Page:United States Statutes at Large Volume 44 Part 1.djvu/2305

 > ‘ \ 32291, mon. _ Internal Ré\’¢‘HH·2—C<1Hfillllcd _ · -I 8 Returns by taxpayer ontinued, _. _. ' Correction of imperfect or Cincomplete returns or lists, _Duty. of takpayers to make returns, p. 730, § ,93; p.· I _1961,§93` ~. - 1`ailnre to make and iile· return or list of property, pen-alty, p. 731, § 98;  1962, § 98 .`. , A 8 _ False orfraudulentreturn or list willfully made, pen; ally, pt 731, § 98; ·p. 1962, §'98 ‘ V False returns. penalty, p.,731, § 99 i _ Mouthlyjreturus and special returns, time for making, · "p.732,§114· _  .   . Nonresidents, collector required to », make and return  » lists, `p._ 731, § 106- · · - ‘ _ . _· i Notice to file return, duty} of c0llector,`p. 730, § 94; p. t Penalty for failure to make returnsjp. S50, §` 1265; .p, ·. Rerenuc officers to make return onttdguilt of taxpayer, .Q     §   . U- _ _ . le · ·Special'taxes, p. 739, § 186 _, . { · ,Sunimons to taxpayets to ·iile`_return, p. 730, $5 M, 95; _ p.731,§%;p.1962,§94_  _  ·  Time for makingmeturns or tiling lists, .p. ,731,5 101 _ Willfui neglect to make and tile return or` list .`of_ · ‘ property penalty, p. 731, §’ 98; p. 1962, § 9S    Reve°nue_ agents l ·   · - ` Dctailvto otiiceof 'Con1missioner·of Internal Revenue, QpL·z2a..s·:   ,_ *_ .· Employment and assignment to duty, p. 726, § 33 .‘.‘ Entering premises where taxable articles are ,kept, 11.730,592 . _   U  Injuriesfreceivedin line of duty, action for damages · against v§§rongdoer,*p,_729, § 69  - ·, lima of absence, p._727, § 52; p. 1961, § 52 - Powersand duties, p. 726, §§ 33, 3-1 p Revenue stamps, see Stamps, infra _ Riding academies _ ·. , _ _ ‘ Amount of- tax on,`proprietors,· pi °743,·§ 219; p. 1965, § 219 _` . `1 · .· Dednition, p. 743, § 219 —. Penalty for maintenance without paying occupation . — tax, p. 7%, $192; p. 743, § 219` _ `Roof-garden periorinances, tax on admissions, p. 802, § 871. Rules and regulations for `enforcement of law, authority, to prescribe, p. 729, § 72; p. 848, §§·1245, .1246; p. 2020, §1245_. ·_i·    , QIQ of goods wltlalintent to evade tax, penalty, p. 845, 7 §‘ 1186 ‘ " _, Sale tax payable by purchaser, payment byf seller on credit sale, recox*ery`f1·,t>n1 purchaser,_p. 849, § 1255 _ ‘ [ Sculpture, excise tax wm'sa1es`o¤·. leams,. p. 804, § 884; p. A 1970, 5  L , i    Searcli, seizure, and forfeiture — . _ e Amxing stamps, brands, etc., tounstamped articles on sale, p. 845, 5 1191 - · i ‘ ‘ Authorization by commissioner, p.·728,.§ 61 . , _ · Delivery to marshal of goods seized, p. 845, § 1191 Goods sold with l:1l;en_t_gQ”_g_ade tax, p. 845, Q 1186 _ _ . Pa<·kage~included` in forfeitu`?é`3o£ goods, p. 845, § 1190 Proceedings in caseof goods yaluediat ,8500 or less, p. 846, § 1193 ,, _ 0 _` . Property held with intent to defraud United States, _p. 84¥1,—§ 1185 X . { · ‘ _l’urc·iaas_iug for G•JVt‘l’l_llIl€‘RC goods subject to tax, pg 846.- § 1196 - ‘ Ilemksion and return of goods seized, application for, p. 846, § 119-li · _
 * p.·:e1,§102’—_·- _‘ ‘·’.

XV _ nternal Revenue———Continued. __ Search, seizure, and forfeittiree-Continue_tl· S ' Sale of forfeited- distilling apparatus, p. 844, _`·` § 1182 Sale of perishable articles-seized, p.‘ 845,5 1192 * Search warrants, authority to issue, p· ,$$6». § 1195 Ship brokers U- _ `. ’ · 4 _Arnount of tax imposed; p. 743, § 215; p,’1965, § 215 Y Definition, p. 743, § 215·;·p. 1965, §, 215 ‘ . Penalty for doing business without paying tax, p. 739, . -§_192; p. 743, §·215; p._1965, § 215. ·-Shooting galleries “T T. __  · · ` _ Amount of tax on proprietor, p. 743, § 218 ;° p. 1965, _ §218 · ., — · _~ r s Definition, of 743, §218; p. 1905, § 218. ‘ Penalty for maintenance without paying occupation, ` tax, p. 739, ‘§ 192; p. 743, § 218; p. 1965, § 218. Tax on · proprietors, p, 743, § 218; p. 1965, § 218 i Slot machines, rexoise tax bn? sales and leases, p., Q. § 881 (#8) ; p.1970}.§ 881 (8) ‘ Snuff, see TonAccoTAx · __ _ · _ Solicitor of internal revenue, appointment, p._ 45, '§ 297 Solicitor of Treasury, duties of, see Tarzasunr Dmmarmssr Specialtaxes,    * ~. ·,` J Brewers; exemption from tax as dealers in malt 1 [ · · liquors, p. 743, § 222 ,1 ·  _ l `   rate of- tax, p. 740, § 202   -·. _ ` ·y-—-—— penalty for carrying on businesswithout payment ‘ . » of tax, p. 739, §§ 191, 192 - ‘ _ Brokers, p. 743, § 213 ;_·p. 1965, ·_§ 213 _ ‘ Corporations, capital stock tax, ps 743, §‘223; p. 1963, · Customhouse brokers, p. 743,§ 216 _ ` Death of taxpayer after paying `tax,·‘suceessor‘s right to continue business, p. 739, § 190 V f ~ »¤.·r43.»s221—. · _ . * a Failure to pay tax, penalty, p. 739, § 191 et seq-. Filled cheese, occupation tax on manufacturers or dealers, p. `741,`§ 209 _ _ _ .. ·. Foreign corporations, capital stock tax, p., 743, §§223; Y _ .p..1965.§»-223 ]. 9 ` Intoxicating liquors, penalty for carrying on business ` · · as manufacturer, dealer, etc., without payment _ _ of taxes, p. 739, 5,193 · `- _ r. retail dealers on passenger conve·yanc·e,;p. 744. -., ·-—·-r-special tax on dealers, p. 741, § 205. _ · —·g-·---·special.tax‘on distillers. P. 741,.§ 200; p. 1904, —-—-————itax on stills manufactured, p. 740, § 203 List of taxpayers in commissionefs office, p. 739, § lss} ~ Manufacturers or packers of mixed Hour, p. 742, §i210 Motor boatsftai on use, p. 743, § 224 r · _ · Narcotic drugs, taxation of manufacturers; importers, Z, _ and dealers, p._742, § 211; p._1%4, § 211 i · V Nonpayment of tax, penalty, p. 739, § 191 et seq, Oleomargarlne, tax on manufacturers,` p. 741, § 207 Partnerships, how taxed, p._739, §.183. J ‘ ` Passe11ger`·auton1obiles for hire, p. 743, § 220: p. 1:%:5. § _2w ’ x _ Pawnbrokers, p. 743, § 214; p. 1965, § 214 — _ t Payment of! tax, edect on ygiolation of Stmcjlaxxs by 0 taxpayer; p. 740, § 201 · V   time for, p, 739, § 186, · ————-·——-use of stamps, p. 739, §§z187, ISS _‘ V Process or renovated or adulterated- butter, occupation ‘ tax on manufacturers, p. 741, ”§ ,208 , Registration of trade or business subject to special tax, ‘ P of ree, s 182 ‘ _ ‘ “
 * ·D1st111érs selling own product, 'exemption from. tax,