Page:United States Statutes at Large Volume 53 Part 1.djvu/711

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INDEX Cigarettes-Continued. Rules and regulations -------- § 2195 Tax on------------------ § 2000 (c) Taxpayer------------------ § 2001 Territorial extent of law---- 1§ 2197 Cigars: Cross references ------------- § 2199 Exportation- Drawback---------------- § 2136 Exemption from tax -------- § 2135 Refund to exporter instead of manu- facturer -------------- §2137 Forfeited, disposal of --------- § 2190 Importation, packing and stamping § 2130 (b) Inspection of, and collection of tax, regu- lations for --------------- §2191 Manufacturers, recordof ---- § 2193 (b) Manufacturers, dealers, and peddlers- Bond-------------------- § 2033 Books ------------------ § 2037 Definition---------------- § 2030 Factory number---------- § 2035 Inventory---------------- § 2036 Leaf tobacco, purchases of, from other manufacturers ordealers § 2040 Monthly abstracts --------- § 2038 Registration-------------- § 2031 Sign-------------------- § 2034 Statement---------------- § 2032 Other laws applicable -------- § 2196 Packages withdrawn from market, re- demption of stamps on. - § 2198 Packing, stamping, and selling require- ments- Classification------------- Cross references- ---------- Packages--------------- Sales of------------------ Stamps. --- --. .


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Payment of tax-. -- -- --- -- -- Peddlers of- Bond------------------- Certificate--------------- Inspection of -----. --- -. Definition---------------- Registration -------------- Restrictions on sales ------- Sign---------------------- Statement--------------- Penalties and forfeitures- Boxing, unlawful -_------ Customs officers-. .- -- -.. .. .. Drawback, fraudulentclaim for Empty boxes ----------- Failure to register, penalty - § 2110 § 2114 § 2111 § 2113 § 2112 § 2002 § 2073 § 2074 § 2192 § 2070 § 2071 § 2076 § 2075 § 2072 2170 2181 2177 2176 2150 § § § § § Imported, improperly packed and stamped, sale of------- § 2174 Information, returns, and payment of tax, violationsrelatingto. § 2156 Page 246 219 220 246 246 234 234 235 245 233 245 245 224 224 223 224 224 225 224 223 224 223 246 246 230 233 230 232 231 220 227 227 245 227 227 227 227 227 241 245 243 242 235 242 236 Cigars-Continued. Penalties and forfeitures-Continued. Manufacturers------------ § 2180 Packages fraudulently stamped, pos- session, sale of, or from, penalty § 2151 Peddlers, forfeituresrelatingto- § 2154 Peddler's certificate, refusal to permit inspection, penalty -- _ § 2153 Peddling unlawfully, penalty- § 2152 Purchase, receipt, possession, or sale, unlawful --------


§ 2173 Relanding unlawfully when shipped for export------------ § 2155 Removal from manufactory, unlaw- ful ----------------- § 2171 Stamps, absence of ---


§2175

Fraudulent use of ------- § 2172 Records, statements, and returns § 2194 Rules and regulations ------- § 2195 Tax on ------------------ § 2000 (c) Taxpayer------------------ § 2001 Territorialextent of law------- § 2197 Circulation Other Than of National Banks: Bank or banker, definition ---- §1905 Effective date of chapter.. --- § 1907 Exemption from tax- ------- § 1901 National banks, application of chapter to -------------------- § 1906 Returns and payment of tax_ - § 1902 Estimation of outstanding circulation in default of ----


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§ 1903 Refusal or neglect to make, penal- ty------------------- § 1904 Tax, rate of -----


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§ 1900 Citation ------------------------ §2 Closing Agreements, authorization for en- tering into, etc------------ § 3760 Coal. See also Bituminous Coal. Import tax on--------------- § 3423 Coca Leaves: Definitions----------------- § 2565 Exemptions---------------- § 2551 Forfeitures----------------- § 2558 Inspection and copies of returns, dupli- cate order forms, and prescriptions § 2556 Insular possessions and Canal Zone, administration in--------- § 2564 Laws unaffected ------------ § 2561 Order forms-- -------------- § 2554 Other laws applicable -------- § 2562 Packages------------------- § 2553 Penalties ------------------- § 2557 Personnel ------------------ §2560 Records, statements, and returns § 2555 Regulations --------------- § 2559 Stamps------------------- § 2552 Tax-- -------------------- §2550 Territorial extent of law --- - i 2563 Page 243 235 236 236 235 242 236 241 242 242 245 246 219 220 246 209 209 207 209 208 208 208 207 1 462 414 278 270 276 274 277 277 272 277 271 274 277 273 277 271 269 277 CCVI ... ..... .... -.


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