Page:United States Statutes at Large Volume 47 Part 1.djvu/293

 72d CONGRESS. SESS. I. CH. 209. JUNE 6, 1932 . 269 SEC. 624. EXEMPTION OF ARTICLES MANUFACTURED OR PRODUCED 3WWPACxURERS' BY INDIANS. EXCISE TAX No tax shall be imposed under this title on any article of native mExemptto a art icl e Indian handicraft manufactured or produced by Indians on Indian dians. reservations, or in Indian schools, or by Indians under the juris- . Wbenexempt. diction of the United States Government in Alaska. SEC. 625. CONTRACTS PRIOR TO MAY 1, 1932 . Contracts prior to May 1, 1932. (a) If (1) any person has, prior to May 1, 1932, made a bona fide Payment of tax by vendee, if add it ion to contract for the sale, after the tax takes effect, of any article in contract price not per- respect of the sale of which a tax is imposed under this title, or in mitr ed. respect of which a tax is imposed under this subsection, and (2) such Post, p . 302. contract does not permit the adding to the amount to be paid under such contr act, o f the whol e of such t ax, t hen ( unless the contr act prohib its such additio n) the v endee sh all, in l ieu of t he vendo r, pay so much of the tax as is not so permitted to be added to the contract price. If a contract of the character above described was made with tra Go ea ,Pi nt con . the United States or wi th any person other than a dealer, no tax shall be collec ted under this tit le. (b) The taxes payable by the vendee shall be paid to the vendor m atio ym sal a e. cons~rm. at the time the sale is consummated, and shall be collected, returned, and paid to the United States by such ve ndor in the same manner as provided in section 702. In case of failure or refusal by the If failure or refusal. vendee to pay such taxes to the vendor, the vendor shall report the facts to the Commissioner, who shall cause collection of such taxes to be made from the vendee. SEC. 626. RETURN AND PAYMENT OF MANUFACTURERS' TAXES. Return and payment of ma nufa ctur ers' taxe s. (a) Every perso n lia ble f or any tax impos ed by this title othe r Mo nthly re turns re- than taxes on importation (except tax under section 615, relating n Ani ,p.264. to tax on soft d rinks) shall make monthl y returns under oath in duplicate and pay the taxes imposed by this title 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 at Baltimore, Maryland. Such returns shall contain 'contents- such information and be ma de at su ch times and in su ch manner as the Com missioner , with the approva l of the S ecretary, may by regu lations prescribe. (b) The tax shall, wit hout ass essm ent by the Commissioner or payment of tax. nonce from the collector, be due and payable to the collector at the time so fixed for filing the return. If the tax is not paid when Interest on overdue due, there shall be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid. SEC. 627. APP LI CAB IL ITY OF ADMINISTRATIVE PROVISIONS. App li cab il ity of ad- m inistrati ve provi. All provisions of law (including penalties) applicable in respect si Revenue Act of 1926 . of the taxes imposed by section 600 of the Revenue Act of 1926, Vol. 44,p . 93. shal l, in so far as a pplicabl e and no t incons istent w ith this Act, be applicable in respect of the taxes imposed by this title. SEC. 628. RUL ES AND REGULATIONS. Rules and reg uwa- tions. The Commissioner, with the approval of the Secretary, shall Prescribed by Com- missioner missioner ith - prescribe and publish all needful rules and regulations for the proval of Secretary. ap enforc ement of this tit le in so far as it relates to the ta xes on articles sold by the manufacturer, producer, or importer. The Sec ret ary Publication. sha ll presc ribe and publish all nee dful rule s and re gulation s for th e enforcement of this title in so far as it relates to the taxes which under the provisions of section 601(b) are to be levied, assessed, Ant e, p . 269.