Section 2
SEC. 2. The period for the payment of taxes, fees, and charges levied or imposed under the National Internal Revenue Code, as amended, and any other laws administered by the Bureau of Internal Revenue, which had become due and payable on or after December eight, nineteen hundred forty-one but not later than August thirty-first, nineteen hundred forty-five is extended until the last day of February, nineteen hundred forty-six and no penalty of any kind shall be added to such taxes, fees, and charges if paid on or before the last day of February, nineteen hundred forty-six: Provided, however, That the extension herein granted shall not apply to the percentage taxes under Title V of the Code for any tax period of the calendar year nineteen hundred forty-five.