Page:United States Statutes at Large Volume 50 Part 1.djvu/939

 914 75TH CONGRESS, 1sT SESSION-CH . 898-S EPTEM BER 1, 1937 E=eeptiens, customs revenue as a duty imposed by such Act, except that for the 46 Stat. 701;48 8 Stat. purposes of sections 336 and 350 of such Act (the so-called flexible- 943 . 19U.S.C.°°1336, tariff and trade-agreements provisions) such tax shall not be con- 13s1. sidered a duty or import restriction, and except that no preference with respect to such tax shall be accorded any articles imported or brought into the United States. Exportation provi- sions. Ante, p. 913. Preciso. Draw backs. Ante, p. 913. Livestock feed ; d is- tillation . FJtine clalto- Collection of taxes. COLT -FIC TI ON OF TAXES In tern al R eve nue Bureau. Existing provisions app lic able. 47 Stat. 259. Rules a nd regula- tions. Place of tax pay- ment . Effective date. EXPORTATION, LIVESTOCK FEED, AND DISTILLATION SEC. 404. (a) Upon the exportation from the United States to a foreign country, or the shipment from the United States to any possession of the United States except Puerto Rico, of any manu- factured sugar, or any artic le manufactured wholly or partly from manufactured sugar, with respect to which tax under the provisions of section 402 has been paid, the amount of such tax shall be paid by the Commissioner of Internal Revenue to the consignor named in the bill of lading under which the article was exported or shipped to a possession, or to the shipper, if the consignor waives any claim thereto in favor of such shipper : Provided, That no such payment shall be allowed with respect to any manufactured sugar, or article, upon which, through substitution or otherwise, a drawback of any tax paid under section 403 has been or is to be claimed under any provisions of law made applicable by section 403. (b) Upon the use of any manufactured sugar, or article manu- fac tured there from, as li vestock feed, or in the production of livesto ck feed, or for the distillation of alcohol, there shall be paid by the Commissioner of Internal Revenue to the person so using such manufactured sugar, or article manufactured the refrom, the amount of any tax paid under section 402 with respect thereto. (c) No payment shall be allowed under this section unless within one year after the right to such payment has accrued a claim therefor is filed by the person entitled thereto. SEC. 405. (a) Except as otherwise provided, the taxes imposed by this title shall be collected by the Bureau of Internal Revenue under the direction of the Secretary of the Treasury. Such taxes shall be paid into the Treasury of the United States. (b) All provisions of law, including penalties, applicable with respect to the taxes imposed under title IV of the Revenue Act of 1932, shall, insofar as applicable and not inconsistent with the provisions of this title, be applicable in respect to the tax imposed by section 402. If the tax is not paid when due there shall be added as part of the tax interest at 6 per centum per annum from the date the tax became due until the date of payment. (c) The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe such rules and regulations as may be necessary to carry out all provisions of this title except section 403. (d) Any person required, pursuant to the provisions of section 402, to file a return may be required to file such return with and pay the tax shown to be due thereon to the collector of internal revenue for the district in which the manufacturing was done or the liability incurred. EFFECTIVE DA TE SEC. 406. The provisions of this title shall become effective on the date of enactment of this Act.