TABLE OF CONTENTS CHAPTER 28-PROVISIONS COMMON TO MISCELLANEOUS TAXES SUBCHAPTER A--GENERAL PROVISIONS PART I-STAMPS, MARKS, AND BRANDS Sec. 3300. Establishment and alteration. Sec. 3301 . Attachment and cancellation. Sec. 3302 . Expense. Sec. 3303. Cancellation of stamps by perforation. Sec. 3304. Redemption of stamps. Sec. 3305. Transmission of stamps to internal revenue officers. PART II-ASSESSMENT, COLLECTION, AND REFUND Sec. 3310. Returns and payment of tax. Sec. 3311. Assessment of unpaid taxes payable by stamp. Sec. 3312 . Period of limitation upon assessment and collection. Sec. 3313. Period of limitation upon refunds and credits. Sec. 3314 . Cross reference. PART III-PENALTIES AND FORFEITURES Sec. 3320. Possession with intent to sell in fraud of law or to evade tax. Sec. 3321 . Removal or concealment with intent to defraud the revenue. Sec. 3322 . Forfeiture of packages containing forfeited goods. Sec. 3323 . Provisions relating to emptied stamped packages. Sec. 3324 . Penalty for sales to evade tax. Sec. 3325 . Penalties for false statements to purchasers regarding tax. Sec. 3326. Penalty for fraudulently claiming drawback. PART IV-MISCELLANEOUS PBOVISIONB Sec. 3330. Witnessing of returns in lieu of oath. Sec. 3331 . Exemption from tax of domestic goods purchased for the United States. Sec. 3332 . Exemption from tax of exports to foreign countries. Sec. 3333 . Drawback in case of exports to foreign countries. Sec. 3334 . Extension of time for filing returns. Sec. 3335 . Cross reference. SUBCIAPTER B-PROVISIONS OF SPECIAL APPLICATION TO THE PHILIPPINES, VIIRGIN ISLANDS, AND PUERTO RICO PART I-PHILIPPINE ISLANDS Sec. 3340 . Shipments to the United States. Sec. 3341. Shipments from the United States. Sec. 3342. Imports from countries other than the United States. Sec. 3343 . Deposit of internal revenue collections. PART II-VImBGI ISLANDS Sec. 3350 . Shipments to the United States. Sec. 3351 . Shipments from the United States. PART III-PUEBTO RICO Sec. 3360 . Shipments to the United States. Sec. 3361 . Shipments from the United States. 397
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