PROVISIONS COMMON TO MISCELLANEOUS TAXES greater allowance of drawback than the tax actually paid, he shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of $500, at the election of the Secretary. Part IV-Miscellaneous Provisions SEC. 3330 . WITNESSING OF RETURNS IN LIEU OF OATH. The Commissioner, with the approval of the Secretary, may by regulation prescribe that any return required by any internal revenue law (except returns required under income or estate tax laws) to be under oath may, if the amount of the tax covered thereby is not in excess of $10, be signed or acknowledged before two witnesses instead of under oath. SEC. 3331. EXEMPTION FROM TAX OF DOMESTIC GOODS PURCHASED FOR THE UNITED STATES. The privilege existing by provision of law on December 1, 1873 or thereafter of purchasing supplies of goods imported from foreign countries for the use of the United States, duty free, shall be ex- tended, under such regulations as the Secretary may prescribe, to all articles of domestic production which are subject to tax by the provi- sions of this subtitle. SEC. 3332. EXEMPTION FROM TAX OF EXPORTS TO FOREIGN COUN- TRIES. For exemption from tax in case of- Tobacco, snuff, cigars, and cigarettes, see section 2135. Playing cards, see section 1830. Oleomargarine, see section 2307. Adulterated butter, see section 2327. Mixed flour, see section 2385. Firearms, see sections 2705 and 2727. Distilled spirits, see sections 2885, 2905, and 3179. Wines, see section 3037 (a). Fermented liquors, see section 3153 (c). SEC. 3333 . DRAWBACK IN CASE OF EXPORTS TO FOREIGN COUNTRIES. For drawback on exports to foreign countries in case of- Tobacco, snuff, cigars, and cigarettes, see section 2136. Distilled spirits, see sections 2887 and 3179. Stills, see section 3250 (j) (3). For allowance of drawbacks on shipments to Puerto Rico or the Philippine Islands, see sections 3361 (c) and 3341 (c). SEC. 3334. EXTENSION OF TIME FOR FILING RETURNS. For authority of collectors to grant extensions of time for the filing of returns (except In the case of income tax), see section 3634. SEC. 3335. CROSS REFERENCE. For other administrative provisions, see subtitle D. SUBCHAPTER B-PROVISIONS OF SPECIAL APPLICA- TION TO THE PHILIPPINES, VIRGIN ISLANDS, AND PUERTO RICO Part I-Philippine Islands SEC. 3340. SHIPMENTS TO THE UNITED STATES. (a) TAX IMPOSED IN UNITED STATES. - (1) AMOUNT. -There shall be levied, collected, and paid, in the United States, upon articles, goods, wares, or merchandise coming into the United States from the Philippine Islands a tax equal to the internal-revenue tax imposed in the United States upon the like articles, goods, wares, or merchandise of domestic manufacture. (2) PAYMENT.-Such tax shall be paid by internal revenue stamp or stamps, to be provided by the Commissioner, and to be affixed in such manner and under such regulations as he, with the approval of the Secretary, shall prescribe. 403
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