398 CODIFICATION OF INTERNAL REVENUE LAWS CHAPTER 28-PROVISIONS COMMON TO MISCEL- LANEOUS TAXES SUBCHAPTER A-GENERAL PROVISIONS Part I-Stamps, Marks, and Brands SEC. 3300 . ESTABLISHMENT AND ALTERATION. (a) AuTHoRmIATION.- The Commissioner, with the approval of the Secretary, may establish and, from time to time, alter or change the form, style, character, material, and device of any stamp, mark or label used under any provision of the laws relating to internal revenue. (b) APPILCATION OF PENALTY AND FORFEITURE PROVISIONS. -All pains, penalties, fines, and forfeitures provided by law relating to internal revenue stamps shall apply to and have full force and effect in relation to any and all stamps so established by the Commissioner. (c) CRoss REERENCEs. For other provisions giving the Commissioner general authority to establish, alter, and renew stamps, see section 3901 (a) (2). For special authority to provide suitable stamps in case of- Tobacco, snuff, cigars, and cigarettes, see section 2002 Documents, other instruments, and playing cards, see section 1809 (b) (1). Oleomargarine, see sections 2301 (c) (1) and 2313. Adulterated and process or renovated butter, see sections 2321 (c) (1) and 2327 (d). Filled cheese, see sections 2351 (c) and 2361. Mixed flour, see sections 2381 (c) and 2388. Narcotics and marihuana, see sections 2550 (c) (1), 2552, 2590 (c). and 2592 (b). White phosphorus matches, see sections 2651 (c), 2652, and 2069 (a). Cotton futures, see section 1920 (c). Distilled spirits, see sections 2802 and 2803. Fermented liquors, see sections 3151 and 3152. Occupational taxes, see section 3273. Shotguns, rifles, and machine guns, see section 2720 (c). SEC. 3301. ATTACHMENT AND CANCELLATION. (a) GENERAL AUTHORITY TO PRESCRIBE METHODS AND INSTRU- MENTS. -T he stamps referred to in the preceding section shall be attached, protected, removed, canceled, obliterated, and destroyed, in such manner and by such instruments or other means as the Commis- sioner, with the approval of the Secretary, may prescribe; and he is authorized and empowered to make, with the approval of the Secre- tary, all needful regulations relating thereto. (b) CROSS REFERENCES. For authority of the Commissioner to prescribe cancellation of stamps by perforation, see section 3303. For special provisions relating to the attachment, protection, can- cellation, and special issue of stamps in the case of- Tobacco and snuff, see section 2103. Cigars and cigarettes, see section 2112 Documents, other instruments, and playing cards, see sections 1815 and 1816. Oleomargarine, see section 2313. Adulterated and process or renovated butter, see section 2327 (d). Filled cheese, see section 2361. Mixed flour, see section 2388 (a). Narcotics and marihuana, see sections 2552, 2568, and 2592. White phosphorus matches, see section 2659 (a). Distilled spirits, see sections 2802 and 2803. Fermented liquors, see section 3152. Shotguns, rifles, and machine guns, see section 2731. SEC. 3302. EXPENSE The stamps or device or instrument or means of removal or oblit- eration referred to in sections 3300 and 3301 shall entail no addi- tional expense upon the persons required to affix or use the same.
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