or addiction-sustaining liability similar to morphine and that in the public interest this finding should be effective immediately. IN WITNESS WHEREOF, I have hereunto set my hand and caused the Seal of the United States to be affixed. DONE at the City of Washington this eighteenth day of July in the year of our Lord nineteen hundred [SEAL] and sixty, and of the Independence of the United States of America the one hundred and eightyfifth. DWIGHT D. EISENHOWER PROC. NO. 3362. BENZETHIDINE (ETHYL 1-(2-BENZYLOXYETHYL)-4-PHENYL-4-PIPERIDINE CARBOXYLATE) AND CERTAIN OTHER DRUGS AS OPIATES Proc. No. 3362, Aug. 3, 1960, 25 F.R. 7351, provided: Whereas section 4731(g) of the Internal Revenue Code of 1954 provides in part as follows: Opiate. The word "opiate", as used in this part shall mean any drug (as defined in the Federal Food, Drug, and Cosmetic Act; 52 Stat. 1041, section 201(g); 21 U.S.C. 321) found by the Secretary or his delegate, after due notice and opportunity for public hearing, to have an addiction-forming or addiction-sustaining liability similar to morphine or cocaine, and proclaimed by the President to have been so found by the Secretary or his delegate. * *; And whereas the Secretary of the Treasury, after due notice and opportunity for public hearing, has found that each of the following-named drugs has an addiction-forming or addiction-sustaining liability similar to morphine, and that in the public interest this finding should be effective immediately: 1. Benzethidine (Ethyl 1-(2-benzyloxy-ethyl)-4-phenyl4-piperidine carboxylate). Now, Therefore, I, Dwight D. Eisenhower, President of the United States of America, do hereby proclaim that the Secretary of the Treasury has found that each of the aforementioned drugs has an addiction-forming or addiction-sustaining liability similar to morphine and that in the public interest this finding should be effective immediately. In witness whereof, I have hereunto set my hand and caused the Seal of the United States to be affixed. Done at the City of Washington this twenty-ninth day of July in the year of our Lord nineteen hundred [SEAL] and sixty, and of the Independence of the United States of America one hundred and eighty-fifth. DWIGHT D. EISENHOWER PROC. No. 3377. DIAMPROMIDE (N-[2-([METHYL)-PHENETHYLAMINO) -PROPYL]-PROPIONANILIDE) AND PHENAMPROMIDE (N-(1-METHYL-2-PIPERIDINOETHYL) -PROPIONANILIDE) AS OPIATES PROC. NO. 3377, Oct. 29, 1960, 25 F.R. 10387, provided: Whereas section 4731 (g) of the Internal Revenue Code of 1954 provides in part as follows: Opiate. The word "opiate", as used in this part shall mean any drug (as defined in the Federal Food, Drug, and Cosmetic Act; 52 Stat. 1041, section 201(g); 21 U.S.C. § 321) found by the Secretary or his delegate, after due notice and opportunity for public hearing, to have an addiction-forming or addiction-sustaining liability similar to morphine or cocaine, and proclaimed by the President to have been so found by the Secretary or his delegate. And whereas the Secretary of the Treasury, after due notice and opportunity for public hearing, has found that each of the following-named drugs has an addictionforming or addiction-sustaining liability similar to morphine, and that in the public interest this finding should be effective immediately: (1) Diampromide (N-[2-([Methyl]-phenethylamino) propyl]-propionanilide). (2) Phenampromide (N-(1-Methyl-2-piperidinoethyl)propionanilide). Now, Therefore, I, Dwight D. Eisenhower, President of the United States of America, do hereby proclaim that the Secretary of the Treasury has found that each of the aforementioned drugs has an addiction-forming or addiction-sustaining liability similar to morphine, and that in the public interest this finding should be effective immediately. In witness whereof, I have hereunto set my hand and caused the Seal of the United States to be affixed. Done at the City of Washington this twenty-seventh day of October in the year of our Lord nineteen [SEAL] hundred and sixty, and of the Independence of the United States of America the one hundred and eighty-fifth. DWIGHT D. EISENHOWER PART III.-MISCELLANEOUS PROVISIONS RELATING TO NARCOTIC DRUGS AND MARIHUANA § 4774. Territorial extent of law. The provisions of sections 4701 to 4707, inclusive, and sections 4721 to 4776, inclusive, shall apply to the several States, the District of Columbia, and the insular possessions of the United States; and, in the case of narcotic drugs, shall also apply to the Trust Territory of the Pacific Islands and to the Canal Zone. On and after the effective date of the Narcotic Control Act of 1956, the provisions referred to in the preceding sentence shall not apply to the Commonwealth of Puerto Rico unless the Legislative Assembly of the Commonwealth of Puerto Rico expressly consents thereto in the manner prescribed in the constitution of the Commonwealth of Puerto Rico for the enactment of a law: Provided, That (notwithstanding section 7651), sections 4741 to 4762, inclusive, as amended, and, insofar as they relate to marihuana, sections 4771 to 4776, inclusive, shall not apply to Guam. (As amended June 25, 1959, Pub. L. 86-70, § 22(d), 73 Stat. 146; July 12, 1960, Pub. L. 86-624, § 18(g), 74 Stat. 416.) REFERENCES IN TEXT Effective date of the Narcotic Control Act of 1956 [act July 18, 1956, ch. 629, 70 Stat. 567, which is classified to sections 1182(a)(23) and 1251(a) (11) of Title 8, Aliens and Nationality; chapter 68 of Title 18, Crimes and Criminal Procedure; sections 174, 176a, 176b, 184a (a), (b), and section 198 of Title 21, Food and Drugs,] referred to in text, as July 19, 1956, see note set out under section 1401 of Title 18, Crimes and Criminal Procedure. AMENDMENTS 1960-Pub. L. 86-624 eliminated words "the Territory of Hawaii," preceding "and the Insular possessions." 1959-Pub. L. 86-70 eliminated words "the Territory of Alaska," preceding "the Territory of Hawaii." EFFECTIVE DATE OF 1960 AMENDMENT Amendment of section by Pub. L. 86-624 effective on Aug. 21, 1959, see section 18(k) of Pub. L. 86-624, set out as a note under section 2202 of this title. EFFECTIVE DATE OF 1959 AMENDMENT Amendment of section by Pub. L. 86-70 effective Jan. 3, 1959, see section 22(1) of Pub. L. 86-70, set out as a note under section 2202 of this title. Subchapter C.-Adulterated Butter and Filled Cheese § 4831. Imposition of tax. CROSS REFERENCES Federal Food, Drug, and Cosmetic Act as not affecting, modifying, repealing, or superseding the Filled Cheese Act of June 6, 1896, see section 392 (b) of Title 21, Food and Drugs. Subchapter F.-Silver Bullion §§ 4891-4897. Repealed. Pub. L. 88-36, title II, § 201(a), June 4, 1963, 77 Stat. 54. Sections 4891-4897, act Aug. 16, 1954, ch. 736, 68A Stat. 590-592, provided for: imposition of tax; definitions of "cost", "transfer", "interest in silver bullion", "allowed expenses". "memorandum", "wash sale" and "silver bullion"; liability for tax; abatement or refund; stamps; applicability; and cross references, respectively. EFFECTIVE DATE OF REPEAL Section 202 of Pub. L. 88-36 provided that: "Section 201 [amending sections 6422 and 6808 of this title and repealing these sections] shall apply only with respect to transfers after the date of the enactment of this title [June 4, 1963]." 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 § 5001. Imposition, rate and attachment of tax. (1) General. There is hereby imposed on all distilled spirits in bond or produced in or imported into the United States an internal revenue tax at the rate of $10.50 on each proof gallon or wine gallon when below proof and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon. On and after July 1, 1964, the rate of tax imposed by this paragraph shall be $9 in lieu of $10.50. (3) Imported perfumes containing distilled spirits. There is hereby imposed on all perfumes imported into the United States containing distilled spirits a tax of $10.50 per wine gallon, and a proportionate tax at a like rate on all fractional parts of such wine gallon. On and after July 1, 1964, the rate of tax imposed by this paragraph shall be $9 in lieu of $10.50. (As amended Pub. L. 86-75, § 3(a) (2), (3), June 30, 1959, 73 Stat. 157; Pub. L. 86-564, title II, § 202(a), (4), (5), June 30, 1960, 74 Stat. 290; Pub. L. 87-72, §3(a) (4), (5), June 30, 1961, 75 Stat. 193; Pub. L. 87-508, § 3(a) (3), (4), June 28, 1962, 76 Stat. 114; Pub. L. 88-52, § 3(a) (4), (5), June 29, 1963, 77 Stat. 72.) AMENDMENTS 1963-Subsec. (a) (1). Pub. L. 88-52, § 3(a) (4); substituted "July 1, 1964" for "July 1, 1963". Subsec. (a) (3). Pub. L. 88-52, § 3 (a) (5), substituted "July 1, 1964" for "July 1, 1963". 1962-Subsec. (a) (1). Pub. L. 87-508, § 3(a) (3), substituted "July 1, 1963" for "July 1, 1962." Subsec. (a) (3). Pub. L. 87-508, § 3(a) (4), substituted "July 1, 1963" for "July 1, 1962." 1961-Subsec. (a) (1). Pub. L. 87-72, § 3(a) (4), substituted "July 1, 1962" for "July 1, 1961." 22-992 0-64-vol. 2- -30 Subsec. (a) (3). Pub. L. 87-72, § 3(a) (5), substituted "July 1, 1962" for "July 1, 1961." 1960 Subsec. (a)(1). Pub. L. 86-564, § 202(a) (4), substituted "July 1, 1961" for "July 1, 1960." Subsec. (a) (3). Pub. L. 86-564, § 202(a) (5), substituted "July 1, 1961" for "July 1, 1960." 1959 Subsec. (a)(1). Pub. L. 86-75, § 3(a)(2) substituted "July 1, 1960" for "July 1, 1959". Subsec. (a) (3). Pub. L. 86-75, § 3(a) (3), substituted "July 1, 1960" for "July 1, 1959". SUBPART B.-RECTIFICATION § 5022. Tax on cordials and liqueurs containing wine. On all liqueurs, cordials, or similar compounds produced in the United States and not produced for sale as wine, wine specialties, or cocktails, which contain more than 22 percent by volume of wine of an alcoholic content in excess of 14 percent by volume, there shall be paid, in lieu of the tax imposed by section 5021, a tax at the rate of $1.92 per wine gallon and a proportionate tax at a like rate on all fractional parts of such wine gallon until July 1, 1964, and on or after July 1, 1964, at the rate of $1.60 per wine gallon and a proportionate tax at a like rate on all fractional parts of such wine gallon. The last sentence of section 5021 shall not be construed to limit the imposition of tax under this section. All other provisions of law applicable to rectification shall apply to the products subject to tax under this section. (As amended Pub. L. 86-75, § 3(a) (4), June 30, 1959, 73 Stat. 157; Pub. L. 86-564, title II, § 202(a) (6), June 30, 1960, 74 Stat. 290; Pub. L. 87-72, § 3(a) (6), June 30, 1961, 75 Stat. 193; Pub. L. 87-508, § 3(a) (5), June 28, 1962, 76 Stat. 114; Pub. L. 88-52, § 3(a) (6), June 29, 1963, 77 Stat. 72.) AMENDMENTS 1963-Pub. L. 88-52 substituted "July 1, 1964" for "July 1, 1963" in two instances. 1962-Pub. L. 87-508 substituted "July 1, 1963" for "July 1, 1962" in two instances. 1961-Pub. L. 87-72 substituted "July 1, 1962" for "July 1, 1961" in two instances. 1960-Pub. L. 86-564 substituted "July 1, 1961" for "July 1, 1960" in two instances. 1959-Pub. L. 86-75 substituted "July 1, 1960" for "July 1, 1959" in two places. SUBPART C.-WINES § 5041. Imposition and rate of tax. (b) Rates of tax. (1) On still wines containing not more than 14 percent of alcohol by volume, 17 cents per wine gallon, except that on and after July 1, 1964, the rate shall be 15 cents per wine gallon. (2) On still wines containing more than 14 percent and not exceeding 21 percent of alcohol by volume, 67 cents per wine gallon, except that on and after July 1, 1964, the rate shall be 60 cents a wine gallon; (3) On still wines containing more than 21 percent and not exceeding 24 percent of alcohol by volume, $2.25 per wine gallon, except that on and after July 1, 1964, the rate shall be $2.00 per wine gallon; (4) On champagne and other sparkling wines, $3.40 per wine gallon, except that on and after July 1, 1964, the rate shall be $3.00 per wine gallon; and (5) On artificially carbonated wines, $2.40 per wine gallon, except that on and after July 1, 1964, the rate shall be $2.00 per wine gallon. * (As amended Pub. L. 86-75, § 3(a) (5), June 30, 1959, 73 Stat. 157; Pub. L. 86-564, title II, § 202(a) (7), June 30, 1960, 74 Stat. 290; Pub. L. 87-72, § 3(a) (7), June 30, 1961, 75 Stat. 193; Pub. L. 87-508, § 3(a) (6), June 28, 1962, 76 Stat. 114; Pub. L. 88–52, § 3(a) (7), June 29, 1963, 77 Stat. 72.) AMENDMENTS 1963-Subsec. (b). Pub. L. 88-52 substituted “July 1, 1964" for "July 1, 1963" in five instances. 1962-Subsec. (b). Pub. L. 87-508 substituted “July 1, 1963" for "July 1, 1962” in five instances. 1961-Subsec. (b). Pub. L. 87-72 substituted "July 1, 1962" for "July 1, 1961" in five instances. 1960 Subsec. (b). Pub. L. 86-564 substituted "July 1, 1961" for "July 1, 1960” in five places. 1959-Subsec. (b). Pub. L. 86-75 substituted "July 1, 1960" for "July 1, 1959" in five places. SUBPART D.-BEER § 5051. Imposition and rate of tax. (a) Rate of tax. There is hereby imposed on all beer, brewed or produced, and removed for consumption or sale, within the United States, or imported into the United States, a tax of $9 for every barrel containing not more than 31 gallons and at a like rate for any other quantity or for fractional parts of a barrel. On and after July 1, 1964, the tax imposed by this subsection shall be at the rate of $8 in lieu of $9. Where the Secretary or his delegate finds that the revenue will not be endangered thereby, he may by regulations prescribe tolerances for barrels and fractional parts of barrels, and, if such tolerances are prescribed, no assessment shall be made and no tax shall be collected for any excess in any case where the contents of a barrel or a fractional part of a barrel are within the limit of the applicable tolerance prescribed. (As amended Pub. L. 86-75, § 3(a) (6), June 30, 1959, 73 Stat. 157; Pub. L. 86-564, title II, § 202(a) (8), June 30, 1960, 74 Stat. 290; Pub. L. 87-72, § 3(a) (8), June 30, 1961, 75 Stat. 193; Pub. L. 87-508, § 3(a) (7), June 28, 1962, 76 Stat. 114; Pub. L. 88-52, § 3(a) (8), June 29, 1963, 77 Stat. 72.) 1963 AMENDMENTS Subsec. (a). Pub. L. 88-52 substituted "July 1, 1964" for "July 1, 1963". 1962 Subsec. (a). Pub. L. 87-508 substituted "July 1, 1963" for "July 1, 1962." 1961-Subsec. (a). Pub. L. 87-72 substituted "July 1, 1962" for "July 1, 1961." 1960 Subsec. (a). Pub. L. 86-564 substituted "July 1, 1961" for "July 1, 1960." 1959 Subsec. (a). Pub. L. 86-75 substituted "July 1, 1960" for "July 1, 1959". SUBPART E.-GENERAL PROVISIONS § 5063. Floor stocks tax refunds on distilled spirits, wines, cordials and beer. (a) General. With respect to any article upon which tax is imposed under this part, upon which internal revenue tax (including floor stocks tax) at the applicable rate prescribed has been paid or determined, and which, on July 1, 1964, is held by any person and intended for sale or for use in the manufacture or production of any article intended for sale, there shall be credited or refunded to such person (without interest), subject to such regulations as may be prescribed by the Secretary or his delegate, an amount equal to the difference between the tax so paid or determined and the rate made applicable to such articles on and after July 1, 1964, if claim for such credit or refund is filed with the Secretary or his delegate prior to October 1, 1964, or within 30 days from the promulgation of such regulations, whichever is later. All provisions of law, including penalties, applicable in respect of internal revenue taxes on distilled spirits, wines, liqueurs and cordials, imported perfumes containing distilled spirits, and beer shall, insofar as applicable and not inconsistent with this section, be applicable in respect of the credits and refunds provided for in this section to the same extent as if such credits or refunds constituted credits or refunds of such taxes. (As amended Pub. L. 86-75, § 3(b) (1), June 30, 1959, 73 Stat. 157; Pub. L. 86-564, title II, § 202(b) (1), June 30, 1960, 74 Stat. 290; Pub. L. 87-72, § 3(b) (1), June 30, 1961, 75 Stat. 193; Pub. L. 87-508, § 3(b)(1), June 28, 1962, 76 Stat. 114; Pub. L. 88–52, § 3(b) (1) (A), June 29, 1963, 77 Stat. 72.) AMENDMENTS 1963-Pub. L. 88-52 substituted "July 1, 1964" for "July 1, 1963" in three instances and "October 1, 1964" for "October 1, 1963". 1962-Pub. L. 87-508 substituted "July 1, 1963" for "July 1, 1962" in three instances and "October 1, 1963" for "October 1, 1962." 1961-Pub. L. 87-72 "July 1, 1961" in three for "October 1, 1961." 1960-Pub. L. 86-564 substituted "July 1, 1961" for "July 1, 1960" in three instances, and "October 1, 1961" for "October 1, 1960." substituted "July 1, 1962" for instances and "October 1, 1962" 1959-Pub. L. 86-75 substituted "July 1, 1960" for "July 1, 1959" in three places and "October 1, 1960" for "October 1, 1959". PART II.-OCCUPATIONAL TAX SUBPART D.-WHOLESALE DEALERS § 5113. Exemptions. (b) Sales by liquor stores operated by states, political subdivisions, etc. No liquor store engaged in the business of selling to persons other than dealers, which is operated by a State, by a political subdivision of a State or by the District of Columbia, shall be required to pay any special tax imposed under section 5111, by reason of selling distilled spirits, wines, or beer to dealers qualified to do business as such in such State, subdivision, or District, if such State, political subdivision, or District has paid the applicable special tax imposed under section 5121, and if such State, political subdivision, or District has paid special tax under section 5111 at its principal place of business. (As amended Pub. L. 87-863, § 4(b), Oct. 23, 1962, 76 Stat. 1142.) AMENDMENTS 1962 Subsec. (b). Pub. L. 87-863 substituted "if such State, political subdivision, or District" for "if such liquor store" preceding "has paid the", and eliminated references to Territories wherever appearing. EFFECTIVE DATE OF 1962 AMENDMENT Section 4(c) of Pub. L. 87-863 provided that: "The amendments made by subsections (a) and (b) of this section [to this section, and section 5123 of this title] shall take effect on July 1, 1962." SUBPART E.-RETAIL DEALERS § 5123. Exemptions. (b) Business conducted in more than one location. (3) Liquor stores operated by states, political subdivisions, etc. A State, a political subdivision of a State, or the District of Columbia shall not be required to pay more than one special tax as a retail dealer in liquors under section 5121(a) regardless of the number of locations at which such State, political subdivision, or District carries on business as a retail dealer in liquors. (As amended Pub. L. 87-863, § 4(a), Oct. 23, 1962, 76 Stat. 1142.) AMENDMENTS 1962 Subsec. (b) (3). Pub. L. 87-863 added par. (3). EFFECTIVE DATE OF 1962 AMENDMENT Amendment of section by Pub. L. 87-863 effective July 1, 1962, see section 4 (c) of Pub. L. 87-863, set out as a note under section 5113 of this title. Subchapter J.-Penalties, Seizures, and Forfeitures Relating to Liquors PART IV-PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS § 5685. Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws. (a) Penalty for possession of devices for emitting gas, smoke, etc. Whoever, when violating any law of the United States, or of any Territory or possession of the United States, or of the District of Columbia, in regard to the manufacture, taxation, or transportation of or traffic in distilled spirits, wines, or beer, or when aiding in any such violation, has in his possession or in his control any device capable of causing emission of gas, smoke, or fumes, and which may be used for the purpose of hindering, delaying, or preventing pursuit or capture, any explosive, or any firearm (as defined in section 5848), except a machine gun, or a shotgun having a barrel or barrels less than 18 inches in length, or a rifle having a barrel or barrels less than 16 inches in length, shall be fined not more than $5,000, or imprisoned not more than 10 years, or both, and all persons engaged in any such violation or in aiding in any such violation shall be held to be in possession or control of such device, firearm, or explosive. (b) Penalty for possession of machine gun, etc. Whoever, when violating any such law, has in his possession or in his control a machine gun, or any shotgun having a barrel or barrels less than 18 inches in length, or a rifle having a barrel or barrels less than 16 inches in length, shall be imprisoned not more than 20 years; and all persons engaged in any such violation or in aiding in any such violation shall be held to be in possession and control of such machine gun, shotgun, or rifle. (As amended Pub. L. 86-478, § 4, June 1, 1960, 74 Stat. 150.) AMENDMENTS 1960 Subsec. (a). Pub. L. 86-478 substituted "shotgun having a barrel or barrels less than 18 inches in length, or a rifle having a barrel or barrels less than 16 inches in length" for "shotgun or rifle having a barrel or barrels less than 18 inches in length." Subsec. (b). Pub. L. 86-478 substituted "shotgun having a barrel or barrels less than 18 inches in length, or a rifle having a barrel or barrels less than 16 inches in length" for "shotgun or rifle having a barrel or barrels less than 18 inches in length." EFFECTIVE DATE OF 1960 AMENDMENT Amendment of section by Pub. L. 86-478 effective on the first day of the first month which begins more than 10 days after June 1, 1960, and, for purposes of the rate of the special tax imposed by section 5801 of this title, shall apply with respect to periods beginning after June 30, 1960, see section 5 of Pub. L. 86-478, set out as a note under section 5801 of this title. 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 § 5701. Rate of tax. (b) Cigars. In determining the retail price, for tax purposes, regard shall be had to the ordinary retail price of a single cigar in its principal market, exclusive of any State or local taxes imposed on cigars as a commodity. Cigars not exempt from tax under this chapter which are removed but not intended for sale shall be taxed at the same rate as similar cigars removed for sale. (c) Cigarettes. On cigarettes, manufactured in or imported into the United States, there shall be imposed the following taxes: (1) Small cigarettes. On cigarettes, weighing not more than 3 pounds per thousand, $4 per thousand until July 1, 1964, and $3.50 per thousand on and after July 1, 1964; * (As amended June 30, 1959, Pub. L. 86-75, § 3(a) (7), 73 Stat. 157; June 30, 1960, Pub. L. 86-564, title II, § 202 (a) (9), 74 Stat. 290; Sept. 14, 1960, Pub. L. 86-779, § 1, 74 Stat. 998; June 30, 1961, Pub. L. 87-72, § 3 (a) (9), 75 Stat. 193; June 28, 1962, Pub. L. 87-508, § 3(a) (8), 76 Stat. 114; June 29, 1963, Pub. L. 88-52, § 3(a) (9), 77 Stat. 72.) AMENDMENTS 1963-Subsec. (c)(1). Pub. L. 88–52 submitted "July 1, 1964" for "July 1, 1963" in two instances. 1962-Subsec. (c)(1). Pub. L. 87-508 substituted "July 1, 1963" for "July 1, 1962" in two instances. 1961-Subsec. (c) (1). Pub. L. 87-72 substituted "July 1, 1962" for "July 1, 1961" in two instances. 1960 Subsec. (b). Pub. L. 86-779 substituted "imposed on cigars as a commodity" for "imposed on the retail sales of cigars." Subsec. (c) (1). Pub. L. 86-564 substituted "July 1, 1961" for "July 1, 1960" in two instances. 1959 Subsec. (c) (1). Pub. L. 86-75 substituted "July 1, 1960" for "July 1, 1959" in two places. EFFECTIVE DATE OF 1960 AMENDMENT Section 2 of Pub. L. 86-779 provided that: "The amendment made by the first section of this Act [to subsec. (b) of this section] shall apply with respect to cigars removed on or after the ninth day of the first month which begins after the date of the enactment of this Act [Sept. 14, 1960]." TAX REFUNDS ON ARTICLES BROUGHT IN FROM FOREIGN TRADE ZONES AFTER JULY 1, 1964 Section 497 of act Oct. 20, 1951, ch. 521, title IV, 65 Stat. 521, as amended Mar. 31, 1954, ch. 126, title VI, § 601(b) (5), 68 Stat. 46; Mar. 30, 1955, ch. 18, § 3(b) (4), 69 Stat. 15; Mar. 29, 1956, ch. 115, § 3(b)(4), 70 Stat. 67; Pub. L. 85-12, Mar. 29, 1957, § 3(b) (4), 71 Stat. 10; Pub. L. 85-475, § 3(b)(4), June 30, 1958, 72 Stat. 260; Pub. L. 86-75, § 3(b) (3), June 30, 1959, 73 Stat. 158; Pub. L. 86-564, title II, § 202(b) (3), June 30, 1960, 74 Stat. 291; Pub. L. 87–72, § 3(b) (3), June 30, 1961, 75 Stat. 193; Pub. L. 87-508, § 3(b)(3), June 28, 1962, 76 Stat. 114; Pub. L. 88-52, § 3(b) (2), June 29, 1963, 77 Stat. 73, provided that: "(a) Imported articles. With respect to any article specified in section 2000 (c)(2), 2800 (a), 3030(a), or 3150(a) of the Internal Revenue Code [section 2000 (c) (2), 2800 (a), 3030(a), or 3150(a) of I.R.C. 1939] on which internal revenue tax at the applicable rate prescribed in such section has been determined pursuant to section 3 of the Act of June 18, 1934, as amended (U.S.C., title 19, sec. 81c), prior to July 1, 1964, and which on or after such date is brought from a foreign trade zone into customs territory of the United States and the tax so determined thereon paid, there shall be credited or refunded (without interest) to the taxpayer, subject to such regulations as may be prescribed by the Secretary, an amount equal to the difference between the tax so paid and the amount of tax made applicable to such articles on and after July 1, 1964, if claim for such credit or refund is filed with the Secretary within thirty days after payment of the tax. "(b) Previously taxpaid articles. With respect to any article specified in section 2000 (c) (2), 2800(a), 3030(a), or 3150 (a) of the Internal Revenue Code [section 2000 (c) (2), 2800(a), 3030(a), or 3150(a) of I.R.C. 1939], upon which internal revenue tax (including floor stocks tax) at the applicable rate prescribed in such section has been paid, and which was taken into a foreign trade zone from the customs territory of the United States and placed under the supervision of the collector of customs, pursuant to the second proviso of section 3 of the Act of June 18, 1934, as amended (U.S.C., title 19, sec. 81c), prior to July 1, 1964, and which on or after such date is (without loss of identity) returned from a foreign trade zone to customs territory of the United States, there shall be credited or refunded (without interest) to the person so returning such article, subject to such regulations as may be prescribed by the Secretary, an amount equal to the difference between the tax so paid and the amount of tax made applicable to such articles on and after July 1, 1964, if claim for such credit or refund is filed with the Secretary within thirty days after the return of the article to customs territory." § 5707. Floor stocks refund on cigarettes. (a) In general. With respect to cigarettes, weighing not more than 3 pounds per thousand, upon which the tax imposed by subsection (c) (1) of section 5701 has been paid and which, on July 1, 1964, are held by any person and intended for sale, or are in transit from foreign countries or insular possessions of the United States to any person in the United States for sale, there shall be credited or refunded to such person (without interest), subject to such regulations as shall be prescribed by the Secretary or his delegate, an amount equal to the difference between the tax paid on such cigarettes and the tax made applicable to such articles on July 1, 1964, if claim for such credit or refund is filed with the Secretary or his delegate before October 1, 1964. (b) Limitations on eligibility for credit or refund. No person shall be entitled to credit or refund under subsection (a) unless such person, for such period or periods both before and after July 1, 1964 (but not extending beyond 1 year thereafter), as the Secretary or his delegate shall by regulation prescribe, makes and keeps, and files with the Secretary or his delegate, such records of inventories, sales, and purchases as may be prescribed in such regulations. (As amended June 30, 1959, Pub. L. 86–75, § 3(b) (2), 73 Stat. 158; June 30, 1960, Pub. L. 86-564, title II, § 202(b) (2), 74 Stat. 291; June 30, 1961, Pub. L. 8772, § 3(b) (2), 75 Stat. 193; June 28, 1962, Pub. L. 87-508, § 3(b) (2), 76 Stat. 114; June 29, 1963, Pub. L. 88-52, § 3(b) (1) (B), 77 Stat. 72.) AMENDMENTS 1963-Subsec. (a). Pub. L. 88-52 substituted "July 1, 1964" for "July 1, 1963" in two places and "October 1, 1964" for "October 1, 1963". Subsec. (b). Pub. L. 88-52 substituted "July 1, 1964" for "July 1, 1963". 1962-Subsec. (a). Pub. L. 87-508 substituted "July 1,1962" for "July 1, 1961" in two places and "October 1, 1963" for "October 1, 1962." Subsec. (b). Pub. L. 87-508 substituted "July 1, 1963" for "July 1, 1962." 1961 Subsec. (a). Pub. L. 87-72 substituted "July 1, 1932" for "July 1, 1961" in two places and "October 1, 1962" for "October 1, 1961." Subsec. (b). Pub. L. 87-72 substituted "July 1, 1962" for "July 1, 1961." 1960 Subsec. (a). Pub. L. 86-564 substituted "July 1, 1961" for "July 1, 1960" in two places and "October 1, 1961" for "October 1, 1960." Subsec. (b). Pub. L. 86-564 substituted "July 1, 1961" for "July 1. 1960." 1959 Subsec. (a). Pub. L. 86-75 substituted "July 1, 1960" for "July 1, 1959" in two places and "October 1, 1960" for "October 1, 1959". |