CODIFICATION OF INTERNAL REVENUE LAWS SUBCHAPTER D-SPECIAL PROVISIONS APPLICABLE TO PLAYING CARDS SEC. 1830. EXEMPTION IN CASE OF EXPORTATION. Playing cards may be removed from the place of manufacture for export to a foreign country, without payment of tax, or affixing stamps thereto, under such regulations and the filing of such bonds as the Commissioner, with the approval of the Secretary, may prescribe. SEC. 1831. MANUFACTURERS. (a) DEFINITION.- Every person who offers or exposes for sale play- ing cards, whether the articles so offered or exposed are of foreign manufacture and imported or are of domestic manufacture, shall be deemed the manufacturer thereof, and subject to all the duties, liabilities, and penalties imposed by law in regard to the sale of do- mestic articles without the use of the proper stamps denoting the tax paid thereon. (b) REGISTRATION.-Every manufacturer of playing cards shall register with the collector of the district his name or style, place of residence, trade, or business, and the place where such business is to be carried on. (c) PENALTY FOR FAILURE TO REGISTER. -Every manufacturer of playing cards who fails to register as provided and required in sub- section (b) shall be subject to a penalty of $50. SEC. 1832. STAMPS. (a) SUPPLY.- The stamps on playing cards shall be furnished to the collectors requiring them, and collectors shall, if there be any manufacturers of playing cards within their respective districts, keep on hand at all times a supply equal in amount to two months' sales thereof, and shall sell the same only to such manufacturers as have registered as required by law and to importers of playing cards, who are required to affix the same to imported playing cards. (b) COLLECTOR'S ACCOUNT.- Every collector shall keep an account of the number and denominate values of the stamps sold by him to each manufacturer and importer. SUBCHAPTER E-MISCELLANEOUS PROVISIONS SEC. 1835. RECORDS, STATEMENTS, AND RETURNS. Every person liable to any tax imposed by this chapter or for the collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regu- lations as the Commissioner, with the approval of the Secretary, may from time to time prescribe. SEC. 1836. RULES AND REGULATIONS. For authority of the Commissioner, with the approval of the Secre- tary, to prescribe and publish all needful rules and regulations for the enforcement of this chapter see section 3791. SEC. 1837. OTHER LAWS APPLICABLE All administrative, special, or stamp provisions of law, including the law relating to the assessment of taxes, so far as applicable, shall be extended to and made a part of this chapter. SEC. 1838. CROSS REFERENCES. For general provisions relating to stamps, information and returns, assessment, collection, and refund, see chapters 28 and 34 to 37, inclusive. 204
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