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CHAPTER 51. Distilled Spirits, Wines, and Beer-Continued
SUBCHAPTER F. Bonded and taxpaid wine premises.
Sec. 5362. Removals of wine from bonded wine cellars.
808
Sec. 5363. Taxpaid wine bottling house operations___
Sec. 5364. Standard wine premises..
809
Sec. 5365. Segregation of operations..
Sec. 5366. Supervision...
Sec. 5367. Records__
Sec. 5368. Gauging, marking, and stamping.
Sec. 5369. Inventories..
Sec. 5370. Losses__
Sec. 5371. Insurance coverage, etc.
Sec. 5372. Sampling--
Sec. 5373. Wine spirits...
Part III. Cellar treatment and classification of wine.
Sec. 5381. Natural wine__
810
811
Sec. 5382. Cellar treatment of natural wine..
Sec. 5383. Amelioration and sweetening limitations for
natural grape wines.
Sec. 5391. Exemption from rectifying and spirits taxes.
Sec. 5392. Definitions__
Sec. 5412. Removal of beer in containers or by pipeline.
Sec. 5413. Brewers procuring beer from other brewers__
Sec. 5414. Removals from one brewery to another be-
Sec. 5416. Definitions of bottle and bottling.
SUBCHAPTER H. Miscellaneous plants and warehouses.
Sec. 5522. Withdrawal of distilled spirits to manufac-
turing bonded warehouses..
823
Sec. 5523. Special provisions relating to distilled spirits
and wines rectified in manufacturing
bonded warehouses...
824
SUBCHAPTER I. Miscellaneous general provisions.
Sec. 5551. General provisions relating to bonds.--
Sec. 5552. Installation of meters, tanks, and other
apparatus---
Sec. 5553. Supervision of premises and operations.
Sec. 5554. Pilot operations...
Sec. 5555.
Sec. 5556.
Records, statements, and returns.
Regulations.--.
Sec. 5557. Officers and agents authorized to investigate,
issue search warrants, and prosecute for
Page
825
826
827
Sec. 5561. Exemptions to meet the requirements of the
828
Sec. 5562. Exemptions from certain requirements in
cases of disaster___
SUBCHAPTER J. Penalties, seizures, and forfeitures relating to liquors.
Part I. Penalty, seizure, and forfeiture provisions applicable to
distilling, rectifying, and distilled and rectified products.
Sec. 5601. Criminal penalties..
829
Sec. 5602. Penalty for tax fraud by distiller..
832
Sec. 5603. Penalty relating to records, returns, and
reports.
Sec. 5605.
Sec. 5604. Penalties relating to stamps, marks, brands,
and containers _ _ _
Penalty relating to return of materials used
in the manufacture of distilled spirits, or
from which distilled spirits may be re-
covered...
Sec. 5606. Penalty relating to containers of distilled
Sec. 5607. Penalty and forfeiture for unlawful use,
recovery, or concealment of denatured
distilled spirits, or articles--
Sec. 5612. Forfeiture of taxpaid distilled spirits remain-
ing on bonded premises---
Sec. 5614. Burden of proof in cases of seizure of spirits.
Sec. 5615. Property subject to forfeiture__
Part II. Penalty and forfeiture provisions applicable to wine and
wine production.
Sec. 5661. Penalty and forfeiture for violation of laws
and regulations relating to wine...--
Sec. 5662. Penalty for alteration of wine labels..
Sec. 5663. Cross reference_.
Part III. Penalty, seizure, and forfeiture provisions applicable to
beer and brewing.
Sec. 5671. Penalty and forfeiture for evasion of beer tax
and fraudulent noncompliance with re-
quirements...
839
840
Sec. 5672. Penalty for failure of brewer to comply with
requirements and to keep records and file
returns...
Sec. 5673. Forfeiture for flagrant and willful removal of
beer without taxpayment...
SUBCHAPTER J. Penalties, seizures, and forfeitures relating to liquors—
Continued
beer and brewing-Continued
Sec. 5674. Penalty for unlawful removal of beer..........
Sec. 5675. Penalty for intentional removal or deface-
ment of brewer's marks and brands....
Sec. 5676. Penalties relating to beer stamps.---.
Part IV. Penalty, seizure, and forfeiture provisions common to
liquors.
Sec. 5681. Penalty relating to signs...
Sec. 5682. Penalty for breaking locks or gaining access.
Sec. 5683. Penalty and forfeiture for removal of liquors
under improper brands...
841
842
843
Sec. 5684. Penalties relating to the payment and collec-
tion of liquor taxes---
Sec. 5690.
Sec. 5685. Penalty and forfeiture relating to possession
of devices for emitting gas, smoke, etc.,
explosives and firearms, when violating
liquor laws..
Sec. 5686. Penalty for having, possessing, or using
liquor or property intended to be used in
violating provisions of this chapter..
Sec. 5687. Penalty for offenses not specifically covered.
Sec. 5688. Disposition and release of seized property...
Sec. 5689. Penalty and forfeiture for tampering with a
stamp machine____
Part V. Penalties applicable to occupational taxes.
844
845
846
Definition of the term "person".
Sec. 5691. Penalties for nonpayment of special taxes re-
lating to liquors. -
847
Sec. 5692. Penalties relating to posting of special tax
stamps...
CHAPTER 52. Tobacco, Cigars, Cigarettes, and Cigarette Papers and Tubes.
SUBCHAPTER A. Definitions; rate and payment of tax; exemption from
tax; and refund and drawback of tax.
Sec. 5701. Rate of tax-__
Sec. 5702. Definitions...
Sec. 5703. Liability for tax and method of payment..
Sec. 5704. Exemption from tax----
Sec. 5705. Refund or allowance of tax..
Sec. 5706. Drawback of tax..........
Sec. 5707. Floor stocks refund on cigarettes-
Sec. 5708. Losses caused by disaster..
SUBCHAPTER B. Qualification requirements for manufacturers of
tobacco products and cigarette papers and tubes,
export warehouse proprietors, and dealers in
tobacco materials.
Sec. 5711. Bond.....
Sec. 5712. Application for permit..
Sec. 5713. Permit..
SUBCHAPTER C. Operations by manufacturers and importers of
tobacco products and cigarette papers and tubes
and export warehouse proprietors.
849
850
852
853
854
855
857
858
Sec. 5721. Inventories____
859
Sec. 5722. Reports..
Sec. 5723. Packages, marks, labels, notices, and stamps.
SUBCHAPTER D. Operations by dealers in tobacco materials.
Sec. 5731. Shipments and deliveries restricted..
Sec. 5732. Inventory, and statement of shipments and
SUBCHAPTER E. Records of manufacturers of tobacco products and
cigarette papers and tubes, export warehouse
proprietors, and dealers in tobacco materials.
Sec. 5741. Records to be maintained..........
861
CHAPTER 52. Tobacco, Cigars, Cigarettes, and Cigarette Papers and
Tubes-Continued
SUBCHAPTER F. General provisions.
Sec. 5751. Purchase, receipt, possession, or sale of
tobacco products and cigarette papers and
tubes, after removal..
Disposal of forfeited, condemned, and aban-
doned tobacco products, cigarette papers
and tubes, and tobacco materials.
862
Sec. 5752. Restrictions relating to marks, labels, no-
tices, stamps, and packages..
Sec. 5753.
863
864
Sec. 5762. Criminal penalties_
865
Subchapter G. Penalties and forfeitures.
Sec. 5761. Civil penalties.-.
Sec. 5763. Forfeitures...
CHAPTER 53. Machine Guns and Certain Other Firearms.
SUBCHAPTER A. Taxes.
Part I. Special (occupational) taxes.
Sec. 5801. Tax........
Sec. 5802. Registration_...
Sec. 5803. Exemptions...
Part II. Transfer tax.
Sec. 5811. Tax.......
Sec. 5812. Exemptions..
Sec. 5813. Stamps..
Sec. 5814. Order forms__
Part III. Tax on making firearms.
867
868
869
Sec. 5852. Removing or changing identification marks..
Sec. 5853. Importing firearms illegally...
874
Sec. 5854. Failure to register and pay special tax...
Sec. 5855. Unlawful transportation in interstate com-
Part I. Records, statements, and special returns.
Sec. 6001. Notice or regulations requiring records,
statements, and special returns.
877
Part II. Tax returns or statements.
Subpart A. General requirement.
Sec. 6011. General requirement of return, statement, or
list...
878
Subpart B. Income tax returns.
Sec. 6012. Persons required to make returns of income..
Sec. 6013. Joint returns of income tax by husband and
879
CHAPTER 61. Information and Returns-Continued
SUBCHAPTER A. Returns and records-Continued
Part II. Tax returns or statements-Continued
Subpart B. Income tax returns-Continued
Sec. 6014. Income tax return-tax not computed by
taxpayer._-
883
Sec. 6015. Declaration of estimated income tax by
individuals.
Subpart D. Miscellaneous provisions.
Sec. 6020. Returns prepared for or executed by Secre-
Sec. 6021. Listing by Secretary of taxable objects owned
by nonresidents of internal revenue dis-
tricts..
887
Part III. Information returns.
Subpart A. Information concerning persons subject to spe-
cial provisions.
Sec. 6031. Return of partnership income...
Sec. 6032. Returns of banks with respect to common
trust funds..
888
Sec. 6033. Returns by exempt organizations.
Sec. 6034. Returns by trusts claiming charitable deduc-
tions under section 642 (c)---
889
Sec. 6035. Returns of officers, directors, and share-
holders of foreign personal holding com-
panies...
890
Sec. 6036.
Notice of qualification as executor or re-
ceiver..
891
Sec. 6037. Return of electing small business corporation_
Sec. 6038. Information with respect to certain foreign
Sec. 6042. Returns regarding corporate dividends, earn-
ings, and profits. -
Sec. 6046. Returns as to creation or organization, or
Subpart C. Information regarding wages paid employees.
Sec. 6051. Receipts for employees...
896
Part IV. Signing and verifying of returns and other documents.
Sec. 6061. Signing of returns and other documents___.
Part V. Time for filing returns and other documents.
Sec. 6071. Time for filing returns and other documents_
Sec. 6072. Time for filing income tax returns___
Sec. 6073. Time for filing declarations of estimated in-
come tax by individuals...
898
899
Sec. 6074. Time for filing declarations of estimated in-
come tax by corporations. - - .
900
Sec. 6075. Time for filing estate and gift tax returns..
Part VI. Extension of time for filing returns.
Sec. 6081. Extension of time for filing returns...