Page:United States Statutes at Large Volume 53 Part 1.djvu/227

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TABLE OF CONTENTS CHAPTER 15.--TOBACCO, SNUFF, CIGARS, AND CIGARETTES SUBCHAPTER A-RATE AND PAYMENT OF TAX Sec. 2000 . Rate of tax. Sec. 2001 . Taxpayer. Sec. 2002 . Payment of tax. Sec. 2003. Cross references. SUBCHIAPTER B-MANUFACTURERS, DEALERS, AND PEDDLERS PART I-DEFINITION AND REQUIREMENTS OF TOBACCO AND SNUFF MANUFACTUBEBS Sec. 2010. Definition. Sec. 2011. Registration. Sec. 2012. Statement. Sec. 2013. Bond. Sec. 2014. Certificate. Sec. 2015 . Sign. Sec. 2010 . Factory number. Sec. 2017. Inventory. Sec. 2018 . Books. Sec. 2019. Monthly abstracts. Sec. 2020. Cross reference. PART II-DEFINITIoN AND REQUIREMENTS OF CIGAR AND CIGAiERTB MANUFAorBEBRS Sec. 2030 . Definition. Sec. 2031 . Registration. Sec. 2032 . Statement. Sec. 2033. Bond. Sec. 2034 . Sign. Sec. 2035. Factory number. Sec. 2036 . Inventory. Sec. 2037. Books. Sec. 2038 . Monthly abstracts. Sec. 2039. Additional requirements on cigarette manufacturers purchasing cigarette tubes. Sec. 2040 . Purchases of leaf tobacco from other manufacturers or dealers. PART III-DEINrrioN AND REQUIREMENTS OF DEALERS IN LEAF TOBACCO Sec. 2050 . Definition. Sec. 2051 . Registration. Sec. 2052 . Statement of location of business and places of storage. Sec. 2053 . Bond. Sec. 2054 . Certificate and number. Sec. 2055 . Inventory. Sec. 2056 . Records and invoices. Sec. 2057. Monthly reports. Sec. 2058 . Demand statement of sales. Sec. 2059. Restrictions on sales or shipments. Sec. 2060 . Tax for violating sections 2057 and 2059. PART IV-DEFINITION AND REQUIRBMNTS OF PEDDLEBS OF TOBACCO Sec. 2070. Definition. Sec. 2071. Registration. Sec. 2072. Statement. Sec. 2073. Bond. Sec. 2074. Certificate. Sec. 2075. Sign. Sec. 2076. Restrictions on sale. 98907--39-PT . 1 -15 217