U.S. TREASURY DEPARTMENT

BUREAU OF INTERNAL REVENUE

REGULATIONS 49

RELATING TO THE

PRODUCERS' TAX ON CRUDE PETROLEUM, TAX

ON REFINING OF CRUDE PETROLEUM, AND
TAX ON GASOLINE PRODUCED OR RE-
COVERED FROM NATURAL GAS

Sales of crude petroleum by persons other than the producer thereof.---.

Page

V

Article

1

COLLECTION, RECORDS, RETURN, AND PAYMENT OF TAX

Duty to collect, return, and pay tax----

ENFORCEMENT OF LIABILITY FOR TAXES COLLECTED

Enforcement of liability for taxes collected___

(III)

18

222205

21

24

309

31