About this book
My library
Books on Google Play
Sec. 2905. Exportation of spirits bottled in bond.
225
Sec. 2906. Payment of tax on deficiency in quantity for export_
Sec. 2908. Reuse of stamps or bottles, tampering, and unlawful removal_
Sec. 2909. Punishment for counterfeiting stamps..
226
Sec. 2910. Bottling gin in bond for export__
Sec. 2911. Effect on State laws.
Sec. 2912. Forfeiture of spirits unlawfully removed from distillery or ware-
house...
227
Sec. 2913. Penalty for unlawful removal or concealment of spirits.
Sec. 2914. Penalty on officer in charge of warehouse for unlawful removal of
spirits.
228
Sec. 2915. Storekeeper-gauger's warehouse book.
Sec. 2916. Removal for denaturation or destruction of distillates containing
aldehydes or fusel oil____
Sec. 3030. Tax_
SUBCHAPTER B-WINES
Sec. 3031. Tax on brandy or spirits used in fortification.
Sec. 3032. Fortification of wines.__
Sec. 3033. Withdrawal of wine spirits_
Sec. 3034. Supervision of fortification of sweet wine.
Sec. 3035. Power of Secretary to authorize amelioration and fortification
of wine without supervision
230
232
233
234
Sec. 3039. Allowance for loss during storage or cellar treatment_
237
Sec. 3040. Requirements on producers
Sec. 3041. Spirit meters, locks, and seals
Sec. 3042. Assignment of storekeeper-gaugers to fruit distilleries and win-
eries..
238
Sec. 3043. Penalties and forfeitures_
Sec. 3044. Definitions.--
Sec. 3045. Application of natural wine provisions to citrus-fruit wines and
other like wines__
239
SUBCHAPTER C-INDUSTRIAL ALCOHOL
PART I-DENATURATION
Sec. 3070. Withdrawal from bond tax free......
Sec. 3071. Drawing off and transfer of alcohol for denaturation_
240
Sec. 3072. Unlawful use or concealment of denatured alcohol-
Sec. 3073. Recovery of spirits for reuse in manufacture__
241
Sec. 3074. Sale of abandoned spirits for denaturation without collection of
tax...
PART II-INDUSTRIAL ALCOHOL PLANTS
Sec. 3100. Establishment of industrial alcohol plants......
Sec. 3101. Establishment of industrial alcohol warehouses_
Sec. 3102. Establishment of denaturing plants. --
Sec. 3103. Exemption of industrial alcohol plants and warehouses from
certain laws__
242
Sec. 3104. Withdrawal of fermented liquors to industrial alcohol plants... -
Sec. 3105. Regulations for establishing, bonding, and operation of plants
and warehouses..
243
85286-49- -2
Page
Sec. 3106. Production, use, or sale of alcohol..
Sec. 3107. Transfer of alcohol to other plants or warehouses.
Sec. 3108. Withdrawal of alcohol tax-free_-
Sec. 3109. Sale of denatured alcohol tax-free..
Sec. 3110. Distilled vinegar..
244
Sec. 3112. Tax on alcohol
Sec. 3111. Taxability of denatured alcohol or articles produced, trans-
ferred, used, or sold in violation of law or regulations--
Sec. 3113. Refund of tax on alcohol for loss or leakage_
Sec. 3114. Alcohol permits___
245
Sec. 3115. Penalties..
247
Sec. 3116. Forfeitures and seizures_.
248
Sec. 3117. Officers and agents authorized to investigate, issue search war-
rants, and prosecute for violations__
Sec. 3118. Release of seized property upon execution of bond...
249
Sec. 3119. Compliance with court subpoena as to testifying or producing
records_
Sec. 3120. Form of affidavit, information, or indictment..
Sec. 3121. Powers and duties of persons enforcing this part..
Sec. 3122. Other laws applicable---
250
Sec. 3123. Application of part to Puerto Rico and Virgin Islands.
Sec. 3124. Definitions_.
Sec. 3156. Permit to operate brewery temporarily at another place..
Sec. 3176. Rules and regulations
Sec. 3177. Manufacturing bonded warehouses-
Sec. 3178. Special provisions relating to distilled spirits and wines rectified
in bonded manufacturing warehouses_
Sec. 3179. Exemption and drawback in case of exportation_
Sec. 3180. Distilleries erected prior to July 20, 1868..
Sec. 3181. Cross references__
Sec. 3221. Registration..
Sec. 3222. Exemption from tax and registration__
Sec. 3223. Possession of stamped packages as evidence of tax liability.
Sec. 3224. Unlawful acts in case of failure to register and pay special tax..
Sec. 3225. Penalties_.
Sec. 3234. Unlawful acts in case of failure to register and pay special tax.-
Sec. 3235. Penalties___.
Sec. 3236. List of special taxpayers -
Sec. 3237. Other laws applicable...
Sec. 3238. Definitions__
Sec. 3239. Cross reference..
! ! ! ! ! !
PART VII-LIQUOR
271
272
273
274
275
276
277
278
279
Sec. 3253. Penalties and forfeitures for nonpayment of special tax.
Sec. 3254. Definitions__-
284
Sec. 3255. Liability in case of business in more than one location___.
Sec. 3263. Unlawful acts in case of failure to register and pay special tax..
Sec. 3265. Definitions..
287
Sec. 3266. Transactions between registered persons-
PART IX-COIN-OPERATED AMUSEMENT AND GAMING DEVICES
Sec. 3267. Tax on coin-operated amusement and gaming devices - - -
288
PART X-BOWLING ALLEYS AND BILLARD AND POOL TABLES
Sec. 3268. Tax on bowling alleys and billiard and pool tables--
Sec. 3272. Returns.
Sec. 3273. Stamps-
289
290
Sec. 3274. Penalties relating to posting of special tax stamp..
Sec. 3275. List of special taxpayers for public inspection..
Sec. 3276. Application of State laws- - -
Sec. 3277. Liability of partners...
291
Sec. 3278. Liability in case of business in more than one location_.
Sec. 3279. Liability in case of different businesses of same ownership and
location
Sec. 3280. Liability in case of death or change of location.
Sec. 3281. Discretionary method allowed Commissioner for collecting tax..
Sec. 3282. Application of subchapter_-_-
Sec. 3304. Redemption of stamps.
Sec. 3305. Transmission of stamps to internal-revenue officers..
PART II—ASSESSMENT, COLLECTION, AND REFUND
Sec. 3310. Returns and payment of tax
294
295
Sec. 3311. Assessment of unpaid taxes payable by stamp.
Sec. 3312. Period of limitation upon assessment and collection_
Sec. 3313. Period of limitation upon refunds and credits_
Sec. 3314. Cross reference_.
296
297
PART III-PENALTIES AND FORFEITURES
Sec. 3320. Possession with intent to sell in fraud of law or to evade tax...
Sec. 3321. Removal or concealment with intent to defraud the revenue_.
Sec. 3322. Forfeiture of packages containing forfeited goods_-_
Sec. 3323. Provisions relating to emptied stamped packages.-
Sec. 3324. Penalty for sales to evade tax...
298
Sec. 3325. Penalties for false statements to purchasers regarding tax-
Sec. 3326. Penalty for fraudulently claiming drawback.........
299
PART IV-MISCELLANEOUS PROVISIONS
Sec. 3330. Witnessing of returns in lieu of oath...
Sec. 3331. Exemption from tax of domestic goods purchased for the
United States__
Sec. 3332. Exemption from tax of exports to foreign countries..
Sec. 3333. Drawback in case of exports to foreign countries..
Sec. 3334. Extension of time for filing returns.
300
Sec. 3335. Cross reference___
SUBCHAPTER B-PROVISIONS OF SPECIAL APPLICATION TO THE
VIRGIN ISLANDS AND PUERTO RICO
PART I-VIRGIN ISLANDS
Sec. 3350. Shipments to the United States___
Sec. 3351. Shipments from the United States.
PART II-PUERTO RICO
Sec. 3360. Shipments to the United States__
Sec. 3361. Shipments from the United States-
SUBTITLE C-MANUFACTURERS' EXCISE AND IMPORT
TAXES AND TEMPORARY TAXES
CHAPTER 29-MANUFACTURERS' EXCISE AND
IMPORT TAXES
302
SUBCHAPTER A-MANUFACTURERS' EXCISE TAXES
Sec. 3400. Tax on tires and inner tubes.
303
Sec. 3403. Tax on automobiles, etc. --
Sec. 3404. Tax on radio receiving sets, phonographs, phonograph records,
and musical instruments.
305
Sec. 3405. Tax on mechanical refrigerators and self-contained air-con-
ditioning units.
Sec. 3406. Excise taxes imposed by the revenue act of 1941.
Sec. 3407. Tax on firearms, shells, and cartridges..
307
Sec. 3409. Tax on matches.
Sec. 3411. Tax on electrical energy for domestic or commercial consump-
Sec. 3444. Use by manufacturer, producer, or importer..
315
Sec. 3445. Sales by others than manufacturer, producer, or importer---
316
Sec. 3446. Exemption of articles manufactured or produced by Indians.
Sec. 3447. Contracts prior to May 1, 1932___
Sec. 3448. Return and payment of manufacturers' taxes.
Sec. 3449. Applicability of administrative provisions.
317
Sec. 3450. Rules and regulations - - -
Sec. 3451. Exemption from tax of certain supplies for vessels.
Sec. 3453. Existing contracts----
318