CODIFICATION OF INTERNAL REVENUE LAWS ages or parcels described in section 2111 (a) (2) a suitable stamp denoting the tax thereon and shall properly cancel the same prior to sale or removal for consumption or sale under such regulations as the Commissioner, with the approval of the Secretary, shall prescribe. (B) CIGARS.- For authority of Commissioner to prescribe the method for affixing and canceling cigar stamps, see sections 3301 and 3303. (2) FURNIsmxIN OF INSTRUMENTS. -The instruments or other means prescribed under section 3301 (a) for attaching, protecting, and cancelling stamps for cigars and cigarettes shall be furnished by the United States to the persons using the stamps to be affixed therewith under such regulations as the Commissioner may prescribe. (b) IssUE FOR RESTAMPING.- The Commissioner may, under regu- lations prescribed by him with the approval of the Secretary, issue stamps for restamping packages of cigars and cigarettes which have been duly stamped but from which the stamps have been lost or de- stroyed by unavoidable accident. (c) SUPPLY. -T lhe stamps provided for under section 2002 (a) (3) shall be furnished to collectors requiring them, and collectors shall, if there be any cigar or cigarette manufacturers within their respective districts, keep on hand at all times a supply equal in amount to two months' sales thereof, and shall sell the same only to the cigar or cigar- ette manufacturers who have given bonds, as required by law, in their districts respectively, and to importers of cigars or cigarettes who are required to affix the same to imported cigars or cigarettes in the custody of customs officers. (d) COLLECTOR'S ACCOUNT.- (1) REQUIREMENT. -Every collector shall keep an account of the number, amount, and denominate values of the stamps sold by him to each cigar or cigarette manufacturer, and to the importers described in subsection (c). (2) CREDIT IN CASE OF SALE UNDER DISTRAINT OR FORFEITURE. - Such stamps as may be required to stamp cigars or cigarettes sold under distraint by any collector, or for stamping any cigars or cigarettes which may have been abandoned condemned, or for- feited, and sold by order of court or of any Government officer for the benefit of the United States, may, under such rules and regula- tions as the Commissioner shall prescribe, be used by the collector making such sale, or furnished by a collector to a United States marshal, or to any other Government officer making such sale for the benefit of the United States, without making payment for said stamps so used or delivered; and any revenue collector using or furnishing stamps in manner as aforesaid, on presenting vouchers satisfactory to the Commissioner, shall be allowed credit for the same in settling his stamp account with the Department. (e) DESTRUCTION ON EMPTIED PAcKAGES. -W henever any stamped box containing cigars or cigarettes is emptied, it shall be the duty of the persons in whose hands the same is to destroy utterly the stamps thereon. (f) ABSENCE OF STAMPS.- The absence of the proper revenue stamp on any box of cigars or cigarettes sold, or offered for sale, or kept for sale, shall be notice to all persons that the tax has not been paid thereon, and shall be prima facie evidence of the nonpayment thereof. (g) REDEMPTION OF STAMPS.- For redemption of stamps, see sections 2198 and 3304. SEC 2113. SALES OF CIGARS AND CIGARETTES. For limitation on sales of cigars and cigarettes, see section 2170. 232
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