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Sec. 2906. Payment of tax on deficiency in quantity for export..
225
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.
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
228
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-
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..
Sec. 3072. Unlawful use or concealment of denatured alcohol..
Sec. 3073. Recovery of spirits for reuse in manufacture..
240
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
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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..
244
Sec. 3110. Distilled vinegar..
Sec. 3111. Taxability of denatured alcohol or articles produced, trans-
ferred, used, or sold in violation of law or regulations...
Sec. 3112. Tax on alcohol _ _ _
Sec. 3113. Refund of tax on alcohol for loss or leakage.
245
Sec. 3117. Officers and agents authorized to investigate, issue search war-
rants, and prosecute for violations__
248
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. 3125. Importation of alcohol for industrial purposes.
Sec. 3156. Permit to operate brewery temporarily at another place
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. 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. 3226. List of special taxpayers-
Sec. 3227. Other laws applicable.
Sec. 3228. Definitions.-
PART VI-MARIHUANA
Sec. 3230. Tax..
Sec. 3231. Registration__.
Sec. 3232. Exemption from tax and registration_
Sec. 3233. Returns__
Sec. 3234. Unlawful acts in case of failure to register and pay special tax....
Sec. 3235. Penalties___
271
272
273
274
275
276
277
278
279
Sec. 3250. Tax.
Sec. 3251. Casual sales___
283
Sec. 3252. Retail liquor dealers' records_
284
Sec. 3253. Penalties and forfeitures for nonpayment of special tax-
Sec. 3254. Definitions__.
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. 3264. Other laws applicable_-_
Sec. 3267. Tax on coin-operated amusement and gaming devices. - - -
PART X-BOWLING ALLEYS AND BILLARD AND POOL TABLES
Sec. 3268. Tax on bowling alleys and billiard and pool tables..
288
Sec. 3272. Returns.
Sec. 3273. Stamps..
Sec. 3275. List of special taxpayers for public inspection..
289
290
Sec. 3274. Penalties relating to posting of special tax stamp.
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. 3302. Expense--
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-
Sec. 3325. Penalties for false statements to purchasers regarding tax.
Sec. 3326. Penalty for fraudulently claiming drawback...
Sec. 3331. Exemption from tax of domestic goods purchased for the
United States_
299
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-
tion ___
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