MANUFACTURERS' EXCISE AND IMPORT TAXES 419 (b) The taxes payable by the vendee shall be paid to the vendor at the time the sale is consummated, and shall be collected, returned, and paid to the United States by such vendor in the same manner as provided in section 3467. In case of failure or refusal by the vendee to pay such taxes to the vendor, the vendor shall report the facts to the Commissioner, who shall cause collection of such taxes to be made from the vendee. (c) The provisions of this section shall not be applicable with respect to the tax imposed by section 3411. SEC. 3448. RETURN AND PAYMENT OF MANUFACTURERS' TAXES. (a) Every person liable for any tax imposed by this chapter other than taxes on importation shall make monthly returns under oath in duplicate and pay the taxes imposed by this chapter to the collector for the district in which is located his principal place of business or, if he has no principal place of business in the United States, then to the collector at Baltimore, Maryland. Such returns shall contain such information and be made at such times and in such manner as the Commissioner, with the approval of the Secretary, may by regula- tions prescribe. (b) The tax shall, without assessment by the Commissioner or notice from the collector, be due and payable to the collector at the time so fixed for filing the return. If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 6 per centum per annum from the time when the tax became due until paid. SEC. 3449. APPLICABILITY OF ADMINISTRATIVE PROVISIONS. All provisions of law (including penalties) applicable in respect of the taxes imposed by section 2700 shall, in so far as applicable and not inconsistent with this chapter, be applicable in respect of the taxes imposed by this chapter. SEC. 3450. RULES AND REGULATIONS. The Commissioner, with the approval of the Secretary, shall pre- scribe and publish all needful rules and regulations for the enforce- ment of this chapter in so far as it relates to the taxes on articles sold by the manufacturer, producer, or importer. SEC. 3451. EXEMPTION FROM TAX OF CERTAIN SUPPLI ES FOR VESSELS. Under regulations prescribed by the Commissioner, with the approval of the Secretary, no tax under this chapter shall be im- posed upon any article sold for use as fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or actually engaged In foreign trade or trade be- tween the Atlantic and Pacific ports of the United States or between the United States and any of its possessions. Articles manufactured or produced with the use of articles upon the importation of which tax has been paid under this chapter, if laden for use as supplies on such vessels, shall be held to be exported for the purposes of section 3430. The term "vessels" as used in this section includes civil aircraft employed in foreign trade or trade between the United States and any of its possessions, and the term "vessels of war of the United States or of any foreign nation" includes aircraft owned by the United States or by any foreign nation and constituting a part of the armed forces thereof. The privileges granted under this section in respect of civil aircraft employed in foreign trade or trade between the United States and any of its possessions, in respect of aircraft registered in a foreign country, shall be allowed bnly if the Secretary of the Treasury has been advised by the Secretary of Commerce that he has found that such foreign country allows, or will allows sub- stantially reciprocal privileges in respect of aircraft registered in the
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