Page:United States Statutes at Large Volume 53 Part 1.djvu/734

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CCXXIX Manufacturers' Excise and Import Taxes-Continued. Import taxes-Continued. Lumber----__ ___ _- .. . .. . -- § 3424 Petroleum and derivatives-- _ § 3422 Manufacturing Bonded Warehouses, es- tablishment, use, etc ------ § 3177 Distilled spirits and wines rectified in, special provisions relating to § 3178 Margarine. See Oleomargarine. Marihuana: Burden of proof ----------- § 2597 Definitions ------------ _ -- -- 2604 Delegation of powers------ _ __ § 2600 Forfeitures --------- ___


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§ 2598 Inspection of returns, order forms and prescriptions ------- _---- § 2595 Insular possessions, administration in § 2603 Occupational taxes- Cross references --------- _ § 3239 Definitions ------------ ..- - § 3238 Exemption from tax and registration § 3232 Failure to register and pay special tax, unlawful acts in case of Other laws applicable -- _ _ -- Penalties --------- . - ... ... Registration --------.. .. .. Returns------------- ___ _ Special taxpayers, list of---- Tax ------. .. ... .- ..- -. ... Order forms


___-- Other laws applicable -------- Penalties -------------- _.--- § 3234 § 3237 § 3235 § 3231 § 3233 § 3236 § 3230 § 2591 § 2601 § 2596 Records, statements, and returns § 2594 Regulations ----------------- 2599 Stamps -------------------- § 2592 Tax------------.---------- § 2590 Territorial extent of law ------ § 2602 Unlawful possession ---------- § 2593 Marine-Animal Oil, tax on imported § 2491 (a) Matches. See also White Phosphorus Matches. Excise tax on certain --------- § 3409 Mechanical Refrigerators, excise tax on § 3405 Microscopists, appointment and employ- ment of------------ §§ 3920, 3921 Miscellaneous Provisions: Commissioner's decisions, prohibition of administrative review of_ § 3790 Definitions------------------ 3797 Delinquent taxes, interest on - § 3794 District courts, jurisdiction to issue orders, processes, and judgments § 3800 Pag 41, 414 371 37, 28, 28: 28, 28: 281 283 387 387 386 386 387 387 386 386 387 385 280 283 282 281 282 281 279 283 281 267 412 412 478 467 469 468 471 Miscellaneous Provisions-Continued. Frauds, expenses of detection and punishment of----- ---- _ § 3792 Income tax cases, mitigation of effect of limitation and other provisions in--------. ----- ------- § 3801 Insolvent banks, exemption from tax § 3798 Joint-stock land banks, income from obligations and mortgages issued by ------ ---------. . . -- § 3799 Penalties and forfeitures------ § 3793 Real estate, administration of, acquired by the United States -- § 3795 Rules and regulations --__ - .. § 3791 Separability clause --------- § 3802 Stationery, purchase of---- __ § 3796 Miscellaneous Taxes: Admissions -------------- ..--- _ ____ Adulterated butter ---------- __.____ Alaskan railroads tax -------__ __ ___ - Animal oils, imported -------- ... ... . Butter, adulterated, process or reno- vated ------------- ...-- -_--- Capital stock------- ______- - __-_ _._ Cheese, filled ---------. -. ... - ___.__ Circulation other than of national banks------------------__ _____ Coconut oil --. --- -- -. .- - _____.___.- Cotton futures ---------. ___._____- Documents, other instruments, and playing cards ----- . Dues ------------------- ... ...--- -- Employment taxes ---------.-- -- Filled cheese -------------- -- -. - -___ Firearms. -- -- -- -.. .. .. Fish oils, imported ------------ .. -- _ Flour, mixed---------------- Liquor-------------------- - ---- -- Mixed flour-------------- Narcotics------------------ Occupational --------------------- __ Oleomargarine --------------- -.-_ _ Process butter ------------ Provisions common to- Assessment, collection, and refund- Assessment and collection, period of limitation on------- § 3312 Cross reference----------- § 3314 Refunds and credits, period of limitation upon ------- 3313 Returns and payment of tax- § 3310 Unpaid taxes payable by stamp, assessment of-------- 3311 Miscellaneous provisions- Cross reference ---------- 3335 Domestic goods purchased for the United States, exemption from tax of-------------- . 3331 Page 467 471 470 471 468 468 467 473 469 189 252 173 267 252 169 256 207 264 210 195 192 175 256 288 267 260 298 260 269 380 247 252 400 401 400 399 400 403 403 INDEX .-----