The Provisions of the Internal Revenue Code Relating to Excise Taxes

TABLE OF CONTENTS

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SUBCHAPTER C-Tax ON EMPLOYERS OF EIGHT OR MORE

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Sec. 1600. Rate of tax..

Sec. 1601. Credits against tax.

Sec. 1602. Conditions of additional credit allowance-

Sec. 1603. Approval of State laws.

Sec. 1604. Returns..

Sec. 1605. Payment of taxes.

Sec. 1606. Interstate commerce and federal instrumentalities.

Sec. 1607. Definitions..

Sec. 1608. Deductions as constructive payments.

Sec. 1609. Rules and regulations...

Sec. 1610. Other laws applicable.

Sec. 1611. (Short title)..

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AND PLAYING CARDS

SUBCHAPTER E-GENERAL PROVISIONS

Sec. 1630. Verification of returns, etc...

Sec. 1631. Use of Government depositaries in connection with payment

of taxes.

Sec. 1632. Acts to be performed by agents..

CHAPTER 9A-WAR TAXES AND WAR TAX RATES

Sec. 1650. War tax rates of certain miscellaneous taxes..

Sec. 1651. Retailers' excise tax on luggage, etc..

Sec. 1652. Leases, conditional sales, existing contracts, etc..

Sec. 1653. Articles classifiable under more than one section..

Sec. 1656. Floor stocks refunds on distilled spirits, wines, and cordials,

and fermented malt liquors..

Sec. 1657. Floor stocks refunds on electric light bulbs.

Sec. 1658. Telegraph, telephone, radio, and cable facilities.

Sec. 1659. Definition of "rate reduction date”.

Sec. 1715. Payment of tax..

Sec. 1716. Returns..

Sec. 1717. Addition to tax in case of nonpayment.

Sec. 1718. Penalties...

Sec. 1719. Discretionary method allowed Commissioner for collecting tax.

Sec. 1720. Records, statements, and returns.

Sec. 1721. Rules and regulations -

Sec. 1722. Other laws applicable.

Sec. 1724. Cross references..

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CHAPTER 11-DOCUMENTS, OTHER INSTRUMENTS,

SUBCHAPTER A-RATE AND PAYMENT OF Tax

Sec. 1800. Imposition of tax.

Sec. 1801. Corporate securities..

Sec. 1802. Capital stock (and similar interests).

Sec. 1804. Insurance policies.

Sec. 1805. Silver bullion.--

Sec. 1807. Playing cards.

Sec. 1808. Exemptions.-

Sec. 1809. Payment of tax.---

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SUBCHAPTER B-STAMPS

Sec. 1815. Affixing----

Sec. 1816. Cancellation..

Sec. 1817. Supply -

Sec. 1818. Methods of safeguarding-

Sec. 1819. Cross reference.

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SUBCHAPTER 6-PENALTIES AND FORFEITURES

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Sec. 1820. Underpayment of tax.

Sec. 1821. Nonpayment or evasion of tax.--

Sec. 1822. Use of uncanceled stamps-

Sec. 1823. Frauds relating to stamps---

SUBCHAPTER D-SPECIAL PROVISIONS APPLICABLE TO PLAYING CARDS

Sec. 1830. Exemption in case of exportation.

Sec. 1831. Manufacturers.

Sec. 1832. Stamps---

SUBCHAPTER E-MISCELLANEOUS PROVISIONS

Sec. 1835. Records, statements, and returns-

Sec. 1836. Rules and regulations - -

Sec. 1837. Other laws applicable.

Sec. 1838. Cross references

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CHAPTER 12-SAFE DEPOSIT BOXES

Sec. 1850. Tax..

Sec. 1851. Collection of tax by lessor.

Sec. 1852. Returns.-

Sec. 1853. Payment of tax.-

Sec. 1854. Refunds and credits..

Sec. 1855. Regulations.-

Sec. 1856. Applicability of administrative provisions.

Sec. 1857. Definition of safe deposit box.

Sec. 1858. Publicity of returns.

CHAPTER 13-CIRCULATION OTHER THAN OF

NATIONAL BANKS

Sec. 1900. Rate of tax..

Sec. 1901. Exemption from tax...

Sec. 1902. Returns and payment of tax-

Sec. 1903. Estimation of outstanding circulation in default of return.

Sec. 1904. Penalty for refusal or neglect to make return or payment.

Sec. 1905. Definition of bank or banker.

Sec. 1906. Application of chapter to national banks..

CHAPTER 14-COTTON FUTURES

Sec. 1920. Tax..

Sec. 1921. Exemption of spot cotton.-

Sec. 1922. Exemption of basis grade contracts.

Sec. 1923. Exemption of tendered grade contracts

Sec. 1924. Exemption of specific grade contracts.-

Sec. 1925. Form and validity of contracts.

Sec. 1926. Cotton standards..

Sec. 1927. Bona fide spot markets -

Sec. 1928. Collection and enforcement.

Sec. 1929. Penalties...

Sec. 1930. Immunity of witnesses.

Sec. 1931. Definitions...

Sec. 1932. Liability of principal for acts of agent.

Sec. 1933. Reports of Secretary of Agriculture.

Sec. 1934. Other laws applicable.--

Sec. 1935. Operation of State laws..

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CHAPTER 15—TOBACCO, SNUFF, CIGARS, AND

CIGARETTES

SUBCHAPTER A-RATE AND PAYMENT OF Tax

Sec. 2000. Rate of tax.

Sec. 2001. Taxpayer--

Sec. 2002. Payment of tax...

Sec. 2003. Cross references.

SUBCHAPTER B-MANUFACTURERS, DEALERS, AND PEDDLERS

PART I-DEFINITION AND REQUIREMENTS OF TOBACCO AND

SNUFF MANUFACTURERS

Sec. 2010. Definition...

Sec. 2011. Registration..

Sec. 2012. Statement-

Sec. 2013. Bond.

Sec. 2014. Certificate...

Sec. 2015. Sign..

Sec. 2016. Factory number.

Sec. 2017. Inventory -

Sec. 2018. Books.-

Sec. 2019. Monthly abstracts.

Sec. 2020. Cross reference....

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PART II-DEFINITION AND REQUIREMENTS OF CIGAR AND

CIGARETTE MANUFACTURERS

Sec. 2030. Definition.

Sec. 2031. Registration.

Sec. 2032. Statement.

Sec. 2033. Bond.

Sec. 2034. Sign.---

Sec. 2035. Factory number.

Sec. 2036. Inventory

Sec. 2037. Books ..

Sec. 2038. Monthly abstracts..

Sec. 2039. Additional requirements on cigarette manufacturers purchasing

cigarette tubes.--

Sec. 2040. Purchases of leaf tobacco from other manufacturers or dealers

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PART III-DEFINITION AND REQUIREMENTS OF DEALERS IN

LEAF TOBACCO

Sec. 2050. Definition.

Sec. 2051. Registration

Sec. 2052. Statement of location of business and places of storage.

Sec. 2053. Bond..

Sec. 2054. Certificate and number.

Sec. 2055. Inventory--

Sec. 2056. Records and invoices.

Sec. 2057. Monthly reports.

Sec. 2058. Demand statement of sales -

Sec. 2059. Restrictions on sales or shipments.

Sec. 2060. Tax for violating sections 2057 and 2059.-

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PART IV-DEFINITION AND REQUIREMENTS OF PEDDLERS

OF TOBACCO

Sec. 2070. Definition..

Sec. 2071. Registration.

Sec. 2072. Statement..

Sec. 2073. Bond.

Sec. 2074. Certificate.

Sec. 2075. Sign.-

Sec. 2076. Restrictions on sales.-

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SUBCHAPTER C-PACKING, STAMPING, AND SELLING REQUIREMENTS

Sec. 2135. Exemption from tax.

Sec. 2136. Drawback.--

Sec. 2137. Refund to exporter instead of manufacturer.

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SUBCHAPTER E-PENALTIES AND FORFEITURES

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PART I-PENALTIES AND FORFEITURES COMMON TO TO-

BACCO, SNUFF, CIGARS, AND CIGARETTES

Sec. 2150. Failure to register, penalty---

Sec. 2151. Fraudulently stamped packages, possession, sale of, or from,

penalty-

Sec. 2152. Peddling unlawfully, penalty -

Sec. 2153. Peddler's certificate, refusal to permit inspection, penalty -

Sec. 2154. Peddlers, forfeitures relating to..

Sec. 2155. Relanding unlawfully when shipped for export, penalty and for-

feiture ---

Sec. 2156. Information, returns, and payment of tax, violations relating to;

PART II-PENALTIES AND FORFEITURES OF SPECIAL APPLI-

CATION TO TOBACCO AND SNUFF

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Sec. 2160. Persons in general.---

Sec. 2161. Manufacturers.

Sec. 2162. Dealers in leaf tobacco, penalties.

Sec. 2163. Customs officers ..

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PART III - PENALTIES AND FORFEITURES OF SPECIAL APPLI-

CATION TO CIGARS OR CIGARETTES

SUBPART APERSONS IN GENERAL

Sec. 2170. Unlawful boxing, penalty and forfeiture.--

Sec. 2171. Unlawful removal from manufactory, forfeiture and penalty-

Sec. 2172. Fraudulent use of stamps, penalty -

Sec. 2173. Unlawful purchase, receipt, possession, or sale, penalties -

Sec. 2174. Sale of imported cigars improperly packed and stamped, penalty.

Sec. 2175. Absence of stamp, forfeiture...

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