Page:United States Statutes at Large Volume 44 Part 1.djvu/2298

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INDE _ IBt8!¤&I.R€V€RHé%CUHt1DU9d ‘ _ _ . _ _ I Adulteratéd and process,or··renovated butter+Continued _ nennmom p, 778, 5 571 · ; . c c _, Inspection and branding, p.`_·779, §§ 578, 579 9 Label and notice on ‘_pac_kage, penalty for omission, » ·p. 779,·§ 575 " . . . · · ” · Law as ia oleomargarine applicable to_ adulterated but? · 'ter, p. 779,‘§ 577 V. . ,,3 _ . anmnracairevs statement oi· business, inventories,. etc., p. 778, $572 ‘ - ·. - . · ‘ Packing and sale, regulations, p. 779,_`§ 573 _ _ Penalty for doing business as manufacturer or dealer_ ` ` _ without paying special tax-,. p; 740, ‘§' 195 U - - —· "Penalty`for violation of law, p. 779, § 574 ’ l . ` Sanitary regulation of factories, p. 779,· § 580 _ Tax manufacturers and dealers, p. 741, § 208 r 9 Tax', use of stajnps in payrnent,.p. 779, §-576 ` Wholesale dealers. ~books andreturns, p. 779, § 581 Agents, see Revenue a`gents,’infra_ . _ . · ¢ Alcohol, see Distilled spiritsand wines, infra '· · _ Ale; see inermentea ’liquors,_ infra* ·· _ _ a Animunition, excise tax on sales, p.- 803, § 881 (6)*; p. 1970, Q '§881.(6‘)_"·' _ . '_"· _`° . ‘ ' Amusement places, tax on admissions, p. 802, §’871 ·· T · `Art objects, excise tax on sales and leases, p. 80-1, § 884; _ p. 1970, assi j ‘ ··’· ~ ~ 7 Assessment of taxes" _ , _ y· Seealso Returns by] taxpayers, infra Articles soldwithout stamps, p. 843, §·1176 __ ` Commissioner to. make assessment on return by- col- lector, p. 731, ‘§»§ 97, 102 ‘_ . —‘ ·_ “ Conclusiveness, p. 848, § 12-19 ;, p. ,2020, § ,1249 " Discovery of objects. of taxa-tion,'p. 730, § 91; p. 1961._ Entering premises where. taxable articles are kept, ‘ _ p. 730, §_92 · _ " . - · Injunction against assessment of tax [)l'O1l`lbit€‘d,’ p. 737,, § 154 . _ ._ .~ ‘ ‘ ‘ Limitation on time for assessment, p. .732, §§ 105, 106: ` _ v‘·°1902, §§ 105, 106 — " ‘ · Nonresident taxpayers, p. 731, § 100 _ ‘ _ Search for taxablelproperty, p.. 730, §·91; p. 1961, § 91 — Automobiles, see Moten vehicles, infra h ‘ _. Beer, see Fermentt-$~d—liqi1ors,_ infra _ H Billiard rooms ·. = ‘ I _ -· _ Amount .of.tax on proprietors, p. 713, § .217 ; p. 1965, ·,§217 ‘ . ·i· “ ’ ` Deiiuition, p. 7-13, §‘217`; p. 1965, § 217 . Penalty for maintenance. without paying, occupation - tax,—p. 739, § 192;-p. 743, § .217; p. 1965, `§· 217. I Binoculars, etc., sales, excise tax, p.,_804,`§ 886; pl 1970, 1 Board of Tax Appeals ·__. ` Chairman ofiboard, p. *847,] 1215; 7:..2016, § 1215 Clerical assistance authorized, p. 817., § 1221 . `Deposltions, p. 8-*17, .§ 1220; p. 2017, 5 1220 ` Dilatory appeal, damages, p. 2019, Q 1227 , Divisions of board. p. 847, {,1217; p. 2017, § 1217 ‘ Employees, gtravellng expenses, p. 847, { 1222; p. 2018, 51222 I C Establishment or board, p. 846, § 1211: D. 2010, S 1211 —~ ' Flnalityot boardis decision, p. 2019, .§· 1228 · . . · I Findings of board prima facie evidence of facts, p. 847, $1218: p. 2017, {1218. ‘ _ , ' . Frlvolous appeals, damages, p. 2018, § 1223 _ Hearing and determination of appeals, p. 847, _§§ .1216, "· 1217; D, 20172 .55 1‘?16»` 1217 . 8 » » ‘ Independent agency, status of board, p. 8-16, § 1212 _ · we

’1‘ 2284 _. nternal BéYGDu&+COH[1llU8d‘ _ _ I Board of’TaxiAppeals——(3ontinued . , - I Meetings of board,Itimes and places, `p. 847, { 1219; ~ 2017,-§ 1219 ‘ I _ Members, appointment, tenure of omce and compensa. _. . tion, p. 8}16,_§ 1213I; p. 2016, § 1213 - · ·—·—- number, p. I846, § 1211; p. 2016, § 1211 =’ Notice to takpayer and opportunity to be heard. p. 847, q §1219;Ip.`2017, §1219 . · I I _ { -Oaths, powerto administer, p..8~17“, § 1220; p. 2017, § Ofiicc eqIuipment,_"p. 847, ,§ IHI __ -. ()ii‘ice_of boardglocation, p. 8-47, §‘ 1219; ‘p.·2017, § 1219 . I I Organization of aboard into divisions. p., 847. §" 1217; p, " ·- · ‘ .2017., § 1217Q, — I_ I _ - . * Practice before board by ex-members, p. 847, § 1214; p. 2016, §_1214 ’— _, ‘ ‘ ‘ Procedure, p. 847; § 1219 ;I pi 2017. § 1219 .. . Quorum. p.I 847, I§§ 1216, 1217; p. 2017, §§ 1216. 1217 ‘_ Recess appointees, right to salary, p. 31. § 56 I Reports of 1indlngs·ofIfact and decisions, p. 847,I§ 121:l__; p. 2017,_·§.1219 » _I ·· _- I ~. I Review of mares decision, px 2018, §. 1224 et seq. ISeul.‘ judicial notice,_p; 847,I§ 1215; p.I·2016, _§ .1215 Status of board as independent agency,_p. 846, 5 1212 Trayeling and other expenses, p.·847, § 1222; p. 2018, §1222 .· e . _ I VacancyIin board, etfect, p. 847, §§ 1216, 1217; 'p, 2017, ' . §§1216,1217` _ . Q' . _ Vouchers for expenditures, p._847,i§ .122.2; p. 2018. § 1222 · _» · ” ‘ _ Witnesses, compelling attendances and giving of testi- I. 'mony, p. 847, § 1220; p. 2017,‘§ -1220 I Bond and warehouse system . ’ _ _ . Domestic wines,I removal to bonded premises, p. 770, ' .~,..§l·148 Q . Q ‘· I~ II I Monthly accounts by collectors_of goods stored, p. 725. § 28 I · . · - .. Monthly accounts of articles stored, p. 725, § 28 . Storekeepersassigned to yrarelionses·,’p._ 726, § 37 I Bonds, stamp tax, rate, Ip. 805, § sox (1) I: p, 1971,»§ 901 (1) ` I'»Bowling alleys . o t . . Amount ot.tax on proprietors, rp.- 743, § 217; p. 1963. §_` _217° ‘ · _ —I · ‘ I . i Definition, p. 7-13, 5 217; p. 1965. § 217 Penalty for maintenance yvitbout paying occupation tnxfp. 739, § 192; p. 743, § 217; p. 1965. § 217 .Brand,v, taxation, see Drsrxuazn Srmrrs .•.No·\\’¤xa·:s Brewers, see also Fermented liquors, intra 1 ‘ Penalty for carrying on business witlio_ut· payment of · I tax, p. 739, H 191, 192 · I e I A Rate of occupation tax, p. 740, § 202 it Brokers 5 I - . f · — Amount of tax imposed, p. 743, §§ 213——216;_p. 1965. §§ 213~216 { ’. I . _ ·_ · Penalty for doing business without paying tax, p. 739, ‘ I 9 192: p. 743, st 213416; p.\1965, §§,_-213·=216 Bureau of Internal Revenue 2 . T ‘ General counsel, p. 1961, §,-1a I _ . Practice before bureau by ex—mexnbeIrs of Board of TeX Appeals, p. 847,1 1214; p. 2016, §-1214 ` Business, tax on, see·Special mics, infra - Butter, see Adulteratcd and process or. renovated butter. Gabaret performances, tax on admissions, p; 802.· 5, 871 U 'omem and lenses, excise tax on sale or lease, p. 803.

  • IJ·881_(4Y$ D. 1970. I $81 (4) I