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Sec. 2190. Disposal of forfeited tobacco, snuff, cigars, and cigarettes. -
105
Sec. 2191. Inspection of cigars and cigarettes..
Sec. 2192. Inspection of peddler's certificate..
Sec. 2193. Record of manufactures__
Sec. 2198. Redemption of stamps on packages withdrawn from market__.
Sec. 2199. Cross references _ _
106
107
CHAPTER 16—OLEOMARGARINE, ADULTERATED BUT-
TER, AND PROCESS OR RENOVATED BUTTER
Sec. 2324. Books and returns of wholesale dealers in adulterated and
process or renovated butter_
116
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 _ _
Sec. 2482. Publicity of returns-
Sec. 2483. [Payment of proceeds to Guam and American Samoa]-
131
CHAPTER 22—FISH, ANIMAL, AND VEGETABLE OILS
Sec. 2559. Regulations-
Sec. 2554. Order forms__.
Sec. 2555. Records, statements, and returns-
Sec. 2556. Inspection and copies of returns, duplicate order forms, and pre-
scriptions.
Sec. 2557. Penalties..
Sec. 2558. Forfeitures_.
134
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135
136
138
139
142
143
Sec. 2560. Personnel..
Sec. 2561. Laws unaffected.
Sec. 2562. Other laws applicable..
Sec. 2563. Territorial extent of law.
Sec. 2564. Administration in insular possessions and Canal Zone_
Sec. 2565. Definitions...
144
Sec. 2594. Records, statements, and returns..
Sec. 2595. Inspection of returns, order forms, and prescriptions__.
Sec. 2596. Penalties...
148
149
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
Sec. 2804. Detention of casks or packages on suspicion..
174
Sec. 2805. Distilled spirits subject to forfeiture, distraint, or judicial
process..
Sec. 2806. Penalties and forfeitures.
175
Sec. 2807. Disposal of forfeited equipment and material for distilling___
Sec. 2808. Instruments to prevent and detect fraud..
Sec. 2811. Return of materials used in the manufacture of distilled spirits_
Sec. 2812. Notice of business of distiller or rectifier-
Sec. 2818. Notice of manufacture of and permit to set up still_
185
Sec. 2819. Premises prohibited for distilling..
186
Sec. 2820. Receiving cisterns in distilleries__
Sec. 2821. Penalty for breaking locks or gaining access to cistern room or
building..
187
Sec. 2822. Requirements as to furnaces, tubs, doublers, worm tanks and
Sec. 2824. Exemptions of small distilleries from certain requirements_
Sec. 2825. Exemption of distillers of fruit brandy from certain require-
Sec. 2827. Entry and examination of distillery-
188
189
Sec. 2828. Distillers and rectifiers to furnish facilities and give assistance
for examination of premises..
190
Sec. 2829. Installation of meters, tanks, and other apparatus__
Sec. 2830. Officer's authority to break up grounds or walls..
Sec. 2831. Signs of distillers, rectifiers, and wholesale liquor dealers
191
Sec. 2832. Conditions precedent to carrying on business of distilling -
Sec. 2833. Distilling without giving bond...
192
Sec. 2834. Mash, wort, and vinegar; vinegar factories..
Sec. 2835. Vinegar factories operated prior to March 1, 1879_
193
Sec. 2836. Prohibited hours for distilling-
Sec. 2837. Exemption of alcohol from restrictions of section 2836-
Sec. 2838. Penalty for using material or removing spirits in absence of
storekeeper-gauger.
194
Page
Sec. 2839. Drawing off water and cleansing worm tubs..
Sec. 2840. Fermenting tubs___
Sec. 2841. Distiller's books.
195
Sec. 2842. Penalty for using false weights and measures.
196
Sec. 2843. Penalty for using unregistered materials_
Sec. 2844. Monthly production return of distiller
Sec. 2845. Special returns of number of barrels distilled.
Sec. 2846. Assessment for deficiencies in production and excess of material
used___.
Sec. 2847. Relief from assessments under section 2846.
197
Sec. 2848. Exemption of distillers of ethyl alcohol from certain provisions_
Sec. 2849. First fermenting period....
198
Sec. 2850. Suspension and resumption of distilling..
Sec. 2851. Reduction of producing capacity of distillery.
Sec. 2852. Release of distillery before judgment.
Sec. 2853. Destruction of distilling apparatus in forfeiture proceedings
Sec. 2854. Burden of proof in cases of seizure of spirits..
Sec. 2855. Monthly returns of rectifiers.
Sec. 2856. Penalty for unlawful rectifying-
Sec. 2857. Books of rectifiers and wholesale dealers -
Sec. 2858. Exemption of States from provisions of section 2857_
Sec. 2859. Books of distillers as wholesale dealers___
199
200
201
202
203
Sec. 2860. Limitation on purchases by rectifiers and dealers
204
Sec. 2861. Gauging, branding, and stamping rectified spirits.
Sec. 2862. Stamping-.
Sec. 2863. Marking and stamping packages filled on premises of wholesale
dealers
205
Sec. 2864. Returns of wholesale dealers..
Sec. 2865. Noncompliance by rectifiers and wholesale dealers with certain
provisions, penalties-----
Sec. 2866. Effacement of stamps and brands on emptied packages.
Sec. 2867. Buying or selling used casks bearing inspection marks.
Sec. 2868. Changing stamps or shifting spirits...
Sec. 2869. Affixing imitation stamps on packages of distilled spirits.
Sec. 2870. Prohibited hours for removal of spirits.
Sec. 2871. Regulation of traffic in containers of distilled spirits.
PART III-INTERNAL REVENUE BONDED WAREHOUSES
Sec. 2872. Establishment and control.
Sec. 2873. Regulations for establishment, maintenance, and supervision.
Sec. 2874. Discontinuance of warehouse and transfer of merchandise____
Sec. 2875. Exemption from provisions of law distinguishing between classes
of warehouses__
Sec. 2876. Failure to comply with warehousing and removal requirements.
Sec. 2877. Storekeeper-gauger's records.
Sec. 2878. Drawing, gauging, and marking of distilled spirits..
Sec. 2879. Deposits of spirits in warehouses..
Sec. 2880. Withdrawal from warehouse and collection of tax on spirits sub-
ject to excessive leakage_
206
207
208
209
210
Sec. 2881. Withdrawal of spirits from warehouse on original gauge_
Sec. 2882. Entry for withdrawal from warehouse.
211
Sec. 2883. Transfer of spirits at registered distilleries.
212
Sec. 2884. Gauging, stamping, and branding spirits removed from ware-
house...
214
Sec. 2885. Exportation of spirits withdrawn from warehouses
Sec. 2886. Transportation bond on withdrawal of spirits for export-
Sec. 2887. Drawback on spirits...
216
217
Sec. 2888. Transfer of spirits into tank cars for export
218
Sec. 2889. Allowance for accidental loss or leakage during transportation
from warehouse to port of export--
Sec. 2890. Remission of tax on spirits accidentally lost..
219
Sec. 2891. Withdrawal of distilled spirits to manufacturing bonded ware-
house___.