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" ... are lost (otherwise than by theft) or destroyed by fire, casualty, or act of God, while in the possession or ownership of the manufacturer or export warehouse proprietor. "
Legalization of Illicit Drugs: Hearing Before the Select Committee on ... - Página 238
por United States. Congress. House. Select Committee on Narcotics Abuse and Control - 1989
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The Code of Federal Regulations of the United States of America

1983 - 212 páginas
...tax and prior to the time for payment of such tax, are lost (otherwise than by theft) or destroyed by fire, casualty, or act of God, while in the possession or ownership of the manufacturer who removed such articles, or are withdrawn by him from the market. (d) Remission of tax...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1984 - 426 páginas
...proprietor liable for the tax, where such articles in bond are lost (otherwise than by theft) or destroyed by fire, casualty, or act of God, while in the possession or ownership of the manufacturer or export warehouse proprietor. (e) Refund of tax. Taxes paid on cigars, cigarettes, and...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2002 - 172 páginas
...tax on tobacco products and cigarette papers and tubes lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, while in the possession or ownership of such taxpayer, or withdrawn by him from the market. Any claim for refund of tax under this section...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2000 - 360 páginas
...tax on tobacco products and cigarette papers and tubes lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, while in the possession or ownership of such taxpayer, or withdrawn by him from the market. Any claim for refund of tax under this section...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1959 - 1064 páginas
...from the market by such manufacturer, or the product is lost (otherwise than by theft) or destroyed by fire, casualty, or act of God, while in the possession or ownersnip of the manufacturer. Claim for refund of the value of such stamps shall be filed on Form...
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Internal Revenue Bulletin: Cumulative bulletin, Tema 2

United States. Internal Revenue Service - 1968 - 1034 páginas
...the tax on such articles which were after tai payment lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, while in the possession or ownership of such export warehouse proprietor, or withdrawn by him from the market. Any claim for refund under this...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1962 - 1090 páginas
...tobacco products and cigarette papers and tubes lost (otherwise than by theft) or destroyed, by lire, casualty, or act of God, while in the possession or ownership of the manufacturer, importer, or export warehouse proprietor, or withdrawn by him from the market, may be...
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Manufactured Tobacco--manufacturers, Importers, and Dealers: Part 275 of ...

United States. Internal Revenue Service - 1959 - 24 páginas
...tobacco materials by theft or destruction. Every loss of tobacco materials by theft, or destruction by fire, casualty, or act of God, while in the possession or ownership of a manufacturer of tobacco, shall be reported to the assistant regional commissioner and the facts of...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 páginas
...withdrawn by him from the market; or on such articles lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, while in the possession...ALLOWANCE. — If the tax has not yet been paid on tobacco products and cigarette papers and tubes proved to nave been withdrawn from the market or lost...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1962 - 976 páginas
...otherwise, on tobacco products aud cigarette papers and tubes lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, while in the possession or ownership of the manufacturer, importer, or export warehouse proprietor, or withdrawn by him from the market, may be...
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