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CHAPTER 15-TOBACCO, SNUFF, CIGARS, AND
CIGARETTES
SUBCHAPTER A-RATE AND PAYMENT OF TAX
Sec. 2000. Rate of tax.......
Sec. 2001. Taxpayer...
Sec. 2002. Payment of tax..
Sec. 2003. Cross references.
SUBCHAPTER B—Manufacturers, Dealers, aND PEDDLERS
PART I-DEFINITION AND REQUIREMENTS OF TOBACCO AND
SNUFF MANUFACTURERS
Sec. 2010. Definition___
Sec. 2011. Registration.
Page
74
75
76
Sec. 2039. Additional requirements on cigarette manufacturers purchasing
cigarette tubes...
Sec. 2040. Purchases of leaf tobacco from other manufacturers or dealers_
PART III-DEFINITION AND REQUIREMENTS OF DEALERS IN
81
LEAF TOBACCO
Sec. 2050. Definition.
Sec. 2051. Registration
Sec. 2052. Statement of location of business and places of storage_
Sec. 2053. Bond.....
Sec. 2054. Certificate and number.
82
Sec. 2055. Inventory--
Sec. 2056. Records and invoices.
Sec. 2057. Monthly reports.
Sec. 2058. Demand statement of sales.
Sec. 2059. Restrictions on sales or shipments_
83
Sec. 2060. Tax for violating sections 2057 and 2059.
SUBCHAPTER C-PACKING, STAMPING, AND SELLING REQUIREMENTS
Sec. 2135. Exemption from tax.......
Sec. 2136. Drawback.......
Sec. 2137. Refund to exporter instead of manufacturer..
SUBCHAPTER E-PENALTIES AND FORFEITURES
PART I-PENALTIES AND
FORFEITURES COMMON TO TO-
BACCO, SNUFF, CIGARS, AND CIGARETTES
Sec. 2150. Failure to register, penalty---
Sec. 2151. Fraudulently stamped packages, possession, sale of, or from,
penalty-
Sec. 2152. Peddling unlawfully, penalty.
Sec. 2153. Peddler's certificate, refusal to permit inspection, penalty.
Sec. 2154. Peddlers, forfeitures relating to
Sec. 2155. Relanding unlawfully when shipped for export, penalty and for-
feiture---
Sec. 2156. Information, returns, and payment of tax, violations relating to;
penalties....
91
PART II-PENALTIES AND FORFEITURES OF SPECIAL APPLI-
CATION TO TOBACCO AND SNUFF
Sec. 2170. Unlawful boxing, penalty and forfeiture..
Sec. 2171. Unlawful removal from manufactory, forfeiture and penalty-.
Sec. 2172. Fraudulent use of stamps, penalty-..
Sec. 2173. Unlawful purchase, receipt, possession, or sale, penalties
Sec. 2174. Sale of imported cigars improperly packed and stamped, penalty.
Sec. 2175. Absence of stamp, forfeiture.
100
101
102
Sec. 2190. Disposal of forfeited tobacco, snuff, cigars, and cigarettes..
Sec. 2191. Inspection of cigars and cigarettes..
105
Sec. 2198. Redemption of stamps on packages withdrawn from market--
Sec. 2199. Cross references..
CHAPTER 16-OLEOMARGARINE, ADULTERATED BUT-
TER, AND PROCESS OR RENOVATED BUTTER
106
107
Sec. 2324. Books and returns of wholesale dealers in adulterated and
Sec. 2402. Tax on toilet preparations
125
Sec. 2403. Return and payment of retailers' excise taxes.
Sec. 2404. Definition of sale..
Sec. 2405. Leases, conditional sales, etc.
Sec. 2406. Tax-free sales__.
Sec. 2407. Credits and refunds
Sec. 2408. Applicability of administrative provisions_
Sec. 2409. Penalty for representation that tax is not passed on.
Sec. 2410. Rules and regulations___
126
127
128
Sec. 2482. Publicity of returns
131
Sec. 2483. [Payment of proceeds to Guam and American Samoa]_
CHAPTER 22—FISH, ANIMAL, AND VEGETABLE OILS
Sec. 2554. Order forms__
136
Sec. 2555. Records, statements, and returns-
Sec. 2556. Inspection and copies of returns, duplicate order forms, and pre-
Sec. 2564. Administration in insular possessions and Canal Zone....
Sec. 2565. Definitions..
144
Sec. 2590. Tax..
Sec. 2591. Order forms..
Sec. 2592. Stamps..
Sec. 2593. Unlawful possession.
Sec. 2594. Records, statements, and returns.
Sec. 2595. Inspection of returns, order forms, and prescriptions.
Sec. 2596. Penalties----.
Sec. 2597. Burden of proof.
Sec. 2598. Forfeitures.
Sec. 2599. Regulations.
Sec. 2600. Delegation of powers.
Sec. 2601. Other laws applicable.
150
Sec. 2602. Territorial extent of law.
Sec. 2603. Administration in insular possessions_
Sec. 2604. Definitions..
SUBCHAPTER D-DELEGATION OF POWERS AND DUTIES BY THE
Sec. 2708. Discretionary method allowed Commissioner for collecting tax.
159
SUBCHAPTER B-MACHINE GUNS AND SHORT-Barrelled FIREARMS