Page:United States Statutes at Large Volume 53 Part 1.djvu/406

 396 CODIFICATION OF INTERNAL REVENUE LAWS SEC. 3279. LIABILITY IN CASE OF DIFFERENT BUSINESSES OF SAME OWNERSHIP AND LOCATION. Whenever more than one of the pursuits or occupations described in this chapter are carried on in the same place by the same person at the same time, except as otherwise provided in this chapter the tax shall be paid for each according to the rates severally prescribed. SEC. 3280. LIABILITY IN CASE OF DEATH OR CHANGE OF LOCATION. (a) REQuImnEENTs. -W hen any person who has paid the special tax for any trade or business dies, his wife or child, or executors or administrators or other legal representatives, may occupy the house or premises, and in like manner carry on, for the residue of the term for which the tax is paid, the same trade or business as the deceased before carried on, in the same house and upon the same premises, without the payment of any additional tax. And when any person removes from the house or premises for which any trade or business was taxed to any other place, he may carry on the trade or business specified in the collector's register at the place to which he removes, without the payment of any additional tax: Provided, That all cases of death, change, or removal, as aforesaid, with the name of the suc- cessor to any person deceased, or of the person making such change or removal, shall be registered with the collector, under regulations to be prescribed by the Commissioner. (b) REGISTRATION. - For registration in case of narcotics, marihuana, and firearms, see sections 3221, 3231, and 3261, respectively. (c) TRANS-ER OF DuTIE. - For transfer of powers and duties of Commissioner and his agents, in case of liquor, see section 3170. SEC. 3281. DISCRETIONARY METHOD ALLOWED COMMISSIONER FOR COLLECTING TAX. Whether or not the method of collecting any tax imposed by section 3220 is specifically provided in this chapter, any such tax may, under regulations prescribed by the Commissioner with the approval of the Secretary, be collected by stamp, coupon, serial-numbered ticket, or such other reasonable device or method as may be necessary or helpful in securing a complete and prompt collection of the tax. All admin- istrative and penalty provisions of subchapters A, B, and C of chap- ter 11, in so far as applicable, shall apply to the collection of any tax which the Commissioner determines or prescribes shall be collected in such manner. SEC. 3282. APPLICATION OF SUBCHAPTER. The provisions of this subchapter, so far as applicable, shall extend to and include and apply to the special taxes imposed under subchap- ter A, and to the persons upon whom they are imposed.

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