Page:United States Statutes at Large Volume 63 Part 1.djvu/1392

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District of Columbia-Continued Revenue Act of 1949-Continued Excise tax upon issuance of titles to motor vehicles --------------- Real property, increase in rate of tax- ation_ --- ---- --- ---- --- ---- - Revenue Act of 1947, amendments- _ Sales Tax Act-------------------- Separability clause -- __----------- Use Tax Act---------------------- Revised Statutes, sections 764 and 771, repeal. - ------ _-------___------ Saint Ann's Infant Asylum and Ma- ternity Hospital, contractual serv- ices, appropriation for ----------- Saint Elizabeths Hospital. See separate title. Salary increases, employees- Policemen, firemen, teachers, etc---- Postal Rate Revision and Federal Em- ployees Salary Act of 1948, effec- tive date of additional compen- sation under _---_-__-- - --- --- Sales Tax Act----------------------- Appeals from determination of tax on denial of application for refund- _ Assessment or reassessment by As- sessor, false and incorrect re- turns -_-_------------------- Assessor, additional powers ----- __ Bulk sales ---------------------- Collection ----------------------- Date of imposition __-- -- __ -- -- -- - Definitions---------------------- Determination of tax ------------- Exemptions----------------------- Exemptions from terms, "sales price", "retail sale", and "sale at retail" Notices ---- .. - -- .. ..-..--.. Penalties and interest.


Prosecutions --------------------- Rate----------------------------- Refunds ------------------------- Registration of retail establishments_ Regulations, authority of Commis- Page 128 139 129 112 139 124 110 314 376 408 112 120 123 121 121 117 115 112 119 115 114 124 123 124 115 120 122 sioners ---------- - __ __ _- - - - - 121 Reimbursement by purchaser for tax_ 115 Returns and payments of tax ------- 118 Secrecy of returns ------- .- _-----_ 119 Time extensions, assessment of ad- ditional tax -------. - -- -- -- -- . 124 Unlawful advertising ------ _ _----- 118 Sanitation, Division of, appropriation for; restriction --.--- ----.---- -.- 319 Schools. See Public schools, this title. Secret Service forces, appropriation for reimbursement for benefit pay- ments to ------------------- 252,362 Securities, U. S ., investment of funds in; crediting of proceeds---------- 324 District of Columbia-Contint Sewer Division, appropriatic Soil investigations, appropri Stenographic reporting se: propriations available-- Street and Bridge Divisio priation for----------- Street improvements ----- Street lighting, rates for-.- - Strikes against U. S . Govi D. C . Government, res ued on for----- iation for__ rvices, ap- >ns, appro-


- 31 -- ----- - 31 ernment or

triction on

employment of persons engaging in_ Suitland Parkway, Md., consideration as extension of D. C. park system; ad- ministration ------- _------____-. Surveyor's office, appropriation for --- Tax Appeals, Board of, appropriation for--------------_ - -- --- -- -- . - Taxes. See Revenue Act of 1949, this title. Taxicabs, regulations respecting meters, zones, and rates, restriction on use of funds ---------------- ______ Teachers. See Public schools, this title. Teachers' Leave Act of 1949 --------- Temporary Home for Former Soldiers, Sailors, and Marines, appropria- tion for--_----_-____--___--___ Titles and Tags, Registrar of, con- tinuance in classification--------- Traffic Act, 1925, amendment, excise tax upon issuance of titles to motor vehicles ----------------------- Traffic safety education, appropriation for-------------------------- Travel Expense Act of 1949---------- Effective date ----.-----..--. Trees and Parking, Division of, appro- priation for- .- - .. . ... ..... . . Trust funds, investments in U. S . secu- rities; crediting of proceeds --_ _ _- Typewriters, availability of funds; pur- Page 319 315 324 16, 317 17, 318 316 323 612 315 304 305 842 314 319 128 318 166 167 319 324 chase price -------------- .- -- -- 238 Uniform Common-Trust Fund Act --- 938 Use Tax Act- Collection of tax ----------------- 127 Date of imposition ---------------- 126 Definitions ---------------------- _ 124 Exemptions ---------- _ _-_ _-_ _ __ _ 127 Exemptions from terms, "retail sale", "sale at retail", and "sold at retail" --------------. - - -- -. - 125 Payment of tax by purchaser ------- 127 Payment of tax by vendor; reimburse- ment by purchaser ------------ 126 Provisions of D. C. Sales Tax Act applicable ----------------- 126, 128 Registration ------------- . - -- -- - - 128 Returns and payments of tax------- 127 Unlawful advertising------------- 127 INDEX LXII