The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1973 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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68A Stat 72 Stat alcohol by volume amended by T.D. approved assigned officer assistant regional commis assistant regional commissioner authorized bonded premises bonded wine cellar bottled in bond bottling premises chapter claim consent of surety consignee containers copy corporation dealer in liquors denatured alcohol determined distilled spirits plant employer identification explosive materials export filed Form 11 Formula gauge gional commissioner hydrometer industrial use permit internal revenue officer Internal Revenue Service juice label liability license or permit liquor bottles manufacturer marked ment name and address natural wine operations packages paragraph percent permittee person pipeline prescribed prietor proof gallons proprietor pursuant quantity receipt received records rectified removed samples serial number shipment specially denatured alcohol specially denatured spirits submitted Subpart sugar tank tank truck tax-free alcohol thereof tion Tobacco and Firearms transfer triplicate vinegar wine gallons wine spirits withdrawal permit
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260. lappuse - Witnesses summoned before the Board, its member, agent, or agency, shall be paid the same fees and mileage that are paid witnesses in the courts of the United States, and witnesses whose depositions are taken and the persons taking the same shall severally be entitled to the same fees as are paid for like services in the courts of the United States.
156. lappuse - State for carrying on such trade or business within such State, or in any manner to authorize the commencement or continuance of such trade or business contrary to the laws of such State or in places prohibited by municipal law; nor shall the payment of any such tax be held to prohibit any State from placing a duty or tax on the same trade or business, for State or other purposes.
211. lappuse - July in each year, or on commencing any trade or business on which such tax is imposed. In the former case the tax shall be reckoned for 1 year, and in the latter case it shall be reckoned proportionately, from the...
393. lappuse - ... memorandum, writing, entry, print, representation or combination thereof, of any act, transaction, occurrence or event, and in the regular course of business has caused any or all of the same to be recorded, copied or reproduced by any photographic, photostatic, microfilm, microcard, miniature photographic, or other process which accurately reproduces or forms a durable medium for so reproducing the original...
248. lappuse - The agency shall afford all interested parties opportunity for (1) the submission and consideration of facts, arguments, offers of settlement, or proposals of adjustment where time, the nature of the proceeding, and the public interest permit, and (2) to the extent that the parties are unable so to determine any controversy by consent, hearing, and decision upon notice and in conformity with sections 7 and 8.
90. lappuse - Fraudulent return. If any part of any underpayment of tax required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to 50 percent of the underpayment, but no delinquency penalty shall be assessed with respect to the same underpayment (section 6653, 1.RC).
52. lappuse - State" includes the District of Columbia, the Commonwealth of Puerto Rico, and the possessions of the United States (not including the Canal Zone). (3) The term "firearm" means (A) any weapon (including a starter gun) which will or is designed to or may readily be converted to expel a projectile by the action of an explosive...
68. lappuse - ... (3) is an unlawful user of or addicted to marihuana or any depressant or stimulant drug (as defined in section 201(v) of the Federal Food, Drug, and Cosmetic Act; 21 USC 321(v)), or narcotic drug (as defined in section 4731(a) of the Internal Revenue Code of 1954), or (4) has been adjudicated as a mental defective or has been committed to any mental institution.
156. lappuse - The payment of any tax imposed by the internal -revenue laws for carrying on any trade or business shall not be held to exempt any person from any penalty or punishment provided by the laws of any state for carrying on the same within such state, or in any manner to authorize the commencement or continuance of such trade or business contrary to the laws of such state...
436. lappuse - Indiana 16 Iowa 17 Kansas 18 Kentucky 19 Louisiana 20 Maine 21 Maryland 22 Massachusetts 23 Michigan 24 Minnesota 25 Mississippi 26 Missouri 27 Montana 28 Nebraska 29 Nevada 30 New Hampshire 31 New Jersey 32 New Mexico 33 New York 34 North Carolina 35 North Dakota 36 Ohio 37 Oklahoma...