SEC. 2728. IMPORTATION. * * * No firearm shall be imported or brought into the United States or any territory under its control or jurisdiction *, except that, under regulations prescribed by the Secretary, any firearm may be so imported or brought in when (1) the purpose thereof is shown to be lawful and (2) such firearm is unique or of a type which cannot be obtained within the United States or such territory. SEC. 2729. PENALTIES. Any person who violates or fails to comply with any of the requirements of this subchapter and part VIII of subchapter A of chapter 27 shall, upon conviction, be fined not more than $2,000, or be imprisoned for not more than five years, or both, in the discretion of the court. SEC. 2730. FORFEITURES. (a) LAWS APPLICABLE.-Any firearm which has at any time been transferred in violation of the provisions of this subchapter and part VIII of subchapter A of chapter 27 shall be subject to seizure and forfeiture, and (except as provided in subsection (b)) all the provisions of internal revenue laws relating to searches, seizures, and forfeiture of unstamped articles are extended to and made to apply to the articles taxed under this subchapter, and the persons to whom this subchapter and part VIII of subchapter A of chapter 27 applies. ): (b) DISPOSAL.-In the case of the forfeiture of any firearm by reason of a violation of this subchapter and part VIII of subchapter A of chapter 27: No notice of public sale shall be required; no such firearm shall be sold at public sale; if such firearm is in the possession of any officer of the United States except the Secretary, such officer shall deliver the firearm to the Secretary; and the Secretary may order such firearm destroyed or may sell such firearm to any State, Territory, or possession or political subdivision thereof, or the District of Columbia, or retain it for the use of the Treasury Department or transfer it without charge to any Executive department or independent establishment of the Government for use by it. * * * [For inclusion of firearms, with respect to which there has been committed any violation of any provision of chapter 25 or of part VIII of subchapter A of chapter 27 in the term "contraband article", in connection with the seizure and forfeiture of such articles, see section 1 of the act of August 9, 1939 (53 Stat. 1291; 49 U. S. C. 781).] SEC. 2731. OTHER LAWS APPLICABLE. All provisions of law (including those relating to special taxes, to the assessment, collection, remission, and refund of internal revenue taxes, to the engraving, issuance, sale, accountability, cancellation, and distribution of tax-paid stamps provided for in the internaĺ revenue laws, and to penalties) applicable with respect to the taxes imposed by sections 2550 of subchapter A of chapter 23 and 3220 of subchapter A of chapter 27, and all other provisions of the internal revenue law shall, insofar as not inconsistent with the provisions of this subchapter and part VIII of subchapter A of chapter 27, be applicable with respect to the taxes imposed by section 2720 (a) of subchapter B of this chapter and section 3260 of subchapter A of chapter 27. SEC. 2732. REGULATIONS. The Commissioner, with the approval of the Secretary, shall prescribe such rules and regulations as may be necessary for carrying the provisions of this subchapter and part VIII of subchapter A of chapter 27 into effect. SEC. 2733. DEFINITIONS. For the purposes of this subchapter and part VIII of subchapter A of chapter 27 (a) FIREARM.-The term "firearm" means a shotgun or rifle having a barrel of less than 18 inches in length, or any other weapon, except a pistol or revolver, from which a shot is discharged by an explosive, if such weapon is capable of being concealed on the person, or a machine gun, and includes a muffler or silencer for any firearm whether or not such firearm is included within the foregoing definition, but does not include any rifle which is within the foregoing provisions solely by reason of the length of its barrel if the caliber of such rifle is .22 or smaller and if its barrel is 16 inches or more in length. (b) MACHINE GUN.-The term "machine gun" means any weapon which shoots, or is designed to shoot, automatically or semiautomatically, more than one shot, without manual reloading, by a single function of the trigger. (c) CONTINENTAL UNITED STATES.-The term "continental United States" means the States of the United States and the District of Columbia. (d) IMPORTER.-The term "importer" means any person who imports or brings firearms into the continental United States for sale. (e) MANUFACTURER.—The term "manufacturer" means any person who is engaged within the continental United States in the manufacture of firearms, or who otherwise produces therein any firearm for sale or disposition. (f) DEALER.—The term "dealer" means any person, not a manufacturer or importer, engaged within the continental United States in the business of selling firearms. The term "dealer" shall include wholesalers, pawnbrokers, and dealers in used firearms. (g) INTERSTATE COMMERCE.-The term "interstate commerce" means transportation from any State or Territory or District, or any insular possession of the United States * to any other State or to the District of Columbia. (h) TO TRANSFER OR TRANSFERRED. The term "to transfer" or "transferred" shall include to sell, assign, pledge, lease, loan, give away, or otherwise dispose of. (i) PERSON.-The term "person" includes a partnership, company, association, or corporation, as well as a natural person. 1 The statute reads "That for". CHAPTER 26-LIQUOR SUBCHAPTER A-DISTILLED SPIRITS SEC. 2800. TAX. (a) RATE. Part I-Provisions Relating to Tax (1) DISTILLED SPIRITS GENERALLY. -There shall be levied and collected on all distilled spirits in bond or produced in or imported into the United States an internal revenue tax at the rate of $6 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, to be paid by the distiller or importer when withdrawn from bond. [For wartime increase in rate, see section 1650.] (2) PRODUCTS OF DISTILLATION CONTAINING DISTILLED SPIRITS. All products of distillation, by whatever name known, which contain distilled spirits or alcohol, on which the tax imposed by law has not been paid, shall be considered and taxed as distilled spirits. (3) IMPORTED PERFUMES CONTAINING DISTILLED SPIRITS. There shall be levied and collected upon all perfumes imported into the United States containing distilled spirits a tax of $6 per wine gallon, and a proportionate tax at a like rate on all fractional parts of such wine gallon. Such tax shall be collected by the collector of customs and deposited as internal revenue collections, under such rules and regulations as the Commissioner, with the approval of the Secretary, may prescribe. [For wartime increase in rate, see section 1650.] (4) ALCOHOLIC COMPOUNDS FROM PUERTO RICO AND VIRGIN ISLANDS. (A) PUERTO RICO.-Except as provided in section 3123, upon bay rum, or any article containing alcohol, brought from Puerto Rico into the United States for consumption or sale there shall be paid a tax on the spirits contained therein at the rate imposed on distilled spirits produced in the United States, to be collected at the port of entry by the collector of internal revenue of the district in which the port is located. The Commissioner, with the approval of the Secretary, is authorized to make such rules and regulations as may be necessary to carry this paragraph into effect. (B) VIRGIN ISLANDS. For provisions relating to tax on alcoholic compounds from the Virgin Islands, see section 3350. (5) RECTIFIED spirits and WINES. In addition to the tax imposed by this chapter on distilled spirits and wines, there shall be levied, assessed, collected, and paid a tax of 30 cents on each proof gallon and a proportionate tax at a like rate on all fractional parts of such proof gallon on all distilled spirits or wines rectified, purified, or refined in such manner, and on all mixtures produced in such manner, that the person so rectifying, purifying, refining, or mixing the same is a rectifier within the meaning of section 3254 (g): Provided, That this tax shall not apply to gin produced by the redistillation of a pure spirit over juniper berries and other aromatics. [For exemption of certain cordials and liqueurs, absolute alcohol, and certain blends, from tax under section 2800 (a) (5), see section 2801 (c). For inapplicability of section 2800 (a) (5) to redistillation of certain spirits, see section 2883 (d).] (6) WINES CONTAINING MORE THAN 24 PERCENT OF ABSOLUTE ALCOHOL. For taxation as distilled spirits of wines containing more than 24 per centum of absolute alcohol by volume, see section 3030 (a) (1). (7) SPECIAL TAXES. For special taxes, see section 3250. (8) TRANSFER OF DUTIES. For transfer of powers and duties of Commissioner and his agents, see section 3170. (b) TIME FOR PAYMENT. (1) BONDED DISTILLED SPIRITS. – For time for payment of tax on bonded distilled spirits, see paragraph (1) of subsection (a). (2) DISTILLED SPIRITS NOT BONDED.-The tax upon any distilled spirits, removed from the place where they were distilled and not deposited in bonded warehouse as required by law, shall, at any time within the period of limitation provided in section 3312, when knowledge of such fact is obtained by the Commissioner, be assessed by him upon the distiller of the same, and returned to the collector, who shalll immediately demand payment of such tax and, upon the neglect or refusal of payment by the distiller, shall proceed to collect the same by distraint. But this provision shall not exclude any other remedy or proceeding provided by law. [For time for payment of tax on imported distilled spirits not bonded, see subsection (f).] (3) TRANSFER OF DUTIES. For transfer of powers and duties of Commissioner and his agents, see section 3170. (c) TIME OF ATTACHMENT.-The tax shall attach to distilled spirits, spirits, alcohol or alcoholic spirit, within the meaning of subsection (b) of section 2809, as soon as this substance is in existence as such, whether it be subsequently separated as pure or impure spirit, or be immediately, or at any subsequent time, transferred into any other substance, either in the process of original production or by any subsequent process. (d) PERSONS LIABLE.-Every proprietor or possessor of, and every person in any manner interested in the use of, any still, distillery, or distilling apparatus, shall be jointly and severally liable for the taxes imposed by law on the distilled spirits produced therefrom. (e) LIEN. (1) PROPERTY SUBJECT TO.—The tax shall be a first lien on the spirits distilled, the distillery used for distilling the same, the stills, vessels, fixtures, and tools therein, the lot or tract of land whereon the said distillery is situated, and on any building thereon from the time said spirits are in existence as such until (except as provided in paragraph (3)), the said tax is paid. (2) EXCEPTION DURING TERM OF BONDS.-No lien shall attach to any lot or tract of land, distillery, building, or distilling apparatus, under the provisions of this subsection, by reason of distilling done during any period included within the term of any bond taken under the provisions of section 2815 (b) (1) (C). (3) EXTINGUISHMENT. Any lien under paragraph (1) on any land or any building thereon shall be held to be extinguished if (1) such land and building are no longer used for distillery purposes, and (2) there is no outstanding liability for taxes or penalties imposed by law on the distilled spirits produced therein, and (3) no litigation is pending in respect of any such tax or penalty. (4) CERTIFICATE OF DISCHARGE.-Any person claiming any interest in any such land or building may apply to the collector for a duly acknowledged certificate to the effect that such lien is discharged and, if the Commissioner determines that any such lien is extinguished, the collector shall issue such certificate, and any such certificate may be recorded. (f) COLLECTION OF TAX ON IMPORTED DISTILLED SPIRITS.-The internal revenue tax imposed by paragraphs (1) and (2) of subsection (a) upon distilled spirits imported into the United States shall, under regulations prescribed by the Commissioner, with the approval of the Secretary, be collected and deposited in the same manner as other internal revenue taxes, except that such collection and depositing shall be by the collector of customs instead of by the collector of internal revenue. Such tax shall be in addition to any customs duty imposed under the Tariff Act of 1930, 46 Stat. 590 [19 U. S. C., chapter 4], or any subsequent act. Distilled spirits smuggled or brought into the United States unlawfully shall, for the purpose of this subsection and paragraphs (1) and (2) of subsection (a), be held to be imported into the United States. Section 2805 shall be applicable to the disposition of imported spirits. [For drawback on spirits exported, see section 2887. For transfer of alcohol tax-free to industrial alcohol plants, etc., see section 3125 (a). For refund and drawback in case of exportation, see section 3179. For drawback on spirits used in production of medicines, medicinal preparations, food products, flavors, or flavoring extracts, see section 3250 (1) (5). For drawback on flavoring extracts or medicinal or toilet preparations, see section 313 (d) of the Tariff Act of 1930 (46 Stat. 694; 19 U. S. C. 1313).] SEC. 2801. RECTIFIED SPIRITS. (a) RATE OF TAX. For rate of tax, see section 2800 (a) (5). 85186- 49-13 |