Article 25. Record of receipt and shipment or delivery of tobacco.. 26. Monthly report... 27. Inventory 28. Limitations__ 29. Assessments_ 30. Penalties_ Page 21 31. Miscellaneous__. 32. Statement to be rendered on demand.. 26 40. Inventory to be made at commencement of business, on January 1 of 43. Rates of tax on tobacco and snuff; date effective; when tax accrues_ 35 44. Classification of manufactured tobacco___ 35 45. Sizes of packages of tobacco and snuff_ 36 46. Packing coupons, inserts, pictures, etc., in packages.... 53. Penalty and forfeiture for affixing fraudulent or counterfeit stamp or stamp previously used to any package containing tobacco or snuff 57. Manufacture on commission or shares, or from material furnished by another person-- 43 58. Other liabilities.. 44 59. Forfeiture for removing tobacco or snuff otherwise than as provided by law. 69. Inventory to be made at commencement of business, on January 1 of each year, and at time of closing-. AAAAAA 46 46 47 48 49 49 49 (b) Use of cigars tax free by employees for personal consump- 53 71. Monthly returns... 54 72. Rates of tax on cigars and cigarettes; date effective; when tax accrues_ 73. Classification of cigars and cigarettes___ 55 57 74. Sizes of packages of cigars and cigarettes.. 75. Packing coupons, inserts, pictures, etc., in packages.. 76. Subdivision packages.-- 57 58 58 82. Penalty and forfeiture for affixing fraudulent or counterfeit stamps to any package containing cigars or cigarettes_ 61 87. Manufacture on commission or shares, or from material furnished by another person_ 88. Other liabilities... 89. Forfeiture for removing cigars or cigarettes without proper stamps___ 90. Manufacturer of cigarettes purchasing cigarette tubes__ 91. Collector's record of manufacturers__. CHAPTER VII.-PROVISIONS COMMON TO TWO OR MORE SUBJECTS 92. Bonds____. (a) General instructions... (b) Instructions relative to preparation. 93. Premises bonded as factories__ 94. Temporarily closing factory- 95. Transfer of factory to successor, or under new bond.. 96. Removal of factory to new location in same district_. 97. Removal of factory to another district____ 98. Sale of leaf tobacco by manufacturer.. 99. Removal of scraps, cuttings, etc., without payment of tax (a) For export- - (b) To another manufacturer _ _ _ 100. Form 774, Tobacco invoice or notice of shipment; description and purpose of__ (1) By whom executed_ (2) Execution of forms_ (3) Handling of forms. (4) Exceptional cases_ (b) Destruction or loss of tobacco- (c) Receipts from farmers or tobacco growers' coopera tive associations.. (d) Receipts from leaf sales warehouses_ (e) Imported tobacco.. Article 101. Entries in manufacturer's revenue book. 102. Manufacturer's monthly returns.. 103. Execution of reports and inventories_ 104. Loss by fire, theft, etc____ 105. Destruction of tobacco material_ 106. Withdrawal of imported scraps, cuttings, and clippings.. 107. Repacking, reworking, or destruction of manufactured tobacco, snuff, cigars, or cigarettes___ 108. Receiving tobacco manufactures on factory premises.. 109. Packages to be approved by Commissioner__ 110. Contents of statutory packages.. (a) Lottery features barred. (b) Indecent pictures, prints, or words, etc.-. 111. Penalty for fraudulently executing documents___ 113. Penalties for failure to pay tax or to make return or supply informa- Page 79 81 82 83 84 85 85 86 87 88 88 88 89 89 89 (a) Explanation.. 122. Deficiencies found by examining officers___. 123. Notice to show cause against assessment for omitted taxes__. 124. Estimating deficiencies.. (b) Cigar and cigarette accounts.. (c) Tobacco and snuff accounts.. (d) Prorating deficiencies. 1. Deficiencies in production from materials used___. CHAPTER X.-TOBACCO MANUFactures Imported, Reimported, 99 99 101 101 102 103 103 104 104 Article L'age 132. Tax payment of cigars manufactured in customs bonded manufacturing warehouses_. 109 142. Procedure on arrival of Puerto Rican manufactures in the United States__ 116 143. Liability of consignees or owners. 117 144. Tobacco manufactures from Virgin Islands; liability to tax 152. Penalty for removal of products from factory not properly packed and stamped....... 122 153. Liability, manufactured tobacco or snuff without proper stamps, cigars or cigarettes not properly boxed and stamped or tax thereon not paid____ 123 154. Packages not stamped to be seized for forfeiture___. 124 155. Liability for purchase or receipt for sale of products not properly branded or stamped---- 124 156. Stamps to be destroyed when package is emptied; penalty for failure. 125 125 126 159. Liability for refilling a stamped package....... 126 160. Possession, sale of, or from, packages refilled or bearing counterfeit stamps___ 126 161. Sale of imported cigars, or alleged imported cigars, not put up in packages and stamped__ 126 162. Dummy packages for advertising purposes; disposal of emptied packages___ 127 163. Vending machines__ 127 164. Stamping, etc., tobacco manufactures distrained upon.. 128 165. Sale of unstamped tobacco manufactures by United States marshal or other officer___ 129 166. Sale of stamps to sheriff__ 129 167. Disposition of abandoned, condemned, or forfeited tobacco manufactures_ 130 168. Restamping packages from which stamps have been lost or destroyed. 169. Penalty and forfeiture for removing or concealing articles with intent tɔ defraud... 131 132 170. Penalty for possession of property with intent to sell in fraud of law or to evade taxes__ 132 Article Page 171. Sales of goods with intent to avoid tax or in fraud of law. 133 172. Packages included in forfeiture of goods............. 133 173. Seizure and forfeiture of property found in possession in fraud of revenue laws..... 133 174. Goods seized may be delivered to marshal.. 133 175. Bonding perishable goods seized, etc.; sale if no bond given... 176. Proceedings on seizure of goods valued at $500 or less-- 134 134 CHAPTER XIII.-EXPORTATION WITHOUT PAYMENT OF THE TAX 190. Domestic manufactures; manufacturer's records and monthly returns. 191. Cigarette tubes delivered tax free to manufacturers of cigarettes... 192. Exports_ - - 145 146 147 193. Disposition of empty stamped packages.... 147 194. Promulgation of regulations.---. 147 |