SEC. 3311. ASSESSMENT OF UNPAID TAXES PAYABLE BY STAMP. Whenever any article upon which a tax is required to be paid by means of a stamp is sold or removed for sale by the manufacturer thereof, without the use of the proper stamp, in addition to the penalties imposed by law for such sale or removal it shall be the duty of the Commissioner, within a period of not more than four years (except as provided in section 3312) after such removal or sale, upon such information as he can obtain, to estimate the amount of the tax which has been omitted to be paid, and to make an assessment therefor upon the manufacturer or producer of such article. He shall certify such assessment to the collector, who shall immediately demand payment of such tax, and, upon the neglect or refusal of payment by such manufacturer or producer, shall proceed to collect the same in the manner provided for the collection of other assessed taxes. [For postponements by reason of war, see section 3804.] SEC. 3312. PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION. * (a) GENERAL RULE.-All internal revenue taxes shall (except as provided in subsections (b), (c), and (d)) be assessed within four years after such taxes became due, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of five years after such taxes became due. (b) FALSE RETURN OR NO RETURN.-In case of a false or fraudulent return with intent to evade tax, or of a failure to file a return within the time required by law, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time. (c) WILLFUL ATTEMPT TO EVADE TAX.-In case of a willful attempt in any manner to defeat or evade tax, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time. (d) COLLECTION AFTER ASSESSMENT.-Where the assessment of any tax imposed by this title has been made within the statutory period of limitation properly applicable thereto, such tax may be collected by distraint or by a proceeding in court, but only if begun (1) Within six years after the assessment of the tax, or (2) Prior to the expiration of any period for collection agreed upon in writing by the Commissioner and the taxpayer. [For postponements by reason of war, see section 3804.] SEC. 3313. PERIOD OF LIMITATION UPON REFUNDS AND CREDITS. All claims for the refunding or crediting of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected must be presented to the Commissioner within four years next after the payment of such tax, penalty, or sum. The amount of the refund * * * shall not exceed the portion of the tax, penalty, or sum paid during the four years immediately pre * * * ceding the filing of the claim, or, if no claim was filed, then during the four years immediately preceding the allowance of the refund. [For postponements by reason of war, see section 3804.] SEC. 3314. CROSS REFERENCE. For other provisions relating to assessment, collection, and refund, see subtitle D [sections 3600 and following]. Part III-Penalties and Forfeitures SEC. 3320. POSSESSION WITH INTENT TO SELL IN FRAUD OF LAW OR TO EVADE TAX. (a) PENALTY.—Every person who shall have in his custody or possession any goods, wares, merchandise, articles, or objects on which taxes are imposed by law, for the purpose of selling the same in fraud of the internal revenue laws, or with design to avoid payment of the taxes imposed thereon, shall be liable to a penalty of $500 or not less than double the amount of taxes fraudulently attempted to be evaded. (b) FORFEITURE. For the forfeiture provision relating to such offenses, see section 3720 (a). SEC. 3321. REMOVAL OR CONCEALMENT WITH INTENT TO DEFRAUD THE REVENUE. (a) PENALTY. Every person who removes, deposits, or conceals, or is concerned in removing, depositing, or concealing any goods or commodities for or in respect whereof any tax is or shall be imposed, with intent to defraud the United States of such tax or any part thereof, shall be liable to a fine of not more than $5,000 or be imprisoned for not more than 3 years, or both. (b) FORFEITURE. (1) GOODS.-Whenever any goods or commodities for or in respect whereof any tax is or shall be imposed, or any materials, utensils, or vessels proper or intended to be made use of for or in the making of such goods or commodities are removed, or are deposited or concealed in any place with intent to defraud the United States of such tax or any part thereof, all such goods and commodities, and all such materials, utensils, and vessels, respectively, shall be forfeited. (2) PACKAGES.—In every such case all the casks, vessels, cases, or other packages whatsoever, containing, or which shall have contained, such goods or commodities, respectively, shall be forfeited. (3) CONVEYANCES.-Every vessel, boat, cart, carriage, or other conveyance whatsoever, and all horses or other animals, and all things used in the removal or for the deposit or concealment thereof, respectively, shall be forfeited. (c) CROSS REFERENCE. For provisions relating to distilled spirits and equipment subject to forfeiture, distraint, or judicial process, see sections 2805 and 2807. SEC. 3322. FORFEITURE OF PACKAGES CONTAINING GOODS. FORFEITED 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. Tobacco, snuff, cigars, and cigarettes, see section 2136. 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 |