Page:United States Statutes at Large Volume 53 Part 1.djvu/374

 CODIFICATION OF INTERNAL REVENUE LAWS (b) DELMATION OF DUTIES TO AssISTANTs.- Any Act authorized by this subchapter to be done by the Commissioner may be performed by any assistant or agents designated by him for that purpose. Rec- ords, reports, or returns required to be filed with the Commissioner may be filed with an Assistant Commissioner or other person desig- nated by the Commissioner to receive such records, reports, or returns. (c) PowER TO SEcuRE RECORDS. - A ll records and reports kept or filed under the provisions of this part, and all liquor or property to which such records or reports relate, shall be subject to inspection at any reasonable hour by the Commissioner or any of his agents or by any public prosecutor or by any person designated by him, or by any peace officer in the State where the records or reports are kept, and copies of such records and reports duly certified by the per- son with whom kept or filed may be introduced in evidence with like effect as the originals thereof, and verified copies of such records shall be furnished to the Commissioner when called for. (d) TRANSFER OF DUTIES.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3122. OTHER LAWS APPLICABLE. All administrative provisions of internal-revenue law, including those relating to assessment, collection, abatement, and refund of taxes and penalties, and the seizure and forfeiture of property, are made applicable to this part in so far as they are not inconsistent with the provisions thereof. SEC. 3123. APPLICATION OF PART TO PUERTO RICO AND VIRGIN ISLANDS. This part, and all provisions of the internal revenue laws relating to the enforcement thereof, are hereby extended to and made appli- cable to Puerto Rico and the Virgin Islands, from and after August 27, 1935. The respective Insular Governments shall advance to the Treasury of the United States such funds as may be required from time to time by the Secretary of the Treasury for the purpose of defraying all expenses incurred by the Treasury Department in connection with the enforcement in Puerto Rico and the Virgin Islands of this part and regulations promulgated thereunder. The funds so advanced shall be deposited in a separate trust fund in the Treasury of the United States and shall be available to the Treasury Department for the purposes of this subsection. SEC. 3124. DEFINITIONS. (a) WHEN USED IN THIS PART. - (1) The term "alcohol" means that substance known as ethyl alcohol, hydrated oxide of ethyl, or spirit of wine, from whatever source or whatever processes produced. Spirits of less proof than one hundred and sixty degrees may under regulations, be deemed to be alcohol for the purpose of denaturation, under the provisions of this title. (2) The term "container" includes any receptacle, vessel, or form of package, tank, or conduit used or capable of use for holding, storing, transferring, or shipment of alcohol. (3) The term "application" shall mean a formal written request supported by a verified statement of facts showing that the Com- missioner may grant the request; (4) The term "permit" shall mean a formal written authoriza- tion by the Commissioner setting forth specifically therein the things that are authorized; (5) The term "bond" shall mean an obligation authorized or requred by or under this part, Title I of the Liquor Law Repeal and Enforcement Act, 49 Stat. 872, or Title mI of the National Prohibition Act, 41 Stat. 319, or any regulation thereunder, executed in such form and for such penal sum as may be required by the Commissioner or prescribed by regulation;

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