Page:United States Statutes at Large Volume 53 Part 1.djvu/423

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CODIFICATION OF INTERNAL REVENUE LAWS (e) Under regulations prescribed by the Commissioner with the approval of the Secretary, records required to be kept with respect to taxes under section 3413, or this section, and returns, reports, and statements with respect to such taxes filed with the Commissioner or a collector, shall be open to inspection by such officers of any State or Territory or political subdivision thereof or the District of Colum- bia as shall be charged with the enforcement or collection of any tax on gasoline or lubricating oils. The Commissioner and each collector shall furnish to any of such officers, upon written request, certified copies of any such statements, reports, or returns filed in his office upon the payment of a fee of $1 for each one hundred words or fraction thereof in the copy or copies requested. SEC. 3413. TAX ON LUBRICATING OILS. There shall be imposed upon lubricating oils sold in the United States by the manufacturer or producer a tax at the rate of 4 cents a gallon, to be paid by the manufacturer or producer. Every person liable for tax under this section shall register and file bond as pro- vided in section 3412 (d). Under regulations prescribed by the Com- missioner with the approval of the Secretary, no tax shall be imposed under this section upon lubricating oils sold to a manufacturer or producer of lubricating oils for resale by him, but for the purposes of this chapter such vendee shall be considered the manufacturer or producer of such lubricating oils. SEC. 3414. PUBLICITY OF RETURNS. For provisions with respect to publicity of returns under this sub- chapter, see subsection (a) (2) of section 55. SEC. 3415. EFFECTIVE DATE OF SUBCHAPTER. This subchapter shall take effect on the first day of that calendar month occurring next after the enactment of this title. SUBCHAPTER B-IMPORT TAXES Part I-Special Provisions SEC. 3420. IMPOSITION OF TAX. In addition to any other tax or duty imposed by law, there shall be imposed upon the following articles imported into the United States unless treaty provisions of the United States otherwise pro- vide a tax at the rates specified in sections 3422 to 3425, inclusive. SEC. 3422. PETROLEUM AND DERIVATIVES. Crude petroleum, Y cent per gallon; fuel oil derived from petro- leum, gas oil derived from petroleum, and all liquid derivatives of crude petroleum, except lubricating oil and gasoline or other motor fuel, Y2 cent per gallon; gasoline or other motor fuel, 2/2 cents per gallon; lubricating oil, 4 cents per gallon; paraffin and other petro- leum wax products, 1 cent per pound. The tax on the articles de- scribed in this section shall apply only with respect to the importation of such articles SEC. 3423 COAL Coal of all sizes, grades, and classifications (except culm and duff), coke manufactured therefrom; and coal or coke briquettes, 10 cents per 100 pounds. The tax on the articles described in this section shall apply only with respect to the importation of such articles, and shall not be imposed upon any such article if during the preceding calendar year the exports of the articles described in this section from the United States to the country from which such article is imported have been greater in quantity than the imports into the United States from such country of the articles described in this section. 414