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CHAPTER 39. Regulatory Taxes.
SUBCHAPTER A. Narcotic drugs and marihuana.
Part I. Narcotic drugs.
Subpart A. Tax on opium, isonipecaine, opiates, and coca
leaves.
Page
Sec. 4723. Possession by person not registered..
691
Sec. 4724. Unlawful acts in case of failure to register and
pay special tax..
692
Sec. 4725. Other laws applicable..
693
Sec. 4726. Cross references__.
Subpart D. General provisions relating to narcotic drugs.
Sec. 4731. Definitions...
Sec. 4732. Records, statements, and returns.
695
Sec. 4733. Confiscation and disposal of seized drugs.
Sec. 4734. Laws unaffected..
696
Sec. 4735. Administration in Puerto Rico, the Trust
Territory of the Pacific Islands, Guam, the
Canal Zone, and the Virgin Islands..
Sec. 4755. Unlawful acts in case of failure to register and
Part III. Miscellaneous provisions relating to narcotic drugs and
marihuana.
Sec. 4771. Stamps. -
704
Sec. 4772. Exemption from tax and registration__
Sec. 4773. Inspection of returns, order forms, and pre-
CHAPTER 39. Regulatory Taxes-Continued
SUBCHAPTER B. White phosphorus matches.
Sec. 4801. Imposition of tax..........
Sec. 4802. Definition of white phosphorus...
Sec. 4803. Stamps--
Sec. 4804. Requirements on manufacturers.
Sec. 4805. Importation and exportation..
Sec. 4806. Cross references...
SUBCHAPTER C. Adulterated butter and filled cheese.
Part I. Adulterated and process or renovated butter.
Subpart A. Tax on products.
707
708
Sec. 4811. Imposition of tax-
709
Sec. 4812. Importation of adulterated butter..
Sec. 4813. Stamps..
710
Sec. 4814. Requirements applicable to manufacturers__
Sec. 4815. Requirements applicable to dealers__.
Sec. 4816. Exportation of adulterated butter...
711
Sec. 4817. Inspection of process or renovated butter.
Sec. 4818. Administrative decisions relating to adulter-
ated butter.......
713
Sec. 4833. Requirements applicable to manufacturers -
Sec. 4834. Requirements applicable to wholesale and
retail dealers..
715
716
Sec. 4877. Cross references__.
SUBCHAPTER E. Circulation other than of national banks.
Sec. 4881. Imposition of tax.
Sec. 4903. Liability in case of business in more than one
location...
731
Sec. 4904.
Liability in case of different businesses of
same ownership and location___
732
tion___
Sec. 4905. Liability in case of death or change of loca-
Sec. 4906. Application of State laws-
Sec. 4907. Federal agencies or instrumentalities.
SUBTITLE E-ALCOHOL, TOBACCO, AND CERTAIN OTHER
EXCISE TAXES
CHAPTER 51. Distilled Spirits, Wines, and Beer.
SUBCHAPTER A. Gallonage and occupational taxes.
Part I. Gallonage taxes.
Subpart A. Distilled spirits.
Sec. 5001. Imposition, rate, and attachment of tax.
Sec. 5002. Definitions...
733
735
Sec. 5008. Abatement, remission, refund, and allowance
for loss or destruction of distilled spirits..
743
Sec. 5009. Drawback..
748
Subpart B. Rectification.
Sec. 5021. Imposition and rate of tax..
Sec. 5022. Tax on cordials and liqueurs containing wine.
Sec. 5023. Tax on blending of beverage rums or brandies.
Sec. 5024. Definitions--
Sec. 5054. Determination and collection of tax on beer.
Sec. 5055. Drawback of tax..
755
756
Sec. 5056. Refund and credit of tax, or relief from
liability..
Subpart E. General provisions.
Sec. 5061. Method of collecting tax..
757
Sec. 5062. Refund and drawback in case of exportation.
Sec. 5063. Floor stocks refunds on distilled spirits, wines,
CHAPTER 51. Distilled Spirits, Wines, and Beer-Continued
SUBCHAPTER A. Gallonage and occupational taxes-Continued
Sec. 5105. Notice of manufacture of and permit to set
Sec. 5142. Payment of tax..
769
Sec. 5143. Provisions relating to liability for occupa-
tional taxes_
Sec. 5144. Supply of stamps.
770
Sec. 5145. Application of State laws. -
771
Sec. 5146. Preservation and inspection of records, and
Sec. 5178. Premises of distilled spirits plants..
Sec. 5179. Registration of stills..
777
779
Sec. 5180. Signs...
Sec. 5181. Cross references
SUBCHAPTER C. Operation of distilled spirits plants.
Part I. General provisions
Sec. 5201. Regulation of operations_.
Sec. 5202. Supervision of operations-
Sec. 5203. Entry and examination of premises..
780
781
782
SUBCHAPTER C. Operation of distilled spirits plants-Continued
Part I. General provisions-Continued
Sec. 5204. Gauging-
Sec. 5205. Stamps-
Sec. 5206. Containers..
Sec. 5207. Records and reports.---
Part II. Operations on bonded premises.
Subpart A. General.
Sec. 5211. Production and entry of distilled spirits...
Sec. 5212. Transfer of distilled spirits between bonded
premises--
783
785
786
787
Sec. 5213. Withdrawal of distilled spirits from bonded
premises on determination of tax..........
Sec. 5214. Withdrawal of distilled spirits from bonded
premises free of tax or without payment of
tax..
Sec. 5215. Return of tax determined distilled spirits to
bonded premises.--.
Sec. 5222. Production, receipt, removal, and use of dis-
tilling materials..
Sec. 5234. Mingling and blending of distilled spirits..
793
Sec. 5235. Bottling of alcohol for industrial purposes.--
Sec. 5236. Discontinuance of storage facilities and trans-
Sec. 5243. Sale of abandoned spirits for denaturation
without collection of tax..
Sec. 5275. Records and reports.
Part III. Operations on bottling premises.
Sec. 5251. Notice of intention to rectify.
Sec. 5252. Regulation of operations...
SUBCHAPTER D. Industrial use of distilled spirits.
Sec. 5273. Sale, use, and recovery of denatured distilled
Sec. 5274. Applicability of other laws.
SUBCHAPTER E. General provisions relating to distilled spirits.
Part I. Return of materials used in the manufacture or recovery
795
796
797
798
799
of distilled spirits.
Sec. 5291. General.
800
Part II. Regulation of traffic in containers of distilled spirits.
Sec. 5301. General____.
Part III. Miscellaneous provisions.
Sec. 5311. Detention of containers_
802
Sec. 5312. Production and use of distilled spirits for ex-
perimental research___
Sec. 5313. Withdrawal of distilled spirits from customs
custody free of tax for use of the United
States..
Sec. 5314. Special applicability of certain provisions
Sec. 5315. Status of certain distilled spirits on July 1,