CODIFICATION OF INTERNAL REVENUE LAWS the collector shall add a penalty of 5 per centum, together with in- terest at the rate of 6 per centum per annum, upon such tax from the time the same became due; but no interest for a fraction of a month shall be demanded: Provided, That notice of the time when such tax becomes due and payable is given in such manner as may be prescribed by the Commissioner. (d) DEMAND FOR TAX, PENALTY, AND INTEREST. -It shall then be the duty of the collector, in case of the nonpayment of said tax on or before the last day of the month, as aforesaid, to demand payment thereof, with 5 per centum added thereto, and interest at the rate of 6 per centum per annum, as aforesaid, in the manner prescribed by law; and (e) DISTRAINT. -If said tax, penalty, and interest, are not paid within ten days after such demand, it shall be lawful for the collector or his deputy to make distraint therefor, as provided by law. SEC. 3311. ASSESSMENT OF UNPAID TAXES PAYABLE BY STAMP. Whenever any article upon which a tax is required to be paid by means of a stamp is sold or removed for sale by the manufacturer thereof, without the use of the proper stamp, in addition to the penal- ties imposed by law for such sale or removal, it shall be the duty of the Commissioner, within a period of not more than four years (except as provided in section 3312) after such removal or sale upon such information as he can obtain, to estimate the amount of the tax which has been omitted to be paid, and to make an assessment there- for upon the manufacturer or producer of such article. He shall certify such assessment to the collector, who shall immediately de- mand payment of such tax, and upon the neglect or refusal of payment by such manufacturer or producer, shall proceed to collect the same in the manner provided for the collection of other assessed taxes. SEC. 3312. PERIOD OF LIMITATION UPON ASSESSMENT AND COLLEC- TION. Except in the case of income, estate, and gift taxes- (a) GENERAL RLE. -- Al l internal revenue taxes shall (except as provided in subsections (b), (c), and (d)) be assessed within four years after such taxes became due, and no proceeding in court with- out assessment for the collection of such taxes shall be begun after the expiration of five years after such taxes became due. (b) FALSE RETURN OR NO RETURN. - In case of a false or fraudu- lent return with intent to evade tax, or of a failure to file a return within the time required by law, the tax may be assessed, or a pro- ceeding in court for the collection of such tax may be begun without assessment, at any time. (c) WILLFUL A'TEMPT TO EVADE TAX. - In case of a willful attempt in any manner to defeat or evade tax, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun with- out assessment, at any time. (d) COLLEcrroN AFTER AssEssMENT. -W here the assessment of any tax imposed by this title has been made within the statutory period of limitation properly applicable thereto, such tax may be collected by distraint or by a proceeding in court, but only if begun- (1) Within six years after the assessment of the tax, or (2) Prior to the expiration of any period for collection agreed upon in writing by the Commissioner and the taxpayer. SEC. 3313. PERIOD OF LIMITATION UPON REFUNDS AND CREDITS. All claims for the refunding or crediting of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrong- fully collected must, except as otherwise provided by law in the case of income, war-profits, excess-profits, estate, and gift taxes, be pre- 400
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