Page:United States Statutes at Large Volume 47 Part 1.djvu/287

 72d CONGRESS. SESS. I. CH. 209 . JUNE 6, 1932 . 263 there shall be refunded to the manufacturer, producer, or importer M ANUAC TAXR8' the amount of the tax, or if the tax has not been paid, the tax shall be abated. (2) As used in this subsection the term " dealer " includes a whole- construed. saler, jobber, or distributor. For the purposes of this subsection, an "Heldeby~adealer." article shall be considered as " held by a dealer " if title thereto has passed to such dealer (whether or not delivery to him has been made), and if for purposes of consumption title to such article or poss essi on t here of has not at any time been tra nsfe rred to any person other than a dealer. (3) Under regulations prescribed by the Commissioner, with the Rules for bala ncing approval of the Secretary, the refund provided by this subsection- `r ~` and refunds. (A) may be applied as a credit against the tax shown by subsequent returns of the manufacturer, producer, or importer, and (B) may be made to the dealer instead of to the manufacturer, producer, or importer, if the manufacturer, producer, or importer waives any claim for the amount so to be refunded. (4) When the refund, credit, or abatement provided for in this Dealer to receive subsection has be en allowed to the manufacturer, producer, or credit. importer, he shall remit to the dealer to whom was sold the article in respect of which the refund, credit, or abatement was allowed, so much of that amount of the tax corresponding to the refund, credit, or abatement, as was included in or added to the price paid or agreed to be paid by the dealer. Upon the failure of the manufacturer, pro- Ltabi lit y o f im porter, ducer, or importer to make such remission he shall be liable to the etc., when no ncompli- an ce dealer for damages in the amount of three times the amount thereof, Amount of damages and the court shall include in any judgment in favor of the dealer to d ealer. in any suit for the recovery of such damages, costs of the suit and a reasonable attorney's fee to be fixed by the court. SEC. 607. TAX ON RADIO RECEIVING SETS, ETC. Radio receiving sets, There is hereby imposed upon the following articles, sold by the et ate. man ufac ture r, p rodu cer, or impo rte r, a tax equ ival ent to5 per centum of the price for which so sold : Chassis, cabinets, tubes, reproducing units, power packs, and phonograph mechanisms, suit- able for use in connection with or as part of radio receiving sets or Rad io sets and com. combination radio and phonograph sets (including in each case parts p01ent parts. or accessories therefor sold on or in connection therewith or with the sale thereof), and records for phonographs. A sale of any two or mor e of the above a rticles shall, f or the pu rpose of this se ction, be considered a sale of each separately. SEC. 608. TAX ON MECHANICAL REFRIGERATORS. Mechanical refriger- ator. There is hereby imposed upon the following articles, sold by the ', ate. man ufac ture r, p rodu cer, or impo rte r, a tax equ ival ent to5 per centum of the price for which so sold (a) Household type refrigerators (for single or multiple cabinet Household type. installations) operated with electricity, gas, kerosene, or other means (including parts or accessories therefor sold on or in connection therewith or with the sale thereof). (b) Cabinets, compressors, condensers, expansion units, absorbers, n Refrigerator compo • and controls (hereinafter referred to as "refrigerator components ") for, or suitable for use as part of or with, any of the articles enu- merated in subsection (a) (including in .each case parts or accessories for such refrigerator components sold on or in connection therewith or with the sale thereof) except when sold as component parts of comp lete ref rigerator s or ref rigerati ng or co oling ap paratus. Under E xcep tion a hen sold regulations prescribed by the Commissioner, with the approval of the to manufacturer, etc, Secretary, the tax under this subsection shall not apply in the case
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