Page:United States Statutes at Large Volume 47 Part 1.djvu/290

 266 72d CONGRESS. SESS. I. CH. 209. JUNE 6, 1932. MANUFACTURERS' similar place of business, shall make monthly returns under oath in duplicate and pay the tax imposed in respect of the articles enumerated in subsection (a) to the collector for the district in which is located his principal place of business, or, if he has no principal place of business in the United States, then to the collector Contents. at Baltimore, Maryland. Such returns shall contain such informa- tion and be made at such times and in such manner as the Com- missioner, with the approval of the Secretary, may by regulations Payment. prescribe. The tax shall, without assessment by the Commissioner or notice from the collector, be due and payable to the collector at interest on overdue the time so fixed for filing the return. If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month from the time the tax became due until paid. Cert ifcateo fregis try. (c) Each person required to pay any tax imposed by subsection (a) shall procure and keep posted a certificate of registry in accord- ance with regulations to be prescribed by the Commissioner, with Penalty for failure to the approval of the Secretary. Any person who fails to register resister • or k eep post ed any c ertifica te of re gistry in accorda nce with such regulations shall be subject to a penalty of not more than $1,000 for each such offense. Electrical energy. SEC. 616. TAX ON EL ECTRIC AL ENE RGY. Rate. (a) There is hereby imposed a tax equivalent to 3 per centum of Payment. the amount paid on or after the fifteenth day after the date of the enactme nt of th is Act, for elec trical e nergy, f or domes tic or c om- mercial consumption furnished after such date and before July 1, 1934, to be paid by the ,person paying for such electrical energy and to be collecte d by the vendor. Collection. (b) Each vendor receiving any payments specified in subsection (a) shall collect the amount of. the tax imposed by such subsection collector. tly returns by from the person making such payments, and shall on or before the last day of each month make a return, under oath, for the preceding month, and pay the taxes so collected, to the collector of the district in which his principal place of business is located, or if he has no information therein. principal place of business in the United States, to the collector at Baltimore, Maryland. Such returns shall contain such information and be made in such manner as the Commissioner with the approval Regulations govern . of the Secretary may by regulation prescribe. The Commis sioner ing ti me exte nsions. may extend the time for making returns and paying the taxes collected, under such rules and regulations as he shall, prescribe with the approval of the Secretary, but no such extension shall be for Post, p. err. more than 90 days. The provisions of sections 771 to 774, inclusive, shall, in lieu o f the provisions of sections 619 to 629, inclusiv e, be applicable in respect of the tax imposed by this section. Exc ept ion if fu r- (c) No tax shall be imposed under this section upon any payment nished for govern men- W, etc ., use• received for electrical energy furnished to the United States or to any State or Territory, or political subdivision thereof, or the Right to exemption. District of Columbia. The right to exemption under this subsection shall be evidenced in s uch manner as the Commissioner wi th the approval of the Secretary may by regulation prescribe. Gasoline. SEC. 617. TAX ON GASOLINE. Rate. (a) There is here by imp osed on ga soline sold by t he imp orter Exc ept ion • thereof or by a producer of gaso line, a tax of 1 cent a gallon, e xcept that u nder regul ations pres cribed by t he Co mmiss ioner with the approval of the Secretary the tax shall not apply in the case of sales to a producer of gasoline. When exception not (b) If a producer or importer uses (otherwise than in the produc- applicable. tion of gasoline) gasoline sold to him free of tax, or produced or