Miscellaneous Taxes-Continued. Provisions common to-Continued. Miscellaneous provisions-Continued. Foreign countries, exports to- Drawback in case of- - - § 3333 Exemption from tax of- - § 3332 Returns- Extension of time for filing § 3334 Witnessing of, in lieu of oath § 3330 Penalties and forfeitures- Drawback, penalty for fraudulently claiming------------ § 3326 Emptied stamped packages, provi- sions relating to----- § 3323 False statements to purchasers re- garding tax, penalties for § 3325 Packages containing forfeited goods, forfeiture of -------- § 3322 Possession with intent to sell in fraud of law or to evade tax § 3320 Removal or concealment with in- tent to defraud the revenue § 3321 Sales to evade tax, penalty for § 3324 Philippine Islands- Imports from countries other than the United States - - § 3342 Internal revenue collections, de- posit of------------- § 3343 Shipments from the United States § 3341 Shipments to the United States § 3340 Puerto Rico- Shipments from the United States § 3361 Shipments to the United States § 3360 Stamps, marks, and brands- Attachment and cancelation- § 3301 Establishment and alteration § 3300 Expense---------------- § 3302 Perforation, cancelation of stamps by----------------- § 3303 Redemption of stamps -- - § 3304 Transmission of stamps to internal revenue officers----- - § 3305 Virgin Islands- Shipments from the United States § 3351 Shipments to the United States § 3350 Renovated butter------------------- Safe deposit boxes------------------ Page 403 403 403 403 402 401 402 401 401 401 402 404 404 404 403 40( 401 391 391 391 391 39! 391 40, 40, 25: 20X Miscellaneous Taxes-Uontinued. Tobacco, snuff, cigars, and cigarettes-- Transfers to avoid income tax, tax on -- Vegetable oils------------------- Imported---------------------- White phosphorus matches---------- Mixed Flour: Definition------------------ § 2380 Emptied packages, stamps on- § 2383 Exportation---------------- § 2385 Importation ---.------------- § 2384 Manufacturers or packers, requirements on---------------------- § 2382 Occupational taxes- Definition --------------- § 3217 Penalties------- --------- § 3216 Tax-------------------- § 3215 Penalties------------------ § 2386 Penalties and forfeitures, recovery of § 2387 Regulations----------------- § 2389 Stamps, contracts for -------- § 2390 Tax----------------------- §2381 Tobacco stamp laws applicable- § 2388 Mortgagees, liens for taxes, validity of, against ------------------- § 3672 Motorcycles, excise tax on------ § 3403 N Narcotics: Delegation of powers and duties by Secretary, authorization- _ § 2606 Marihuana- Burden of proof----------- § 2597 Definitions --------------- § 2604 Delegation of powers-------- § 2600 Forfeitures--------------- § 2598 Inspection of returns, order forms and prescriptions---------- § 2595 Insular possessions, administration in ----------------- § 2603 Order forms -------------- § 2591 Other laws applicable ------ § 2601 Penalties ---------------- §2596 Records, statements, and returns § 2594 Regulations--------------- § 2599 Stamps ------------------ § 2592 Tax -------------------- §2590 Territorial extent of law --- § 2602 Unlawful possession-------- § 2593 Occupational taxes- Definitions--------------- § 3228 Exemption from tax and registra- tion ----------------- § 3222 Failure to register and pay special tax, unlawful acts in case of_ § 3224 Other laws applicable ------ §3227 Penalties --------------- §3225 Registration -------------- 3221 ..- .. I INDEX CCXXX Page 219 172 264 267 284 260 261 262 262 261 382 382 382 262 263 263 263 260 263 449 410 283 282 283 282 282 281 283 280 283 282 281 282 281 279 283 281 384 383 383 384 384 383 I i I5
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