788
74Tir CONGRESS . SESS. I. CH. 641 . AUGUST 24, 1935 . Time and method of the Treasury . The time and method of such packaging and the time tamps, ad breaking and method of attaching or affixing such stamps and the time and packages. circumstances under which packages may be broken shall be estab- lished in accordance with such regulations as the Commissioner, with the approval of the Secretary of the Treasury, may prescribe as desirable or necessary to facilitate the collection of the taxes levied Customs of the in- by this title. In prescribing and approving rules and regulations dustry . for the packaging of potatoes and the attaching or axing of stamps, the Commissioner and the Secretary of the Treasury shall give due weight to the customs of the industry . Identification of po- b tat oes
(b) To facilitate the collection of the tax upon a change in the . form of potatoes imposed by subsection (a) of section 202 of this title, the Commissioner, with the approval of the Secretary of the Treasury, is authorized by regulation to prescribe appropriate means of identifying potatoes, the change of form of which is subject to such tax, and for the identification of the products of such potatoes . Rules and regale
RULES AND REGULAtiONS lions . Prescribing and pub- SEC . 212. The Commissioner, with the approval of the Secretary lishing . of the Treasury, shall prescribe and publish such rules and regula- tions as he may deem needful in administering provisions of this title relating to the revenue including rules and regulations for the issue, sale, custody, p roduction, cancelation, d estruction, and disposi- tion of tax st amps an d the c ancelat ion and destruc tion of tax-exemption stamps, and the substitution or replacement of tax stamps in cases of loss, destruction, or defacement thereof . Authori ty of Se cre- SEC. 213. The Secretary of AgT iculture is authorized to make such taryofAgriculture. Agneultnre.
rules a nd regul ations as may b e neces sary to carry o ut the powers vested in him by the provisions of this title . Returns; require-
SEC . 214. (a) All producers, warehousemen, processors, carriers, men t of; filing. retai lers, fa ctors, handlers , and a ny other person who the Commis - sioner has reason to believe to have information with respect to pota- toes produced, or sold, or subject to a tax on a change in the form of potat oes, may be req uired, u nder re gulation s presc ribed jo intly b y the S ecretary of the Treasur y and t he Secre tary of Agricul ture, t o make such returns, render such statements, give such information, and keep such records as they may deem necessary for the proper administration of this title . Refusal t o file; pen- alty . (b) Any person willfully failing or refusing to file such a return, render such statement, give such information, or keep such records, or filing a willfully false return, or rendering or giving willfully false statements or information or willfully keeping false records, shall be guilty of a misdemeanor and upon conviction thereof, shall be punished by a fine of not more than $1,000 or by imprisonment not exceeding one year, or both . Refunds. Claims for ; time for filing. Recover y of tax e rro- neously collected ; juris- diction of courts . REFUNDS SEC . 215 . (a) No refund of any tax, penalty, interest, or sum of mone y paid shall be allowe d under this ti tle unl ess clai m there for is presented within one year after the date of payment of such tax, penalty, interest, or sum . (b) No suit or proceeding shall be maintained in any court for the recovery of any tax under this title alleged to have been errone- ously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner illegally or wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner according to the provisions of law in that regard and the regulations of the Secretary of the Treasury established in pur-
