SEC. 3322. FORFEITURE OF PACKAGES CONTAINING FORFEITED GOODS. In every case where any goods or commodities are forfeited under any internal revenue law, all casks, vessels, cases, or other packages whatsoever, containing, or which shall have contained, such goods or commodities, respectively, shall be forfeited. SEC. 3323. PROVISIONS RELATING TO EMPTIED STAMPED PACKAGES. (a) PENALTIES. (1) DISPOSAL AND RECEIPT.-Whenever any person sells, gives, purchases, or receives any box, barrel, bag, vessel, package, wrapper, cover, or envelope of any kind, stamped, branded, or marked in any way so as to show that the contents or intended contents thereof have been duly inspected, or that the tax thereon has been paid, or that any provision of the internal revenue laws has been complied with, whether such stamping, branding, or marking may have been a duly authorized act or may be false and counterfeit, or otherwise without authority of law, said box, barrel, bag, vessel, package, wrapper, cover, or envelope being empty, or containing anything else than the contents which were therein when said articles had been so lawfully stamped, branded, or marked by an officer of the revenue, he shall be liable to a penalty of not less than $50 nor more than $500. (2) MANUFACTURING, STAMPING, OR BRANDING.-Every person who makes, manufactures, or produces any box, barrel, bag, vessel, package, wrapper, cover, or envelope, stamped, branded, or marked, as above described, or stamps, brands, or marks the same, as hereinbefore recited, shall be liable to penalty as before provided in this section. (3) FRAUD. Every person who violates the foregoing provisions of this section, with intent to defraud the revenue, or to defraud any person, shall be liable to a fine of not less than $1,000 nor more than $5,000, or to imprisonment for not less than six months nor more than five years, or to both, at the discretion of the court. (b) FORFEITURE.-All articles sold, given, purchased, received, made, manufactured, produced, branded, stamped, or marked in violation of the provisions of this section, and all their contents, shall be forfeited to the United States. SEC. 3324. PENALTY FOR SALES TO EVADE TAX. (a) NONENFORCEABILITY OF CONTRACT.-Whenever any person who is liable to pay any tax upon any goods, wares, or merchandise sells or causes or allows the same to be sold before the tax is paid to which said property is liable, with intent to avoid such tax, or in fraud of the internal revenue laws, any debt contracted in such sale, and any security given therefor, unless the same shall have been bona fide transferred to an innocent holder, shall be void, and the collection thereof shall not be enforced in any court. (b) FORFEITURE OF SUM PAID ON CONTRACT.-If such goods, wares, or merchandise have been paid for, in whole or in part, the sum so paid shall be deemed forfeited. (c) MOIETY.-Any person who shall sue for the same in an action of debt shall recover from the seller the amount so paid, one-half to his own use and the other half to the use of the United States. SEC. 3325. PENALTIES FOR FALSE STATEMENTS TO PURCHASERS REGARDING TAX. Whoever in connection with the sale or lease, or offer for sale or lease, of any article, or for the purpose of making such sale or lease, makes any statement, written or oral, (1) intended or calculated to lead any person to believe that any part of the price at which such article is sold or leased, or offered for sale or lease, consists of a tax imposed under the authority of the United States, or (2) ascribing a particular part of such price to a tax imposed under the authority of the United States, knowing that such statement is false or that the tax is not so great as the portion of such price ascribed to such tax, shall be guilty of a misdemeanor and upon conviction thereof shall be punished by a fine of not more than $1,000 or by imprisonment not exceeding one year, or both. SEC. 3326. PENALTY FOR FRAUDULENTLY CLAIMING DRAWBACK. Whenever any person fraudulently claims or seeks to obtain an allowance of drawback on goods, wares, or merchandise on which no internal tax shall have been paid, or fraudulently claims any greater allowance of drawback than the tax actually paid, he shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of $500, at the election of the Secretary. Part IV-Miscellaneous Provisions SEC. 3330. WITNESSING OF RETURNS IN LIEU OF OATH. The Commissioner, with the approval of the Secretary, may by regulation prescribe that any return required by any internal revenue law * * * to be under oath may, if the amount of the tax covered thereby is not in excess of $10, be signed or acknowledged before two witnesses instead of under oath. SEC. 3331. EXEMPTION FROM TAX OF DOMESTIC GOODS PURCHASED FOR THE UNITED STATES. The privilege existing by provision of law on December 1, 1873 or thereafter of purchasing supplies of goods imported from foreign countries for the use of the United States, duty free, shall be extended, under such regulations as the Secretary may prescribe, to all articles of domestic production which are subject to tax by the provisions of this subtitle. SEC. 3332. EXEMPTION FROM TAX OF EXPORTS TO FOREIGN COUNTRIES. For exemption from tax in case of― Tobacco, snuff, cigars, and cigarettes, see section 2135. Oleomargarine, see section 2307. Adulterated butter, see section 2327. * * * Firearms, see sections 2705 and 2727. Distilled spirits, see sections 2885, 2905, and 3179. Wines, see section 3037 (a). Fermented liquors, see section 3153 (c). SEC. 3333. DRAWBACK IN CASE OF EXPORTS TO FOREIGN COUNTRIES. Stills, see section 3250 (j) (3). For allowance of drawbacks on shipments to Puerto Rico see sections 3361 (c) and SEC. 3334. EXTENSION OF TIME FOR FILING RETURNS. * For authority of collectors to gra.it extensions of time for the filing of returns * * * see section 3634. SEC. 3335. CROSS REFERENCE. For other administrative provisions, see subtitle D [sections 3600 and following]. [For taxes in connection with property or interests transferred to the Alien Property Custodian, see section 36 of the Trading with the Enemy Act, as added by the act of August 8, 1946 (60 Stat. 929; 50 U. S. C. App. 36).] SUBCHAPTER B-PROVISIONS OF SPECIAL APPLICATION TO THE VIRGIN ISLANDS AND PUERTO RICO Part I—Virgin Islands SEC. 3350. SHIPMENTS TO THE UNITED STATES. (a) TAXES IMPOSED IN THE UNITED STATES.-Except as provided in section 3123, there shall be levied, collected, and paid in the United States, upon articles coming into the United States from the Virgin Islands, a tax equal to the internal revenue tax imposed in the United States upon like articles of domestic manufacture. (b) EXEMPTION FROM TAX IMPOSED IN THE VIRGIN ISLANDS.— Such articles shipped from such islands to the United States shall be exempt from the payment of any tax imposed by the internal revenue laws of such islands. SEC. 3351. SHIPMENTS FROM THE UNITED STATES. (a) TAX IMPOSED IN VIRGIN ISLANDS.-There shall be levied, collected, and paid in the Virgin Islands, upon articles imported from the United States, a tax equal to the internal revenue tax imposed in such islands upon like articles there manufactured. (b) EXEMPTION FROM TAX IMPOSED IN THE UNITED STATES.-Such articles going into such islands from the United States shall be exempt from payment of any tax imposed by the internal revenue laws of the United States. (c) DRAWBACK OF TAX PAID IN THE UNITED STATES.-All 'provisions of law for the allowance of drawback of internal revenue tax on articles exported from the United States are, so far as applicable, extended to like articles upon which an internal revenue tax has been paid when shipped from the United States to the Virgin Islands. Part II-Puerto Rico SEC. 3360. SHIPMENTS TO THE UNITED STATES. (a) RATE OF TAX.-Except as provided in section 3123, articles of merchandise of Puerto Rican manufacture coming into the United States and withdrawn for consumption or sale shall be subject to a tax equal to the internal revenue tax imposed in the United States upon the like articles of merchandise of domestic manufacture. (b) PAYMENT OF TAX. (1) UPON ENTRY INTO UNITED STATES.-Such tax shall be paid by internal revenue stamp or stamps to be purchased and provided by the Commissioner and to be procured from the collector of internal revenue at or most convenient to the port of entry of said merchandise in the United States, and to be affixed under such regulations as the Commissioner, with the approval of the Secretary, shall prescribe. (2) BEFORE SHIPMENT FROM PUERTO RICO.-All United States internal revenue taxes imposed by law on articles of Puerto Rican manufacture coming into the United States for consumption or sale may be paid by affixing to such articles before shipment thereof a proper United States internal revenue stamp denoting such payment. (A) APPOINTMENT OF DEPUTY COLLECTOR AT SAN JUAN.— For the purpose of carrying into effect the provisions of paragraph (2) of this subsection, the Secretary is authorized to grant to such collector of internal revenue as may be recommended by the Commissioner, and approved by the Secretary, an allowance for the salary and expenses of a deputy collector to be stationed at San Juan, Puerto Rico, the appointment of this deputy to be approved by the Secretary. (B) BOND OF DEPUTY COLLECTOR AT SAN JUAN.-Before entering upon the duties of his office such deputy collector shall execute a bond, payable to the collector appointing him, in such amount and with such sureties as he may determine. (C) DUTIES OF DEPUTY COLLECTOR AT SAN JUAN.-The collector will place in the hands of such deputy all stamps necessary for the payment of the proper tax on articles produced in Puerto Rico and shipped to the United States, and the said deputy, upon proper payment made for said stamps, shall issue them to manufacturers in Puerto Rico. All such stamps so issued or transferred to said deputy shall be charged to the collector and be accounted for by him as in the case of other tax-paid stamps. The deputy collector assigned to this duty shall perform such other work in connection with the inspection and stamping of such articles, and shall make such returns as the Commissioner may, by regulations approved by the Secretary, direct. (D) GENERAL LAWS APPLICABLE.-All provisions of law relative to the appointment, duties, and compensation of deputy collectors, including office rent and other necessary expenses, shall, so far as applicable, apply to the deputy assigned to duty under the provisions of paragraph (2) of this subsection. (c) DEPOSIT OF INTERNAL REVENUE COLLECTIONS.-All taxes collected under the internal revenue laws of the United States on articles produced in Puerto Rico and transported to the United States, or consumed in the island, shall be covered into the treasury of Puerto Rico. SEC. 3361. SHIPMENTS FROM THE UNITED STATES. (a) TAX IMPOSED IN PUERTO RICO.-All articles of merchandise of United States manufacture coming into Puerto Rico shall be entered at the port of entry upon payment of a tax equal in rate and amount to the internal revenue tax imposed in Puerto Rico upon the like articles of Puerto Rican manufacture. (b) EXEMPTION FROM TAX IMPOSED IN THE UNITED STATES.Articles, goods, wares, or merchandise going into Puerto Rico, Guam, and American Samoa from the United States shall be exempted from the payment of any tax imposed by the internal revenue laws of the United States. (c) DRAWBACK OF TAX PAID IN THE UNITED STATES.-All provisions of law for the allowance of drawback of internal revenue tax on articles exported from the United States are, so far as applicable, extended to like articles upon which an internal revenue tax has been paid when shipped from the United States to Puerto Rico, Guam, or American Samoa. |