INFORMATION AND RETURNS SUBCHAPTER B-DETERMINATION OF TAX LIABILITY SEC. 3611. RETURNS EXECUTED BY TAXPAYER. When not otherwise provided for- (a) PREPARATION.- (1) BY TAXPAYER. -It shall be the duty of any person made liable to any special tax or other tax imposed by law, to make a list or return, verified by oath, to the collector or a deputy collector of the district where located, of the articles or objects, including the quantity of goods, wares, and merchandise, made or sold and charged with a tax, the several rates and aggregate amount accord- ing to the forms and regulations to be prescribed by the Commis- sioner, with the approval of the Secretary, for which such person is liable. (2) BY COLLECTOR OR DEPUTY COLLECTOR.- If any person liable to pay any tax, or owning, possessing, or having the care or manage- ment of property, goods, wares, and merchandise, articles or objects liable to pay any tax shall fail to make and exhibit a list or return required by law, but shall consent to disclose the particulars of any and all the property, goods, wares, and merchandise, articles, and objects liable to pay any tax, or any business or occupation liable to pay any tax as aforesaid, then, and in that case, it shall be the duty of the collector or deputy collector to make such list or return, which, being distinctly read, consented to, and signed and verified by oath by the person so owning, possessing, or having the care and management as aforesaid, may be received as the list of such person. (b) TIME FOR FILINO.- The list or return required under subsec- tion (a) shall be made- (1) SPECIAL TAXES. - In the case of a special tax, on or before the 31st day of July in each year, and (2) OTHER TAXES.-In other cases before the day on which the taxes accrue. (c) DELINQUENCY. -In case no annual list or return has been rendered by such person to the collector or deputy collector as required by law, and the person shall be absent from his or her residence or place of business at the time the collector or a deputy collector shall call for the annual list or return, it shall be the duty of such collector or deputy collector to leave at such place of resi- dence or business, with some one of suitable age and discretion, if such be present, otherwise to deposit in the nearest post office, a note or memloranlduml addressed to such person, requiring hiIn or her to render to such collector or deputy collector the list or return required by law within ten days from the date of such note or memorandum, verified by oath. SEC. 3612. RETURNS EXECUTED BY COMMISSIONER OR COLLECTOR. (a) ArTHoRrrY Or CoLLEcroR.- I f any person fails to make and file a return or list at the time prescribed by law or by regulation made under authority of law, or makes, willfully or otherwise, a false or fraudulent return or list, the collector or deputy collector shall make the return or list from his own knowledge and from such information as he can obtain through testimony or otherwise. (b) ATrHoRrrY OF COMMISsIONER. -In any such case the Commis- sioner may, from his own knowledge and from such information as he can obtain through testimony or otherwise- (1) To MAKE RETURN. -Make a return, or (2) To AMEND COLLECTOR'S RrETRN. -Amend any return made by a collector or deputy collector. (c) LEGAL STATUS OF RETURNS.-Any return or list so made and subscribed by the Commissioner, or by a collector or deputy collector and approved by the Commissioner, shall be prima facie good and sufficient for all legal purposes. 437
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