§ 103 www u.-anu
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108. O¤§e@@é@e•ts¤¤e¢tn§t¤:es——It@§b•; 53 gg gw M may gn thm .1 ;
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pound by hw, howava iam ba _(B. B. ¤ $81&;1{¤r.1, 1879,&l%,}8,NStnt.£1.) 19LN¤t:ics•¤§é••¤d.—F€@ttts¤¤t&wis¤pro- V vided, me collcctmr wall in mma or by depmy, tm · days arte: recdvim my list at taxes from tha Oommimomr t 0!‘I¤t&r¥1&1`B.¤vmwa, gin ncmce tc qa perwa to pay ` s¤ytu¤stabed&=d.¤,to»beldtnth!s r place d »;~·» si to be séni by mail, sta¤u M nmcmt éf ·
taxes and demaadiug payment theres!. V It sum pemcn i
dow mat wl the tams, withih ten days after tm service ér A the sending- by mail (cf auch notice, it shall be the dub of the _` ccllectcr or his deputy to cullact tk mid mms with s 1ty · of 5 per cmtpm ndditicnal uma the nmé1mt§ of t¤xe¤;` and ing t tcrest at me rite at 1 per ccntum a·m0nth.· l (RB. I 3184.) I 1%. Limitation mn tina for me11t -¤1·_ ;¤H¢ctim1 of. htcmal revemn`taxcs.-·—Except as pmvlc1@, in sections 106, 2 107, · 1%*1 ta 10Q, 1110, `aud 1111 act . this tide, all interml 2 mveuue taxa sh;H, nctvritheztnudix the p1*0vi§oi1s of faction ' 102 of this chapter or may other provision ci law, be within {xm: yéars after meh taxes due, and no pmcéeding in mutt for the collection of with taxw shall Abc begun after the expiration of are years {after such taxes became due. (June 2, 1924,;;.4.01 p. m., c. 34, 5 1609 (a), 43 Stat._341._) ` 106.. Same; cvading tax by fraud cr qth~erwise.»rIn 0838 of a false at fraudulent _1‘£tHl'B with intent to evak t&x,· of n mtime to me a required return, or ot a willful pttempt in any _ manner tc deifmt or evade tax, tlye tax may be assessed, or a I proceeding in court for the collection of such tax mhy be begun without assessment, at any time. (June 2, 1924; 4.01 p. m.,* _ c. E4? 5 lwl? (b), 43 Stat. 341.) · " · ‘ · 197. Ccilectiea nf tix by distraint 6: proceeding in court; ° mcecdings for collection of tn; Without •sscssm&L——Where ' the assessment of the tax is mae within the period prescribéd _ in sections, 195 and 106 ci this chapter `suéh tax may be collected 'by distréim or by ta préceedlng in court, begun within féx years aim; the a wt1 of the tax. Nbthihg in this Gtk shall be construed as, preventing the begixmhg, without
W of Q proceeding in mutt for the collection ot the *
tax at laxpy time b€fol#éy the gxpitntféh at the period provided ` in section 195 {G: the Mgimnixxg bz suéh pr0éegding.» (June 2, 1924, 4.01 p. m., e. 234, { 1099”»(c), 43 Stat. BA1.) 1%. E§c¢ of existing li§it8€i0B5.·~S·@ti0DS 1% to 107 of this chaptgr sha}! not (1) authorize the mcssment `ct a tax or Q the collection thereof by éistraint or by a proceeding in eourt it ma June 2, 1924, such 8.SS%§.l1}€l1t, di§1‘&iBt,-df preceeding was; barred by the period df limitation than in existence, or (2) med any a§ e¤t made, or distraint or prciceeding in court 4h€g'G!1, before $§€h’fd8f6.‘ ‘ (June 2, 1924, 4.01 p. m., cg 234, _§ 1§G9 (d), 43 Stat. 841.) t . I ._ . ¢ 1%. Payment of taxes; c¢rti§¢dt ·cbecks;· ultimate pay-» ` dnt.--—-It shhli bé lawtqi for coliectors ct internal revenue to rmeivc {ct intémal taxa and all public dues cértihed checks drawn on national and banks, and companies during t such time and under such regulations as the Secretary of thé T Téeasuw may prescribe., No person, mwever, who may be 2 indebted to the United Stntm on s, t’ ot internal tax& ? who shall have tendered a cértihcd check cr checks as mb-. · visimml payment for meh duties or takes, in accordance with the terms of this sqqticny shtml be released from this ablignticm i ta make ultimate payment tbareot and; meh ces·ti §ad check = sc received has béeu duly paid; and itnny such checbso rg- 1 mired is not duly paid by the bank m which it is drawn and 4 so certifying, the United Statm shall, in ndditimz to its right ~ to exact payment {mm the patty originally iizdebted therefor, » 1 have a lien for the amount at such check U upon all the u
mu. uvnvs . 732 Q meh one mw lmennt mil be ed of iwemu ¤¤ee&cet¤en;er•¤¤%·delm¤@@q•¢¤et¤ald b•u,meptt¤¤ ·ye¤m`•nd¤pkeo&•dm>lo¤ and tw ci Qc Qnimd for th amour;
on me @@t1cn M Dom ofeocu p (ltr. 2, 191,1, e.·1B1, S 1, IB Stat. 9%: Her, 3, 1913,
e ue, at sw. wss.) · · 119.&me;United&¢tee@§&e!hdebt%•n4
$e&-·-0ollec® meme, at pir with nn
edjnsmmrt Mfor seemed none er mttieetes of tn,
te ¤ M@ by Unitm! $¤® 85E MV Qhetks
ln pement of !mom,”¤sr·¤w¤, me tam and . eny other texu payable me `theneby damp duwrncn I. of Internal Bevmne, with the approval ei the or tm Trwsury, shellmeicrlbe; hull e so recelrw le netp¢£1dbytl1ehenkonwhtehitledrswn§ep¤sonhy vrhqél sn&*®ck hné been tendued tha1I,t&;& heh tm we pay- ment of the tax sndfor all ad www to the mme extent `es it snch cmck hed not been tudered. (Iene 2, 1924, 4.91 p. m., c. %4, S 1621 (el, 43 Stat. 341.)} 111...S•¤e;t framonal BQ1'¢I`G{‘l» &egarled.—·—In the peymentof any tex under this title nw hwnamp 4 fractional part.of—e cent shall be dlste: unless it s ts to one4helf cent or inoregin which case it be to 1 cent, (Feb, 24, 1919, e. 18, {H13, 48 Stet. 1145; Nov; 23, 1921, c. 136, Q 1306, 42 Stat. 810; June 2, IWQ, 4.91 p. m., cr'234, I 1021, $ Stat,. 847.) _ s » ‘ ‘ »- - 112. Receipts fx taxes.-5-·Every colbctoe: end collector shell give reedma `for ell mums by excepting only L·when.the mute are in peymmt for New me and _ delivered; but no collector et ‘ deputy collector sheH mue e reeelpt»ln`lleu of {stamp rwresenting e ur. (R. S. E 31%; Mer. -1, 1879, c. 1%, { 3, w Stat. 331.) _ 113. Same; {noone tax.-—Bvery `collecter to whomeuy wY· ment ofgnyincomnetnxismndeshnllnpnnreqmstgiveto the person making such pnymnt n Stull written m pslnted recépt, stating the emonnt mid and the pertlenler .ee@t for whtw ,, such payment wsa made; end. whenever any whter pays tnxee J on account of payments made or to he made by hs e to seperate creditors the collector chnh, lf by meh debtm, give on separate receipt forthe tax petdon account ot each credhor in such forni that the dwtor can conveniently produce smh receipts seperately to his several let their respective demands np to the •m@w stated in the receipts; and such receipt shell be en§clent' » - »¥ ~ ln tenor of such debtor to justify him in withholding kw his next pay- ment to hte creditor the emunt t@in stated; bnt the creditor may, upon giving to his debtor e full receipt acknowledging the payment to him of any; com ectnnily pnld one ecceptlng the amount of tex peld as etoreeeld nr tying the same) ce e further eeémnction d the debt to ttutnmonnt, require the surrender to htm of eu® coltectofsi ¥¢¢gW· (Jnne 2, 1924, 4.91 p.·"m., c. $4, { 1021 (h), e3 8tnt.'34'¥.) · , 114. Monthly epecial when tax pay- able.-—All returns requlrw to be spade monthly by soy person liable to tex shall be made on or before thelwh dey of cern month, and the tex or clue thereon Qall be returned by the »Coxm·eissioner‘ of Internal Revenue to the collector on or before the lost dey of each month. All returns for which no provision is otlxerwlee made ehell he made on or before the 10th day of the month emeritus time when the tax is due end liable to be ememd, andthe tex thereon shell here ` turned es- herein progidm for monthly returns; end shall the cue and payable on or before the inet day of- the month in which the mwsment is so made. When- the Qld tex ,ls not. peld on or before thelnct dey of the month, as nforesnld, the zollector add e penalty of 5 per centum;-together with
