SEC. 3279. LIABILITY IN CASE OF DIFFERENT BUSINESSES OF SAME OWNERSHIP AND LOCATION. Whenever more than one of the pursuits or occupations described in this chapter are carried on in the same place by the same person at the same time, except as otherwise provided in this chapter the tax shall be paid for each according to the rates severally prescribed. SEC. 3280. LIABILITY IN CASE OF DEATH OR CHANGE OF LOCATION. (a) REQUIREMENTS.-When any person who has paid the special tax for any trade or business dies, his wife or child, or executors or administrators or other legal representatives, may occupy the house or premises, and in like manner carry on, for the residue of the term for which the tax is paid, the same trade or business as the deceased before carried on, in the same house and upon the same premises, without the payment of any additional tax. And when any person removes from the house or premises for which any trade or business was taxed to any other place, he may carry on the trade or business specified in the collector's register at the place to which he removes, without the payment of any additional tax: Provided, That all cases of death, change, or removal, as aforesaid, with the name of the successor to any person deceased, or of the person making such change or removal, shall be registered with the collector, under regulations to be prescribed by the Commissioner. (b) REGISTRATION.— For registration in case of narcotics, marihuana, and firearms, see sections 3221, 3231, and 3261, respectively. (c) TRANSFER OF DUTIES. For transfer of powers and duties of Commissioner and his agents, in case of liquor, see section 3170. SEC. 3281. DISCRETIONARY METHOD ALLOWED COMMISSIONER FOR COLLECTING TAX. Whether or not the method of collecting any tax imposed by section 3220 is specifically provided in this chapter, any such tax may, under regulations prescribed by the Commissioner with the approval of the Secretary, be collected by stamp, coupon, serial-numbered ticket, or such other reasonable device or method as may be necessary or helpful in securing a complete and prompt collection of the tax. All administrative and penalty provisions of subchapters A, B, and C of chapter 11, in so far as applicable, shall apply to the collection of any tax which the Commissioner determines or prescribes shall be collected in such manner. SEC. 3282. APPLICATION OF SUBCHAPTER. The provisions of this subchapter, so far as applicable, shall extend to and include and apply to the special taxes imposed under subchapter A, and to the persons upon whom they are imposed. TABLE OF CONTENTS CHAPTER 28-PROVISIONS COMMON TO MISCELLANEOUS TAXES SUBCHAPTER A-GENERAL PROVISIONS PART I-STAMPS, MARKS, AND BRANDS Sec. 3300. Establishment and alteration. Sec. 3301. Attachment and cancellation. Sec. 3302. Expense. Sec. 3303. Cancellation of stamps by perforation. 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. 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. 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. PART IV-MISCELLANEOUS PROVISIONS Sec. 3330. Witnessing of returns in lieu of oath. Sec. 3331. Exemption from tax of domestic goods purchased for the United States. 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. Sec. 3335. Cross reference. SUBCHAPTER B-PROVISIONS OF SPECIAL APPLICATION TO THE PHILIPPINES, VIRGIN ISLANDS, AND PUERTO RICO PART I-PHILIPPINE ISLANDS Sec. 3340. Shipments to the United States. Sec. 3341. Shipments from the United States. Sec. 3342. Imports from countries other than the United States. PART II-VIRGIN ISLANDS Sec. 3350. Shipments to the United States. PART III-PUERTO RICO Sec. 3360. Shipments to the United States. 397 CHAPTER 28-PROVISIONS COMMON TO MISCEL LANEOUS TAXES SUBCHAPTER A-GENERAL PROVISIONS Part I-Stamps, Marks, and Brands SEC. 3300. ESTABLISHMENT AND ALTERATION. (a) AUTHORIZATION.-The Commissioner, with the approval of the Secretary, may establish and, from time to time, alter or change the form, style, character, material, and device of any stamp, mark, or label used under any provision of the laws relating to internal revenue. (b) APPLICATION OF PENALTY AND FORFEITURE PROVISIONS.-All pains, penalties, fines, and forfeitures provided by law relating to internal revenue stamps shall apply to and have full force and effect in relation to any and all stamps so established by the Commissioner. (c) CROSS REFERENCES. For other provisions giving the Commissioner general authority to Documents, other instruments, and playing cards, see section 1809 (b) (1). Oleomargarine, see sections 2301 (c) (1) and 2313. Adulterated and process or renovated butter, see sections 2321 (c) (1) and 2327 (d). Filled cheese, see sections 2351 (c) and 2361. Mixed flour, see sections 2381 (c) and 2388. Narcotics and marihuana, see sections 2550 (c) (1), 2552, 2590 (c). and 2592 (b). White phosphorus matches, see sections 2651 (c), 2652, and 2059 (a). Cotton futures, see section 1920 (c). Distilled spirits, see sections 2802 and 2803. Fermented liquors, see sections 3151 and 3152. Occupational taxes, see section 3273. Shotguns, rifles, and machine guns, see section 2720 (c). SEC. 3301. ATTACHMENT AND CANCELLATION. (a) GENERAL AUTHORITY TO PRESCRIBE METHODS AND INSTRUMENTS. The stamps referred to in the preceding section shall be attached, protected, removed, canceled, obliterated, and destroyed, in such manner and by such instruments or other means as the Commissioner, with the approval of the Secretary, may prescribe; and he is authorized and empowered to make, with the approval of the Secretary, all needful regulations relating thereto. (b) CROSS REFERENCES. For authority of the Commissioner to prescribe cancellation of stamps by perforation, see section 3303. For special provisions relating to the attachment, protection, cancellation, and special issue of stamps in the case of— Tobacco and snuff, see section 2103. Cigars and cigarettes, see section 2112. Documents, other instruments, and playing cards, see sections 1815 and 1816. Oleomargarine, see section 2313. Adulterated and process or renovated butter, see section 2327 (d). Mixed flour, see section 2388 (a). Narcotics and marihuana, see sections 2552, 2568, and 2592. White phosphorus matches, see section 2659 (a). Distilled spirits, see sections 2802 and 2803. Fermented liquors, see section 3152. Shotguns, rifles, and machine guns, see section 2731. SEC. 3302. EXPENSE. The stamps or device or instrument or means of removal or obliteration referred to in sections 3300 and 3301 shall entail no additional expense upon the persons required to affix or use the same. SEC. 3303. CANCELLATION OF STAMPS BY PERFORATION. In lieu of or in addition to other requirements of law in that respect, all stamps used for denoting internal revenue taxes may, in the discretion of the Commissioner, be canceled by perforations to be made in such manner and form as the Commissioner may, by regulation, prescribe. SEC. 3304. REDEMPTION OF STAMPS. (a) AUTHORIZATION.-The Commissioner, subject to regulations prescribed by the Secretary, may, upon receipt of satisfactory evidence of the facts, make allowance for or redeem such of the stamps, issued under authority of law, to denote the payment of any internal revenue tax, as may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected. (b) METHOD AND CONDITIONS OF ALLOWANCE.-Such allowance or redemption may be made, either by giving other stamps in lieu of the stamps so allowed for or redeemed, or by refunding the amount or value to the owner thereof, deducting therefrom, in case of repayment, the percentage, if any, allowed to the purchaser thereof; but no allowance or redemption shall be made in any case until the stamps so spoiled or rendered useless shall have been returned to the Commissioner, or until satisfactory proof has been made showing the reason why the same can not be returned; or, if so required by the said Commissioner, when the person presenting the same can not satisfactorily trace the history of said stamps from their issuance to the presentation of his claim as aforesaid. (c) TIME FOR FILING CLAIMS.-No claim for the redemption of or allowance for stamps shall be allowed unless presented within four years after the purchase of such stamps from the Government. (d) FINALITY OF COMMISSIONER'S DECISIONS.-The finding of facts in and the decision of the Commissioner upon the merits of any claim presented under or authorized by this section shall, in the absence of fraud or mistake in mathematical calculation, be final and not subject to revision by any accounting officer. (e) TOBACCO AND CIGARS. For special provisions relating to redemption of spoiled stamps, in the case of tobacco, snuff, cigars, or cigarettes, see section 2198. SEC. 3305. TRANSMISSION OF STAMPS TO INTERNAL REVENUE OF FICERS. The transmission of internal revenue stamps to the officers of the internal revenue service shall be made through the mails of the United States in registered packages. Part II-Assessment, Collection, and Refund SEC. 3310. RETURNS AND PAYMENT OF TAX. (a) MONTHLY RETURNS.-All returns required to be made monthly by any person liable to tax shall be made on or before the 10th day of each month, and the tax assessed or due thereon shall be returned by the Commissioner to the collector on or before the last day of each month. (b) OTHER RETURNS.-All returns for which no provision is otherwise made shall be made on or before the 10th day of the month succeeding the time when the tax is due and liable to be assessed, and the tax thereon shall be returned as herein provided for monthly returns, and shall be due and payable on or before the last day of the month in which the assessment is so made. (c) ADDITION TO TAX IN CASE OF NONPAYMENT.-When the said tax is not paid on or before the last day of the month, as aforesaid, the collector shall add a penalty of 5 per centum, together with interest at the rate of 6 per centum per annum, upon such tax from the time the same became due; but no interest for a fraction of a month shall be demanded: Provided, That notice of the time when such tax becomes due and payable is given in such manner as may be prescribed by the Commissioner. (d) DEMAND FOR TAX, PENALTY, AND INTEREST.-It shall then be the duty of the collector, in case of the nonpayment of said tax on or before the last day of the month, as aforesaid, to demand payment thereof, with 5 per centum added thereto, and interest at the rate of 6 per centum per annum, as aforesaid, in the manner prescribed by law; and (e) DISTRAINT.-If said tax, penalty, and interest, are not paid within ten days after such demand, it shall be lawful for the collector or his deputy to make distraint therefor, as provided by law. 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. SEC. 3312. PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION. Except in the case of income, estate, and gift taxes (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. 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, except as otherwise provided by law in the case of income, war-profits, excess-profits, estate, and gift taxes, be pre |