Page:United States Statutes at Large Volume 53 Part 1.djvu/743

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CCXXXVIII Tobacco, Snuff, Cigars, and Cigarettes- Continued. Miscellaneous provisions- Cigars and cigarettes, inspection of § 2191 Cross references------------ § 2199 Forfeited tobacco, snuff, cigars, and cigarettes, disposal of - § 2190 Manufacturers, record of- . § 2193 Other laws applicable ------ § 2196 Peddler's certificate, inspection of § 2192 Records, statements, and returns § 2194 Redemption of stamps on packages withdrawn from market_ § 2198 Rules and regulations ------- § 2195 Territorial extent of law - - - § 2197 Packing, stamping, and selling require- ments- Cigars and cigarettes- Classification----------- § 2110 Cross references --------- § 2114 Packages---------------- § 2111 Sales of cigars and cigarettes § 2113 Stamps ---------------- § 2112 Packages----------------- § 2100 Sales of tobacco------------ § 2104 Snuff flour---------------- § 2102 Stamps------------------- § 2103 Tobacco in bulk----------- § 2101 Penalties and forfeitures- Cigars and cigarettes, penalties and forfeitures of special application to- Absence of stamp, forfeiture § 2175 Customs officers ---------- 2181 Empty boxes ------------ § 2176 Fraudulent claim for drawback, penalty------------- § 2177 Fraudulent use of stamps, penalty § 2172 Imported cigars improperly packed and stamped, penalty for sale of----------------- § 2174 Manufacturers---------- § 2180 Unlawful boxing, penalty and for- feiture-------------- § 2170 Unlawful purchase, receipt, pos- session, or sale, penalties § 2173 Unlawful removal from manufac- tory, forfeiture and penalty § 2171 Tobacco, snuff, cigars, and cigarettes, penalties and forfeitures com- mon to- Failure to register, penalty- § 2150 Fraudulently stamped packages, possession, sale of, or from, penalty---------- .- § 2151 Page 245 24( 246 24E 24( 246 246 24( 24( 24( 233 230 23C 232 231 228 230 229 229 229 242 245 242 243 242 242 243 241 242 241 235 235 Tobacco, Snuff, Cigars, and Cigarettes- Continued. Penalties and forfeitures-Continued. Tobacco, snuff, cigars, and cigarettes, penalties and forfeitures com- mon to-Continued. Information, returns, and payment of tax, violations relating to; penalties ---------- § 2156 Peddlers, forfeitures relating to § 2154 Peddler's certificate, refusal to per- mit inspection, penalty_ § 2153 Peddling unlawfully, penalty § 2152 Relanding unlawfully when shipped for export, penalty and for- feiture ----------. - § 2155 Tobacco and snuff, penalties and for- feitures of special application to- Customs officers - _-- -- -- § 2163 Leaf tobacco, dealers in, penalties § 2162 Manufacturers----------- § 2161 Persons in general--- - -- §2160 Rate and payment of tax- Cross references ----------. §2003 Payment of tax- ---------- §2002 Rate of tax-------------- § 2000 Taxpayer ---------------- § 2001 Toilet Preparations, etc., excise tax on § 3401 Transfers to Avoid Income Tax, Tax on: "Foreign trust", definition - .- § 1252 Imposition of tax ----------- § 1250 Nontaxable transfers --------- §1251 Payment and collection- ..- - - - - - § 1253 Returns, publicity of --------- § 1254 Transportation and Communication: Administrative provisions- Applicability of ------------ 3473 Effective date ------------ § 3474 Payment of taxes .--------- §3470 Refunds and credits- -------- 3471 Regulations ----- .- -- -- -- - § 3472 Oil by pipe line- Returns ---------- .- -- .- - § 3461 Publicity of------------- § 3462 Tax ------------------- § 3460 Telegraph, telephone, radio, and cable facilities- Cross reference ------------ §3468 Tax- Exemption from--------- §3466 Imposition and rate of--- § 3465 Returns and payment --- § 3467 Treasury: Collections, covering of, into- Deposit of--------------- § 3971 Depositories for ------------ 3970 Page 236 236 236 235 236 240 240 238 237 221 220 219 220 410 172 172 172 172 172 423 423 423 423 423 422 422 421 423 422 422 422 485 485 INDEX , --- -- -- ,-