(b) CUTTING OILS.-For purposes of this subpart, the term "cutting oils" means oils sold for use in cutting and machining operation (including forging, drawing, rolling, shearing, punching, and stamping) on metals. SEC. 4093. EXEMPTION OF SALES TO PRODUCER. Under regulations prescribed by the Secretary or his delegate, no tax shall be imposed under this subpart upon lubricating oils sold to a manufacturer or producer of lubricating oils for resale by him. Subpart C-Special Provisions Applicable to Petroleum Products Sec. 4101. Registration and bond. Sec. 4102. Inspection of records, returns, etc., by local officers. SEC. 4101. REGISTRATION AND BOND. Every person subject to tax under section 4081 or section 4091 shall, before incurring any liability for tax under such sections, register with the Secretary or his delegate and shall give a bond, to be approved by the Secretary or his delegate, conditioned that he shall not engage in any attempt, by himself or by collusion with others, to defraud the United States of any tax under such sections; that he shall render truly and completely all returns, statements, and inventories required by law or regulations in pursuance thereof and shall pay all taxes due under such sections; and that he shall comply with all requirements of law and regulations in pursuance thereof with respect to tax under such sections. Such bond shall be in such sum as the Secretary or his delegate may require in accordance with regulations prescribed by him, but not less than $2,000. The Secretary or his delegate may from time to time require a new or additional bond in accordance with this section. SEC. 4102. INSPECTION OF RECORDS, RETURNS, ETC., BY LOCAL OFFICERS. Under regulations prescribed by the Secretary or his delegate, records required to be kept with respect to taxes under this part, and returns, reports, and statements with respect to such taxes filed with the Secretary or his delegate, shall be open to inspection by such officers of any State or Territory or political subdivision thereof or the District of Columbia as shall be charged with the enforcement or collection of any tax on gasoline or lubricating oils. The Secretary or his delegate shall furnish to any of such officers, upon written request, certified copies of any such statements, reports, or returns filed in his office, upon the payment of a fee of $1 for each 100 words or fraction thereof in the copy or copies requested. Subchapter B-Household Type Equipment, Etc. Part I. Refrigeration equipment. Part II. Electric, gas, and oil appliances. Part III. Electric light bulbs. PART I-REFRIGERATION EQUIPMENT Sec. 4111. Imposition of tax. SEC. 4111. IMPOSITION OF TAX. There is hereby imposed upon the sale of the following articles (including in each case parts or accessories therefor sold on or in connection with the sale thereof) by the manufacturer, producer, or importer a tax equivalent to the specified percent of the price for which so sold: ARTICLES TAXABLE AT 5 PERCENT Household type refrigerators (for single or multiple cabinet installations) having, or being primarily designed for use with, a mechanical refrigerating unit operated by electricity, gas, kerosene, or gasoline. Household type units for the quick freezing or frozen storage ARTICLES TAXABLE AT 10 PERCENT PART II-ELECTRIC, GAS, AND OIL APPLIANCES Sec. 4121. Imposition of tax. SEC. 4121. IMPOSITION OF TAX. There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles of the household type (including in each case parts or accessories therefor sold on or in connection with the sale thereof), a tax equivalent to 5 percent of the price for which so sold: Electric, gas, or oil water heaters. Electric flatirons. Electric air heaters (not including furnaces). Electric immersion heaters. Electric blankets, sheets, and spreads. Electric, gas, or oil appliances of the type used for cooking, warming, or keeping warm food or beverages for consumpon the premises. Electric mixers, whippers, and juicers. Electric direct-motor and belt-driven fans and air circulators. Electric or gas clothes driers. Electric door chimes. Electric dehumidifiers. Electric dishwashers. Electric food choppers and grinders. Electric hedge trimmers. Electric ice cream freezers. Electric mangles. Electric pants pressers. Electric, gas, or oil incinerator units and garbage disposal units. PART III-ELECTRIC LIGHT BULBS Sec. 4131. Imposition of tax. SEC. 4131. IMPOSITION OF TAX. There is hereby imposed upon the sale by the manufacturer, producer, or importer of electric light bulbs and tubes, not including articles taxable under any other provision of this chapter, a tax equivalent to 10 percent of the price for which so sold. Subchapter C-Entertainment Equipment Part I. Radio and television sets, phonographs and records, etc. PART I-RADIO AND TELEVISION SETS, PHONOGRAPHS AND RECORDS, ETC. Sec. 4141. Imposition of tax. Sec. 4142. Definition of radio and television component. SEC. 4141. IMPOSITION of tax. There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles (including in each case parts or accessories therefor sold on or in connection with the sale thereof), a tax equivalent to 10 percent of the price for which so sold: Radio receiving sets. Automobile radio receiving sets. Automobile television receiving sets. Combinations of any of the foregoing. SEC. 4142. DEFINITION OF RADIO AND TELEVISION COMPONENT. As used in section 4141, the term "radio and television components" means chassis, cabinets, tubes, speakers, amplifiers, power supply units, antennae of the "built-in" type, phonograph mechanisms, and phonograph record-players, which are suitable for use on or in connection with, or as component parts of, any of the articles enumerated in section 4141, whether or not primarily adapted for such use. SEC. 4143. EXEMPTION FOR COMMUNICATION, ETC., EQUIPMENT. (a) IN GENERAL.-Except in the case of radio and television components and phonograph records, the tax imposed by section 4141 shall not apply to communication, detection, or navigation equipment of the type used in commercial, military, or marine installations. (b) COMPONENTS.-The tax imposed by section 4141 on radio and television components shall not apply to any article which is suitable for use only on or in connection with, or as a component of, articles exempt from tax under subsection (a). PART II-MUSICAL INSTRUMENTS Sec. 4151. Imposition of tax. SEC. 4151. IMPOSITION OF TAX. There is hereby imposed upon the sale of musical instruments by the manufacturer, producer, or importer a tax equivalent to 10 percent of the price for which so sold. Subchapter D-Recreational Equipment Part I. Sporting goods. Part II. Photographic equipment. Part III. Firearms. PART I-SPORTING GOODS Sec. 4161. Imposition of tax. SEC. 4161. IMPOSITION OF TAX. There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles (including in each case parts or accessories of such articles sold on or in connection therewith, or with the sale thereof) a tax equivalent to 10 percent of the price for which so sold: Badminton nets, rackets and racket frames (measuring 22 inches overall or more in length), racket string, shuttlecocks, and standards. Billiard and pool tables (measuring 45 inches overall or more in length) and balls and cues for such tables. Bowling balls and pins. Clay pigeons and traps for throwing clay pigeons. Cricket balls and bats. Croquet balls and mallets. Curling stones. Deck tennis rings, nets and posts. Fishing rods, creels, reels and artificial lures, baits and flies. Golf bags (measuring 26 inches or more in length), balls and clubs (measuring 30 inches or more in length). Lacrosse balls and sticks. Polo balls and mallets. Skis, ski poles, snowshoes, and snow toboggans and sleds (measuring more than 60 inches overall in length). Squash balls, rackets and racket frames (measuring 22 inches overall or more in length), and racket string. Table tennis tables, balls, nets and paddles. Tennis balls, nets, rackets and racket frames (measuring 22 inches overall or more in length) and racket string. PART II-PHOTOGRAPHIC EQUIPMENT Sec. 4171. Imposition of tax. Sec. 4172. Definition of certain vendees as manufacturers. SEC. 4171. IMPOSITION OF TAX. There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles (including in each case parts or accessories of such articles sold on or in connection there |