Page:United States Statutes at Large Volume 53 Part 1.djvu/204

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194 CODIFICATION OF INTERNAL REVENUE LAWS SEC 1719. DISCRETIONARY METHOD ALLOWED COMMISSIONER FOR COLLECTING TAX. Whether or not the method of collecting any tax imposed by this chapter is specifically provided herein, any such tax may, under regu- lations 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 help- ful 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 col- lected in such manner. SEC. 1720. 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. 1721. 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. 1722 . 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. 1723. EFFECTIVE DATE OF CHAPTER. This chapter shall take effect on the first day of that calendar month occurring next after the enactment of this title. SEC. 1724. CROSS REFERENCES. For general provisions relating to stamps, information and returns, assessment, collection, and refund, see sections 3310 to 3313, and chapters 34 to 37, inclusive.