Page:United States Statutes at Large Volume 53 Part 1.djvu/244

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234 CODIFICATION OF INTERNAL REVENUE LAWS and regulations as shall be prescribed by the Commissioner and approved by the Secretary. (e) CRoss REFERENE-- For duty upon reimportation of tax-free exports, see act of June 17, 1930, c. 497, § 314, 46 Stat. 695 (U. S. C., Title 19, § 1314). Part II-Exportation SEC. 2135. EXEMPTION FROM TAX. (a) SHIPMENTS TO FOREIGN COUNTRIES AND POSSESSIONS OF THE UNITED STATES. - (1) MANUrFACTURES.-Manufactured tobacco, snuff, cigars or cigarettes may be removed for export to a foreign country or for shipment to a possession of the United States without payment of tax under such rules and regulations and the making of such entries, and the filing of such bonds and bills of lading as the Com- missioner, with the approval of the Secretary, shall prescribe. (2) MATERIALS.- Perique tobacco, snuff flour, fine-cut shorts, the refuse of fine-cut chewing tobacco, refuse scraps, clippings, cut- tings, and sweepings of tobacco, may be sold in bulk as material, and without the payment of tax, for export under such restrictions, rules, and regulations as the Commissioner may prescribe. (3) CIGARErrE PAPERS AND TuBEs. -Under such rules and regula- tions as the Commissioner with the approval of the Secretary may prescribe, the taxes imposed by subsection (d) of section 2000 shall not apply in respect of cigarette papers or tubes sold for export or for shipment to a possession of the United States and in due course so exported or shipped. (b) CRoss REFEENCES.- For provisions relating to the exemption from any internal revenue tax of articles shipped from the United States to Puerto Rico, the Philippines, or the Virgin Islands, see sections 3341, 3351, and 3361. For definition of exportation, see section 2197 (b). For exportation free of internal revenue tax, see act of June 17, 1930, c. 497, § 317, 46 Stat. 696 (U. S . C., Title 19, § 1317). SEC. 2136. DRAWBACK. (a) IN GENERAL.- There shall be an allowance of drawback on tobacco, snuff, cigars, or cigarettes on which the tax has been paid by suitable stamps affixed thereto before removal from the place of manufacture, when the same are exported, equal in amount to the value of the stamps found to have been so affixed; the evidence that the stamps were so affixed, and the amount of tax so paid, and of the subsequent exportation of the said tobacco, snuff, cigars, or cigarettes, to be ascertained under such regulations as shall be prescribed by the Commissioner and approved by the Secretary. Any sums found to be due under the provisions of this section shall be paid out of annual appropriations from the general fund of the Treasury: Pro- vided, That no claim for an allowance of drawback shall be enter- tained or allowed until a certificate from the collector of customs at the port from which the goods have been exported, or other evi- dence satisfactory to the Commissioner, has been furnished, that the stamps affixed to the tobacco, snuff, cigars, or cigarettes entered and cleared for export to a foreign country were totally destroyed before such clearance; nor until the claimant has filed a bond, with good and sufficient sureties, to be approved by the collector of the district from which the goods are shipped, in a penal sum double the amount of the tax for which said claim is made, that he will procure, within a reasonable time, evidence satisfactory to the Commissioner that said tobacco, snuff cigars, or cigarettes have been landed at any port without the jurisdiction of the United States, or that after