Page:United States Statutes at Large Volume 53 Part 1.djvu/407

 TABLE OF CONTENTS CHAPTER 28-PROVISIONS COMMON TO MISCELLANEOUS TAXES SUBCHAPTER A--GENERAL PROVISIONS PART I-STAMPS, MARKS, AND BRANDS Sec. 3300. Establishment and alteration. Sec. 3301. Attachment and cancellation. Sec. 3302. Expense. Sec. 3303. Cancellation of stamps by perforation. Sec. 3304. Redemption of stamps. Sec. 3305. Transmission of stamps to internal revenue officers. PART II-ASSESSMENT, COLLECTION, AND REFUND Sec. 3310. Returns and payment of tax. Sec. 3311. Assessment of unpaid taxes payable by stamp. Sec. 3312. Period of limitation upon assessment and collection. Sec. 3313. Period of limitation upon refunds and credits. Sec. 3314. Cross reference. PART III-PENALTIES AND FORFEITURES Sec. 3320. Possession with intent to sell in fraud of law or to evade tax. Sec. 3321. Removal or concealment with intent to defraud the revenue. Sec. 3322. Forfeiture of packages containing forfeited goods. Sec. 3323. Provisions relating to emptied stamped packages. Sec. 3324. Penalty for sales to evade tax. Sec. 3325. Penalties for false statements to purchasers regarding tax. Sec. 3326. Penalty for fraudulently claiming drawback. PART IV-MISCELLANEOUS PBOVISIONB Sec. 3330. Witnessing of returns in lieu of oath. Sec. 3331. Exemption from tax of domestic goods purchased for the United States. Sec. 3332. Exemption from tax of exports to foreign countries. Sec. 3333. Drawback in case of exports to foreign countries. Sec. 3334. Extension of time for filing returns. Sec. 3335. Cross reference. SUBCIAPTER B-PROVISIONS OF SPECIAL APPLICATION TO THE PHILIPPINES, VIIRGIN ISLANDS, AND PUERTO RICO PART I-PHILIPPINE ISLANDS Sec. 3340. Shipments to the United States. Sec. 3341. Shipments from the United States. Sec. 3342. Imports from countries other than the United States. Sec. 3343. Deposit of internal revenue collections. PART II-VImBGI ISLANDS Sec. 3350. Shipments to the United States. Sec. 3351. Shipments from the United States. PART III-PUEBTO RICO Sec. 3360. Shipments to the United States. Sec. 3361. Shipments from the United States. 397

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