Commissioner's: Duty to assess omitted taxes___ Duty to make return in certain cases_. Duty to provide stamps-‒‒ Compromise of taxes and penalties‒‒‒‒‒ Cooperative associations, tobacco growers'_. Counterfeit stamps: Duties Record of manufacturers, dealers, and peddlers--- Commission or shares, manufacture on---- Commissioner, collector, or deputy collector to make return in certain cases- Approval of packages other than wooden___ 6 14 57,87 10 48, 77, 109 10 114 11 18 Affixing to packages of cigars and cigarettes, penalty and forfeiture_ 82 160 Coupons, etc., in packages_-_. Customs: Tobacco and snuff, penalty and forfeiture for affixing, etc_-. 53 110 Tax payment of cigars manufactured in bonded manufacturing ware- 132 Cut tobacco defined___. 44 Cuttings, imported, withdrawal of cuttings, sale of____ 106 Notice to show cause against assessment for omitted taxes_. 123 Tobacco material__ Cigars or cigarettes, tobacco or snuff_. Leaf tobacco, report of.. Packages, and stamps, on manufactures to be reworked__. Stamps on emptied packages, penalty for failure__. Unstamped manufactures__ Discontinuing business by manufacturers. Display packages__- Distraint, stamping goods_. Districts, list of collection_ Drawback. 107 24 --- 107, 108 156 105 154, 167 94 74 164 Appendix 185 Fire, loss of material and manufactured products by--. Foil wrappers, tobacco stamps imprinted on---- Forfeiture: Affixing fraudulent stamps to- Cigars and cigarettes. Tobacco and snuff. Omitting things required___. Packages included in forfeiture of goods_-_- Removing- Cigars and cigarettes without proper stamps--- Tobacco and snuff, otherwise than provided by law‒‒‒‒‒‒ Forms and records, list of-- Fraudulent: Execution of documents_. Stamps affixed to- Cigars and cigarettes__. Tobacco and snuff. Free smokers- Cigars manufactured in customs bonded manufacturing warehouses_ 132 129 Manufactured tobacco or snuff without proper stamps affixed, cigars 153 Purchase or receipt for sale of products not properly branded or 155 Removing tobacco manufactures from customs custody, customs Philippine manufactures, consignee or owner_. Loss in manufacturing, allowances for_-_- 131 136, 137 143 148 40, 101 124 47 49 132, 187 Sales at retail from stamped packages___. Statutory package, contents of Sizes of packages__-. Subdivision of packages prohibited. When packed for export, need not be in statutory packages....... Manufacturing warehouses, bonded (customs). Manufacturer: Cigars and cigarettes— Affixing stamps_-_ Approval by Commissioner for use of packages other than Assessment by Commissioner of omitted taxes_. 81 77, 109 Assignment of number_.--. 118 Audit of accounts_ Bond_. Book Brand, factory--. Cancellation of stamps- 67 120 64 70 85 Caution notice__ 83 84 |