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SUBCHAPTER F-MISCELLANEOUS PROVISIONS
Sec. 2190. Disposal of forfeited tobacco, snuff, cigars, and cigarettes.
Sec. 2191. Inspection of cigars and cigarettes.
Sec. 2192. Inspection of peddler's certificate....
Sec. 2193. Record of manufactures _ _
Sec. 2194. Records, statements, and returns.
Sec. 2195. Rules and regulations..
Sec. 2196. Other laws applicable..
Sec. 2197. Territorial extent of law.
Sec. 2198. Redemption of stamps on packages withdrawn from market___
Sec. 2199. Cross references.
CHAPTER 16-OLEOMARGARINE, ADULTERATED BUT-
TER, AND PROCESS OR RENOVATED BUTTER
Sec. 2324. Books and returns of wholesale dealers in adulterated and
CHAPTER 19-RETAILERS' EXCISE TAXES
Sec. 2400. Tax on jewelry, etc.
Sec. 2401. Tax on furs
Sec. 2402. Tax on toilet preparations_
Sec. 2403. Return and payment of retailers' excise taxes..
Sec. 2404. Definition of sale – –
125
126
Sec. 2405. Leases, conditional sales, etc.
Sec. 2406. Tax-free sales_
Sec. 2407. Credits and refunds.
Sec. 2408. Applicability of administrative provisions..
Sec. 2409. Penalty for representation that tax is not passed on..
Sec. 2410. Rules and regulations.
127
128
Sec. 2474. Exportation__
Sec. 2477. First domestic processing defined_
130
Sec. 2480. Covering of collections into the Treasury.
Sec. 2475. Addition to the tax in case of nonpayment_
Sec. 2478. Contracts prior to January 26, 1934.
Sec. 2479. Other laws applicable_
Sec. 2482. Publicity of returns
Sec. 2483. [Payment of proceeds to Guam and American Samoa]__
131
CHAPTER 22-FISH, ANIMAL, AND VEGETABLE OILS
Sec. 2555. Records, statements, and returns.
Sec. 2556. Inspection and copies of returns, duplicate order forms, and pre-
Sec. 2564. Administration in insular possessions and Canal Zone..
Sec. 2565. Definitions___
144
(XIII)
Sec. 2597. Burden of proof.
Sec. 2594. Records, statements, and returns
Sec. 2596. Penalties.
Sec. 2598. Forfeitures..
Sec. 2599. Regulations-
Sec. 2600. Delegation of powers_-
148
Sec. 2595. Inspection of returns, order forms, and prescriptions..
149
150
Sec. 2601. Other laws applicable..
Sec. 2602. Territorial extent of law.
Sec. 2603. Administration in insular possessions_
Sec. 2604. Definitions___
SUBCHAPTER D-DELEGATION OF POWERS AND DUTIES BY THE
Sec. 2708. Discretionary method allowed Commissioner for collecting tax.
SUBCHAPTER B—Machine Guns and Short-Barrelled FIREARMS
Sec. 2804. Detention of casks or packages on suspicion__
174
Sec. 2805. Distilled spirits subject to forfeiture, distraint, or judicial
process-
Sec. 2806. Penalties and forfeitures.
175
Sec. 2807. Disposal of forfeited equipment and material for distilling.
Sec. 2808. Instruments to prevent and detect fraud___
177
Sec. 2809. Definitions__
178
PART II-DISTILLING AND RECTIFYING
Sec. 2810. Registry of stills
Sec. 2811. Return of materials used in the manufacture of distilled spirits_
Sec. 2812. Notice of business of distiller or rectifier
Sec. 2818. Notice of manufacture of and permit to set up still_
185
Sec. 2819. Premises prohibited for distilling..
186
Sec. 2820. Receiving cisterns in distilleries_
Sec. 2821. Penalty for breaking locks or gaining access to cistern room or
building.
187
Sec. 2822. Requirements as to furnaces, tubs, doublers, worm tanks and
fixed pipes..
Sec. 2823. Changes in apparatus and fastenings-
188
Sec. 2824. Exemptions of small distilleries from certain requirements----
Sec. 2825. Exemption of distillers of fruit brandy from certain require-
ments.
Sec. 2828. Distillers and rectifiers to furnish facilities and give assistance
for examination of premises.
190
Sec. 2829. Installation of meters, tanks, and other apparatus_.
Sec. 2830. Officer's authority to break up grounds or walls...---
Sec. 2831. Signs of distillers, rectifiers, and wholesale liquor dealers....
191
Sec. 2832. Conditions precedent to carrying on business of distilling-
Sec. 2833. Distilling without giving bond..........
192
Sec. 2834. Mash, wort, and vinegar; vinegar factories_
Sec. 2835. Vinegar factories operated prior to March 1, 1879.
Sec. 2836. Prohibited hours for distilling-
193
Sec. 2837. Exemption of alcohol from restrictions of section 2836..
Sec. 2838. Penalty for using material or removing spirits in absence of
storekeeper-gauger..
194
(XV)
Page
Sec. 2839. Drawing off water and cleansing worm tubs.
Sec. 2840. Fermenting tubs.......
Sec. 2841. Distiller's books..
195
Sec. 2842. Penalty for using false weights and measures.
Sec. 2843. Penalty for using unregistered materials_
Sec. 2844. Monthly production return of distiller.
Sec. 2845. Special returns of number of barrels distilled
196
Sec. 2846. Assessment for deficiencies in production and excess of material
used_
Sec. 2847. Relief from assessments under section 2846_
197
Sec. 2848. Exemption of distillers of ethyl alcohol from certain provisions.
Sec. 2849. First fermenting period...
198
Sec. 2850. Suspension and resumption of distilling-
199
Sec. 2851. Reduction of producing capacity of distillery.
Sec. 2852. Release of distillery before judgment...
200
Sec. 2853. Destruction of distilling apparatus in forfeiture proceedings.
Sec. 2854. Burden of proof in cases of seizure of spirits_-
Sec. 2855. Monthly returns of rectifiers.
Sec. 2856. Penalty for unlawful rectifying.
Sec. 2857. Books of rectifiers and wholesale dealers_
Sec. 2858. Exemption of States from provisions of section 2857-
Sec. 2859. Books of distillers as wholesale dealers___
18011
201
202
203
Sec. 2860. Limitation on purchases by rectifiers and dealers -
Sec. 2861. Gauging, branding, and stamping rectified spirits _
204
Sec. 2862. Stamping--
Sec. 2863. Marking and stamping packages filled on premises of wholesale
dealers__
205
Sec. 2864. Returns of wholesale dealers..
Sec. 2866. Effacement of stamps and brands on emptied packages.
Sec. 2867. Buying or selling used casks bearing inspection marks.
Sec. 2868. Changing stamps or shifting spirits___.
Sec. 2869. Affixing imitation stamps on packages of distilled spirits. -
Sec. 2870. Prohibited hours for removal of spirits___
Sec. 2871. Regulation of traffic in containers of distilled spirits..
Sec. 2865. Noncompliance by rectifiers and wholesale dealers with certain
provisions, penalties___
206
207
PART III-INTERNAL REVENUE BONDED WAREHOUSES
Sec. 2872. Establishment and control
Sec. 2873. Regulations for establishment, maintenance, and supervision....
Sec. 2874. Discontinuance of warehouse and transfer of merchandise____
Sec. 2875. Exemption from provisions of law distinguishing between classes
208
of warehouses.
Sec. 2876. Failure to comply with warehousing and removal requirements.
Sec. 2877. Storekeeper-gauger's records_
4208
209
Sec. 2878. Drawing, gauging, and marking of distilled spirits..
Sec. 2879. Deposits of spirits in warehouses___
210
Sec. 2880. Withdrawal from warehouse and collection of tax on spirits sub-
ject to excessive leakage_
Sec. 2881. Withdrawal of spirits from warehouse on original gauge.
Sec. 2882. Entry for withdrawal from warehouse__
211
Sec. 2883. Transfer of spirits at registered distilleries..
212
Sec. 2884. Gauging, stamping, and branding spirits removed from ware-
house___
214
Sec. 2885. Exportation of spirits withdrawn from warehouses-
Sec. 2886. Transportation bond on withdrawal of spirits for export.
Sec. 2887. Drawback on spirits____
216
217
Sec. 2888. Transfer of spirits into tank cars for export_
218
Sec. 2889. Allowance for accidental loss or leakage during transportation
from warehouse to port of export_
Sec. 2890. Remission of tax on spirits accidentally lost-
219
Sec. 2891. Withdrawal of distilled spirits to manufacturing bonded ware-
house.