The Provisions of the Internal Revenue Code Relating to Excise Taxes (second ... - United States. Congress. Internal Revenue Taxation Joint Committee - Google Libros

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Sec. 2190. Disposal of forfeited tobacco, snuff, cigars, and cigarettes. -

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 Redemption of stamps on packages withdrawn from market__.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 _ _

CHAPTER 16—OLEOMARGARINE, ADULTERATED BUT-

TER, AND PROCESS OR RENOVATED BUTTER

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Sec. 2324. Books and returns of wholesale dealers in adulterated and

process or renovated butter_

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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 _ _

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Sec. 2482. Publicity of returns-

Sec. 2483. [Payment of proceeds to Guam and American Samoa]-

CHAPTER 22—FISH, ANIMAL, AND VEGETABLE OILS

Sec. 2559. Regulations-

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Sec. 2554. Order forms__.

Sec. 2555. Records, statements, and returns-

Sec. 2556. Inspection and copies of returns, duplicate order forms, and pre-

Sec. 2557. Penalties..

Sec. 2558. Forfeitures_.

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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...

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Sec. 2594. Records, statements, and returns..

Sec. 2595. Inspection of returns, order forms, and prescriptions__.

Sec. 2596. Penalties...

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SUBCHAPTER D-DELEGATION OF POWERS AND DUTIES BY THE

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Sec. 2708. Discretionary method allowed Commissioner for collecting tax-

SUBCHAPTER B-MACHINE GUNS AND SHORT-BARRELLED FIREARMS

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Sec. 2804. Detention of casks or packages on suspicion..

Sec. 2805. Distilled spirits subject to forfeiture, distraint, or judicial

Sec. 2806. Penalties and forfeitures.

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_

Sec. 2819. Premises prohibited for distilling..

Sec. 2820. Receiving cisterns in distilleries__

Sec. 2821. Penalty for breaking locks or gaining access to cistern room or

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-

Sec. 2828. Distillers and rectifiers to furnish facilities and give assistance

for examination of premises..

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

Sec. 2832. Conditions precedent to carrying on business of distilling -

Sec. 2833. Distilling without giving bond...

Sec. 2834. Mash, wort, and vinegar; vinegar factories..

Sec. 2835. Vinegar factories operated prior to March 1, 1879_

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.

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Sec. 2839. Drawing off water and cleansing worm tubs..

Sec. 2840. Fermenting tubs___

Sec. 2841. Distiller's books.

Sec. 2842. Penalty for using false weights and measures.

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

Sec. 2847. Relief from assessments under section 2846.

Sec. 2848. Exemption of distillers of ethyl alcohol from certain provisions_

Sec. 2849. First fermenting period....

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___

Sec. 2860. Limitation on purchases by rectifiers and dealers

Sec. 2861. Gauging, branding, and stamping rectified spirits.

Sec. 2862. Stamping-.

Sec. 2863. Marking and stamping packages filled on premises of wholesale

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_

Sec. 2881. Withdrawal of spirits from warehouse on original gauge_

Sec. 2882. Entry for withdrawal from warehouse.

Sec. 2883. Transfer of spirits at registered distilleries.

Sec. 2884. Gauging, stamping, and branding spirits removed from ware-

Sec. 2885. Exportation of spirits withdrawn from warehouses

Sec. 2886. Transportation bond on withdrawal of spirits for export-

Sec. 2887. Drawback on spirits...

Sec. 2888. Transfer of spirits into tank cars for export

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..

Sec. 2891. Withdrawal of distilled spirits to manufacturing bonded ware-

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