75
STAT.]
PUBLIC LAW 8 7 - 2 3 8 - S E P T. 14, 1961
511
authorized inspector of the Board. Such permit shall, immediately upon receipt of the beverage by the retail licensee, be marked 'canceled' and retained by him. Regulatory " (3) The Commissioners are authorized and empowered to prescribe thofity. by regulation such other methods or devices or both for the assessment, evidencing of payment, and collection of the taxes imposed by this section in addition to or in lieu of the method hereinbefore set forth whenever in their judgment such action is necessary to prevent frauds or evasions." SEC. 3. Sections 23(e), 23(f), 23(i), and 23(j) of the District of Columbia Alcoholic Beverage Control Act, as amended (48 Stat. 332; secs. 25-124(e), 25-124(f), 25-124(i), and 23(j), D.C. Code), are repealed, and sections 23(g) and 23(h) of said Act are renumbered as " 2 3 (d) " and "23(e)", respectively. SEC. 4. Section 23(k) of the District of Columbia Alcoholic Bever- 49 Stat. 9 0 1. age Control Act, as amended (48 Stat. 332; sec. 25-124 (k), D.C. Code), is renumbered as "23(f)" and as so renumbered is amended as follows: By striking the words "of subsection (a), (c), (e), and (i), " from the first sentence, and by amending the last sentence to read as follows: "Each holder of such a license shall, on or before the tenth day of each Monthly report. month, forward to the Board on a form to be prescribed by the Commissioners, a statement under oath, showing the quantity of each kind of beverage, except beer and wines, sold under such license in the District of Columbia during the preceding calendar month and such statement shall be accompanied by payment of any tax imposed under this Act upon any such beverages set forth in said report." SEC. 5. Section 23 of the District of Columbia Alcoholic Beverage Control Act (D.C. Code, sec. 25-124) is further amended by adding at the end thereof the following new subsection: " (g) The Commissioners are authorized to require that the L i c e n s e number. immediate container of each beverage subject to tax under this Act contain the license number of each licensee who sells or offers for sale such beverage. Such license number must be affixed at the time of display or sale of said spirits by the retailer. This subsection shall not apply to spirit containers of less than two ounces." SEC. 6. Nothing in this Act shall be construed as requiring the Stamps. payment of any further tax on beverages to which stamps have been lawfully affixed under provisions of prior law. SEC. 7. The Commissioners or their designated agent are authorized Redemption. to redeem any unused stamps issued under the provisions of prior law or to accept same in payment of tax shown due on a monthly return. SEC. 8. Nothing in this x\.ct shall be construed so as to affect the authority vested in the Board of Commissioners of the District of 3 C R Columbia by Reorganization Plan Numbered 5 of 1952 (66 Stat. 824). 1953 FC o, m19, 4 9.p. p The performance of any function vested by this Act in the Board of 1020. Commissioners or in any office or agency under the jurisdiction and control of said Board of Commissioners may be delegated by said Board of Commissioners in accordance with section 3 of such plan. SEC. 9. This Act shall take effect on the first day of the calendar Effective date. month beginning not less than sixty days after the date of approval of this Act. Approved September 14, 1961.
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