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SUBCHAPTER A-RATE AND PAYMENT OF Tax

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SUBCHAPTER D-SPECIAL PROVISIONS APPLICABLE TO PLAYING CARDS

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Sec. 1830. Exemption in case of exportation.

Sec. 1831. Manufacturers-

Sec. 1832. Stamps----

SUBCHAPTER E-MISCELLANEOUS PROVISIONS

Sec. 1835. Records, statements, and returns.

Sec. 1836. Rules and regulations-

Sec. 1837. Other laws applicable.

Sec. 1838. Cross references.

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CHAPTER 12-SAFE DEPOSIT BOXES

Sec. 1850. Tax...

Sec. 1851. Collection of tax by lessor..

Sec. 1852. Returns..

Sec. 1853. Payment of tax..

Sec. 1854. Refunds and credits.

Sec. 1855. Regulations---

Sec. 1856. Applicability of administrative provisions.

Sec. 1857. Definition of safe deposit box.--

Sec. 1858. Publicity of returns

CHAPTER 13-CIRCULATION OTHER THAN OF

NATIONAL BANKS

Sec. 1900. Rate of tax.

Sec. 1901. Exemption from tax.

Sec. 1902. Returns and payment of tax-

Sec. 1903. Estimation of outstanding circulation in default of return.

Sec. 1904. Penalty for refusal or neglect to make return or payment.

Sec. 1905. Definition of bank or banker.

Sec. 1906. Application of chapter to national banks.---

CHAPTER 14–COTTON FUTURES

Sec. 1920. Tax.--

Sec. 1921. Exemption of spot cotton..

Sec. 1922. Exemption of basis grade contracts.

Sec. 1923. Exemption of tendered grade contracts.

Sec. 1924. Exemption of specific grade contracts.-

Sec. 1925. Form and validity of contracts..

Sec. 1926. Cotton standards ..

Sec. 1927. Bona fide spot markets.

Sec. 1928. Collection and enforcement.

Sec. 1929. Penalties.----

Sec. 1930. Immunity of witnesses.

Sec. 1931. Definitions...

Sec. 1932. Liability of principal for acts of agent-

Sec. 1933. Reports of Secretary of Agriculture.

Sec. 1934. Other laws applicable.

Sec. 1935. Operation of State laws,

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SNUFF MANUFACTURERS

Sec. 2010. Definition.

Sec. 2011. Registration.

Sec. 2012. Statement.

Sec. 2013. Bond.

Sec. 2014. Certificate..

Sec. 2015. Sign.---

Sec. 2016. Factory number.

Sec. 2017. Inventory -

Sec. 2018. Books..

Sec. 2019. Monthly abstracts.

Sec. 2020. Cross reference...

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PART II-DEFINITION AND REQUIREMENTS OF CIGAR AND

CIGARETTE MANUFACTURERS

Sec. 2030. Definition.

Sec. 2031. Registration..

Sec. 2032. Statement.

Sec. 2033. Bond..

Sec. 2034. Sign..

Sec. 2035. Factory number.

Sec. 2036. Inventory -

Sec. 2037. Books.

Sec. 2038. Monthly abstracts.

Sec. 2039. Additional requirements on cigarette manufacturers purchasing

cigarette tubes...

Sec. 2040. Purchases of leaf tobacco from other manufacturers or dealers.

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PART III-DEFINITION AND REQUIREMENTS OF DEALERS IN

LEAF TOBACCO

Sec. 2050. Definition.-

Sec. 2051. Registration.

Sec. 2052. Statement of location of business and places of storage.

Sec, 2053. Bond.

Sec. 2054. Certificate and number.

Sec. 2055. Inventory-

Sec. 2056. Records and invoices.

Sec. 2057. Monthly reports-

Sec. 2058. Demand statement of sales ..

Sec. 2059. Restrictions on sales or shipments.

Sec. 2060. Tax for violating sections 2057 and 2059.

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PART IV-DEFINITION AND REQUIREMENTS OF PEDDLERS

OF TOBACCO

Sec. 2070. Definition..

Sec. 2071. Registration.

Sec. 2072. Statement-

Sec. 2073. Bond.

Sec. 2074. Certificate.

Sec. 2075. Sign.----

Sec. 2076. Restrictions on sales..

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PART III - PENALTIES AND FORFEITURES OF SPECIAL APPLI-

CATION TO CIGARS OR CIGARETTES

SUBPART A-PERSONS IN GENERAL

Sec. 2170. Unlawful boxing, penalty and forfeiture---

Sec. 2171. Unlawful removal from manufactory, forfeiture and penalty-..

Sec. 2172. Fraudulent use of stamps, penalty -

Sec. 2173. Unlawful purchase, receipt, possession, or sale, penalties.,

Sec. 2174. Sale of imported cigars improperly packed and stamped, penalty.

Sec. 2175. Absence of stamp, forfeiture.

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