Sec. 336. Corporations Required to Make Returns under Title - Laws Affecting Returns and Payment of Taxes, 130. 337. Sales of Mines, Oil or Gas Wells-Amount of Tax, 130. 404. Duty of Executor Notice - Return - Assessment of Tax, 134. 406. Payment of Tax Time - Interest, 134. 407. Payment of Tax To Whom Made Amount Undetermined Receipts, 134. 408. Unpaid Taxes Collection tributed Portion of Estate Proceeds of Insurance Policies, 135. - 409. Unpaid Tax as Lien Transfers of Property in Anticipation of Death Innocent Purchasers for Value, 135. TITLE V. TAX ON TRANSPORTATION AND OTHER FACILITIES, AND ON INSURANCE. 500. Amount of Tax Transportation of Persons and Property Messages and Telephone Conversations, 136. 501. a. Tax by Whom Paid, 137. b. Mileage Book - Collection of Tax, 137. c. Tax as Applicable to All Services or Facilities for Hire Transportation of Property Owned by Carrier, 138. d. Transportation of Oil by Pipe Line, 138. 502. Collection of Tax 504. Returns by Insurance Companies Payment of Tax TITLE VI. TAX ON BEVERAGES. 600. a. Distilled Spirits - Amount of Tax - When Due, 140. Penalty for b. Spirits in Storage Payment of Tax as Affected by Prohibition Ban Withdrawal of Spirits Leakage, etc. Imported Spirits, Wines or Other Liquor, 140. c. Perfumes Amount of Tax Collection, 142. 601. Importation of Distilled Spirits, 142. 602. Alcohol and Other High Proof Spirits -Bonded and Distillery Application of Revised Statutes Sections to Ethyl and Denatured Alcohol, 142. Warehouses Withdrawals 603. Ethyl Alcohol Denaturation- Shipments for War Purposes-Ex- 143. Additional Tax, 605. Distilled Spirits and Wines Hereafter Rectified Additional Tax Cordials and Liqueurs -Blends - Rectifiers Violation of Section, 144. Penalty for Sec. 606. Stamps - Exchange - Discontinuing Issuance, 145. 607. Distilleries, Breweries and Rectifying Houses Installation of Meters, etc., to Protect Revenue, 145. 608. Beer, Ale, Porter and Other Fermented Liquor - Amount of Tax, 145. 609. Fermented Liquors Conveyances to Industrial Distilleries Exemption from Payment of Tax, 145. 610. Wine Meaning as Used in Act, 146. 611. Still Wines, etc.- Vermuth Amount of Tax, 146. 612. Fortification of Wines Grape Brandy or Wine Spirits -With drawal Tax, 147. 613. Champagne - Sparkling and Carbonated Wines Amount of Tax, 147. 614. Champagne, Wines, Liqueurs, etc., on Which Tax Has Been Paid Additional Tax, 147. 615. Sweet Wines - Grape Brandy or Wine Spirits Used in Fortification 619. Imported Wines, Vermuth, Liqueurs, etc. - Collection of Tax Assessment, 150. 620. Violating of Statutes Affecting Wines, etc.- Penalties - Exceptions Mixing or Blending Wines - Materials Used in Fortification of Sweet Wines, 150. Spirit Meters, Locks and Seals 622. Allowances for Unavoidable Loss of Wines, 151. Amended, 151. 624. Exportation of Distilled Spirits - Withdrawals 152. 625. Distillers of Fruit Brandy - Statutory Exemptions Distilling 626. Gin-Bottling in Bond for Export- Exemption from Tax, 152. 628. Bottled Soft Drinks and Mineral Water-Tax on Manufacturer, Producer or Importer - Amount, 153. 629. Bottled Soft Drinks - Monthly Returns Penalty for Failure to Pay, 154. Payment of Tax 630. Soda Fountains, Ice Cream Parlors, and Similar Places - Payment of Tax to Person Conducting Amount, 154. TITLE VII. TAX ON CIGARS, TOBACCO, AND MANUFACTURES THEREOF. 700. a. Cigars and Cigarettes - Tax Amount, 154. b. Price of Cigars How Fixed, 155. c. Labels on Boxes, etc., 155. d. Cigarettes and Small Cigars - Packing and Stamping, 155. 701. a. Tobacco and Snuff · Tax Amount, 155. b. Tobacco and Snuff How Put Up and Prepared-R. S., Sec. 3362 Amended, 155. Sec. 702. Tobacco and Snuff Removed from Factory or Custom House Prior to Act Additional Tax, 156. Amount Bond Records Re 704. Leaf Tobacco Tax Requirements Imposed on Dealers-R. S. Sec. 3360 Amended, 157. TITLE VIII. TAX ON ADMISSIONS AND DUES. 800. a. Admissions Tax Amount Theatres Roof Gardens Cabarets, 158. b. Tax Exempt Entertainments, 159. c. "Admission" Defined. 160. d. Admission Tickets or Cards Price Shown Thereon, 160. 801. Club Dues Membership Fees, 160. 802. Collection of Tax on Admissions, Dues or Fees Returns, 160. TITLE IX. EXCISE TAXES. 900. Enumeration of Articles Taxed Amount of Tax, 160. Leased at Less than Fair Market 902. Sculpture and Other Art Articles 903. Returns Payment of Tax Tax Amount, 162. Penalty for Nonpayment, 162. 904. Luxury Tax Articles Affected Payment, 162. 905. Jewelry Precious Stones Time Pieces - Glasses - of Tax Returns 906. Motion-Picture Films 907. Toilet Articles - Medicines Collection of Tax Methods, 164. TITLE X. SPECIAL TAXES. 1000. a. Corporations - Capital Stock Tax - Computation - Surplus and Undivided Profits, 165. b. Insurance Companies - Computation of Capital Stock Tax, 165. c. Certain Corporations Exempt from Tax - Mutual Insurance Companies, 166. d. Returns, 166. 1001. a. Enumeration of Persons in Business Subject to Special Tax and Amount Thereof, 166. (1) Brokers 166. (2) Pawnbrokers, 166. (3) Ship Brokers, 166. (4) Custom House Brokers, 166. (5) Proprietors of Theatres, etc., 167. (6) Proprietors of Circuses, 167. (7) Proprietors or Agents of Other Public Exhibitions 167. (8) Proprietors of Bowling Alleys and Billiard Rooms, 167. (9) Proprietors of Shooting Galleries, 168. (10) Proprietors of Riding Academies, 168. (11) Persons Operating or Renting Automobiles for Hire, 168. (12) Persons in Liquor Business in Prohibited Territory, 168. b. Taxes Imposed in Lieu of Earlier Taxes, 168. 1002. Manufacturers of Tobacco, Cigars, and Cigarettes, 168. 1003. Yachts and Boats, 169. 1004. Effect of Payment of Tax Imposed by Earlier Law Credits, 170. 1005. Non-payment of Occupational Tax Penalty, 170. Sec. 1006. Opium, Coca Leaves and Preparations Therefrom-Regulation of Traffic Registration - Amount of Tax Collection of Tax - Harrison Act Amended, 170. 1007. Preparations Containing Limited Quantities of Opium, Morphine, etc.- Application of Harrison Act-Record of Sales, etc.- Registration Decocainized Coca Leaves and Preparations Therefrom 172. 1008. Confiscation and Forfeiture of Seized Opium, Coca Leaves, etc.— Disposition of Forfeited Drugs, 173. 1009. War Revenue Act of 1914 Repeal, 173. TITLE XI. STAMP TAXES. 1100. Instruments, Matters, and Things Affected by Title, 174. 1101. Exemptions, 174. 1102. Offenses - Failure to Pay Tax or Cancel Stamps, 174. 1103. Offenses Fraud Tampering with Stamped Instrument - In sufficient Stamping Used Stamps 1104. Cancellation of Stamp, 175. Reuse and Possession 1105. Preparation and Distribution of Stamps - Collection of Stamp Taxes Omitted from Instrument, etc., 175. 1106. Distribution of Stamps to Postmasters - Bond - Receipts, 176. - Sale of Stamps 1107. Distribution of Stamps to Assistant Treasurer or Designated De Regulations, 176. SCHEDULE A. STAMP TAXES. 1. Bonds of Indebtedness, 176. 2. Bonds, Indemnity and Surety, 176. 3. Capital Stock, Issued, 176. 4. Capital Stock, Sales or Transfers, 177. 5. Produce, Sales of, on Exchange, 177. 6. Drafts, Checks and Notes, 178. 7 Conveyances, 178. 8. Entry of Any Goods, Wares, or Merchandise, 178. 9. Entry for the Withdrawal of Any Goods, 178. 10. Passage Ticket, 179. 11. Proxy, 179. 12. Power of Attorney, 179. 13. Playing Cards, 179. 14. Parcel-Post Packages, 179. 15. Insurance Policy, 179. TITLE XII. TAX ON EMPLOYMENT OF CHILD LABOR. 1200. Kind of Employment Affected by Title - Hours of Employment — Amount of Tax Net Profits, 179. 1201. Net Profits, How Computed for Purpose of Tax, 180. 1202. Products Sold at Less than Fair Market Price chaser Effect, 180. Collusion with Pur 1206. Inspection of Mines, Factories, etc.- Penalty for Obstructing In TITLE XIII. GENERAL ADMINISTRATIVE PROVISIONS. Sec. 1300. Commissioner of Internal Revenue - Salary, 182. b. Salaries of Collectors - Readjustment, 182. Salaries c. Expenses of Assessing and Collecting Taxes - Appropriation, 182. Duties d. "Advisory Tax Board"- Creation Membership Powers Office - Expenses and Salaries, 183. 1302. Internal Revenue Agents and Inspectors - Leave of Absence, 183. 1303. Legislative Drafting Service, 183. 1304. Imports from and Exports to Virgin Islands, 183. 1305. Certain Laws Made Part of Act - Records and Returns -Authority of Commissioner to Require - Inquiry as to Correctness of Return, 184. 1306. Articles on Which Tax under Prior Law Has Been Paid Additional Tax Return Payment, 184. 1307. Collection of Taxes When Method Not Specifically Provided for -Payment by Stamp - Administrative and Penalty Provisions Applicable, 184. 1308. Offenses - Failure to Pay or Collect or Account for and Pay Over Any Tax-Failure to Make Return or Supply Information, 184. 1309. Rules and Regulations Authority of Commissioner to MakeReturns Necessity of Oath, 185. 1310 a. Overpayment or Overcollection of Tax Credit Refund, 185. b. Purchaser's Tax to Vendor Sale on Credit Payment of Tax, 185. c. Articles Sold or Leased for Export - Exemption from Tax, 186. 1311. Stamps on Hand under Prior Act -Use under This Act, 186. 1312 Taxes Payable by Vendee or Lessee - Executory Contracts, 186. 1313 Payment of Tax Disregarding Fractional Part of Cent, 187. 1314. Payment of Tax- - Certificates of Indebtedness - Uncertified Checks, 187. 1315. Restamping Tax-Paid Goods Sec. 3315 Amended, 187. Original Stamps Destroyed-R. S. 1316. a. Refundment of Taxes, Penalties, etc.-R. S. Sec. 3220 Amended, 187. b. Suits to Recover Taxes Collected under Second Assessment Burden of Proof as to Fraud R. S. Sec. 3225 Amended, 188. c. Permanent Indefinite Appropriations - Refunding Taxes Illegally Collected-R. S. Sec. 3689 Repealed in Part, 188. 1317 R. S. Secs. 3164, 3165, 3167, 3172, 3173 and 3176 Amended, 188. Duty of Collectors to Report Violations of Law to District Attorney, 188. Revenue Officers Who May Administer Oaths and Take Evi- Disclosure by Revenue Officers of Operations, etc., Prohibited Canvass of Districts for Persons Liable to, and Objects Subject to, Annual Returns of Persons Liable to Tax, 189. On Failure, Return to be Made by Officer - Penalty for Failure to Make Return, 190. 1818. Attendance of Witnesses - Production of Testimony - Enforcement of Provisions of Act by Appropriate Remedies, 191. |