PROVISIONS COMMON TO MISCELLANEOUS TAXES (b) EXEMPTION FROM TAX IMPOSED IN THE VIRGIN ISLANDS. -Such articles shipped from such islands to the United States shall be ex- empt from the payment of any tax imposed by the internal revenue laws of such islands. SEC. 3351. SHIPMENTS FROM THE UNITED STATES. (a) TAX IMPOsED IN VIRGIN IsLANDS. -There shall be levied, col- lected, and paid in the Virgin Islands upon articles imported from the United States, a tax equal to the internal revenue tax imposed in such islands upon like articles there manufactured. (b) EXEMPTION FROM TAX IMPOSED IN THE UNITED STATES.- Such articles going into such islands from the United States shall be ex- empt from payment of any tax imposed by the internal revenue laws of the United States. Part III-Puerto Rico SEC. 3360. SHIPMENTS TO THE UNITED STATES. (a) RATE OF TAX. -Except as provided in section 3123, articles of merchandise of Puerto Rican manufacture coming into the United States and withdrawn for consumption or sale shall be subject to a tax equal to the internal revenue tax imposed in the United States upon the like articles of merchandise of domestic manufacture. (b) PAYMENT OF TAX. - (1) UPON ENTRY INTO UNITED STATEs. - Such tax shall be paid by internal revenue stamp or stamps to be purchased and provided by the Commissioner and to be procured from the collector of internal revenue at or most convenient to the port of entry of said merchan- dise in the United States, and to be affixed under such regulations as the Commissioner, with the approval of the Secretary, shall prescribe. (2) BEFORE SHIPMENT FROM PUERTO RIco. - All United States in- ternal revenue taxes imposed by law on articles of Puerto Rican manufacture coming into the United States for consumption or sale may be paid by affixing to such articles before shipment thereof a proper United States internal revenue stamp denoting such pay- ment. (A) APPOINTMENT OF DEPUTY COLLECTOR AT SAN JUAN.-FOr the purpose of carrying into effect the provisions of paragraph (2) of this subsection, the Secretary is authorized to grant to such collector of internal revenue as may be recommended by the Commissioner and approved by the Secretary, an allowance for the salary and expenses of a deputy collector to be stationed at San Juan, Puerto Rico, the appointment of this deputy to be approved by the Secretary. (B) BOND OF DEPUTY COLLECTOR AT SAN JUAN.-Before entering upon the duties of his office such deputy collector shall execute a bond, payable to the collector appointing him, in such amount and with such sureties as he may determine. (C) DUTIES OF DEPUTY COLLECTOR AT SAN JUAN. -The collector will place in the hands of such deputy all stamps necessary for the payment of the proper tax on articles produced in Puerto Rico and shipped to the United States, and the said deputy, upon proper payment made for said stamps, shall issue them to manu- facturers in Puerto Rico. All such stamps so issued or trans- ferred to said deputy shall be charged to the collector and be accounted for by him as in the case of other tax-paid stamps. The deputy collector assigned to this duty shall perform such other work in connection with the inspection and stamping of such articles, and shall make such returns as the Commissioner may, by regulations approved by the Secretary, direct. 405
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