, § 3(b)(3)], [71 Stat. 10]; June 30, 1958, [Pub. L. 85–475, § 3(b)(3)], [72 Stat. 259]; Sept. 2, 1958, [Pub. L. 85–859, title II, § 202], [72 Stat. 1419]; June 30, 1959, [Pub. L. 86–75, § 3(b)(2)], [73 Stat. 158]; June 30, 1960, [Pub. L. 86–564, title II, § 202(b)(2)], [74 Stat. 291]; June 30, 1961, [Pub. L. 87–72, § 3(b)(2)], [75 Stat. 193]; June 28, 1962, [Pub. L. 87–508, § 3(b)(2)], [76 Stat. 114]; June 29, 1963, [Pub. L. 88–52, § 3(b)(1)(B)], [77 Stat. 72]; June 30, 1964, [Pub. L. 88–348, § 2(b)(1)(B)], [78 Stat. 237], made provision for floor stocks refunds on cigarettes, set limitations on eligibility for credit or refunds, and made applicable existing penalty and administrative procedures.