CCXXXII Occupational Taxes-Continued. Narcotics-Continued. Stamped packages, possession of, as evidence of tax liability - § 3223 Tax--------------------- § 3220 Oleomargarine- Definitions ---------------- § 3202 Penalties----------------- § 3201 Tax-------------------- § 3200 Oil: Lubricating- Excise tax on-------------- § 3413 Import tax on------------ § 3422 Pipe line, transportation by- Returns------------------ § 3461 Publicity of ------------ § 3462 Tax-------------------- § 3460 Oleomargarine: Chemists and microscopists ---- § 2312 Commissioner's decision ------ § 2311 Definition------------------ § 2300 Emptied packages, stamps on-- § 2305 Exportation ---------------- § 2307 Forfeitures------------------ § 2309 Importation ---------------- § 2306 Manufacturers, packing requirements, etc-------------------- § 2302 Occupational taxes- Definitions -------------- § 3202 Penalties----------------- § 3201 Tax--------------------- § 3200 Penalties --- .- -- -- -- -- - § 2308 Penalties and forfeitures, recovery of § 2310 Regulations------------------ § 2314 Retail dealers --------------- § 2304 Tax ---------------------- § 2301 Tobacco stamp laws applicable_ § 2313 Wholesale dealers ------------ § 2303 Opium: 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 ------ § 2563 Page 383 382 380 380 380 414 414 422 422 421 252 252 247 249 250 251 250 248 380 380 380 250 252 252 249 248 252 249 278 270 276 274 277 277 272 277 271 274 277 273 277 271 269 277 Opium for Smoking: Forfeiture------------------ § 2571 Manufacturers -------------- § 2569 Penalty ------------------ § 2570 Stamps-------------------- § 2568 Tax----------------------- § 2567 Original, copies as evidence of----- § 8 Overpayments, interest on------- § 3771 P Paraffin, import tax on---------- § 3422 Passage Tickets, tax on--------- § 1806 Penalties-------------------- § 3793 Perfumes, imported, containing distilled spirits, tax on----------- § 2800 (a) Perilla Oil, taix on imported-- -- § 2491 (b) Perilla Seed, tax on imported- - §2491 (d) Personal Holding Companies, tax on. See Income Tax. Personal Property, distraint. See Dis- traint. Personnel: Collectors of Internal Revenue- Accounts, records, and reports- Charges and credits------- § 3950 Collection statement, monthly § 3952 Goods in bond, monthly account of § 3953 Misconduct of officers and agents, reports concerning - - § 3955 Other accounts ---------- § 3954 Revenue accounts, quarterly § 3951 Appointment, compensation, and bond- Advertising, stationery, and post- age expenses, payment of § 3945 Appointment-- ---------- § 3941 Bonds ---------------- § 3943 Number-------------- - § 3940 Salaries and office expenses allowed §3944 Suspension-------------- § 3942 Covering of collections into the Treas- ury- Deposit of-------------- § 3971 Depositories for --------- § 3970 Delinquent, distraint against- Personal property, sale of - § 3976 Proceeds of sale, disposition of § 3978 Real property, sale of --- § 3977 Warrant of distress------- § 3975 Powers and duties- Collection ----------- § 3961 Collections, completion of § 3962 Discharge of another collector's duties. prohibition on- § 3967 Page 279 278 279 278 278 la 465 414 199 468 298 267 268 482 482 483 483 483 482 482 480 481 480 481 481 485 485 486 486 486 485 484 484 484 INDEX
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