Page:United States Statutes at Large Volume 53 Part 1.djvu/418

 Subtitle C-Temporary Taxes TABLE OF CONTENTS CHAPTER 29.- - ANJFCAcTUaERS' EXCISE AND IMPORT TAXES SUBCHAPTER A-MANUFACTURES' EXCISE TAXES Sec. 3400. Tax on tires and inner tubes. Sec. 3401. Tax on toilet preparations, etc. Sec. 3403. Tax on automobiles, etc. Sec. 3404. Tax on radio receiving sets, etc. Sec. 3405. Tax on mechanical refrigerators. Sec. 3407. Tax on firearms, shells, and cartridges. Sec. 3409. Tax on matches. Sec. 3411. Tax on electrical efiergy for domestic or commercial consumption. Sec. 3412. Tax on gasoline. Sec. 3413. Tax on lubricating oils. Sec. 3414. Publicity of returns. Sec. 3415. Effective date of subchapter. SUBCHAPTER B-IMPORT TAXES PART I-SPECIAL PROVISIONS Sec. 3420. Imposition of tax. Sec. 3422. Petroleum and derivatives. Sec. 3423. Coal. Sec. 3424. Lumber. Sec. 3425. Copper. PART II-SPFCIAL ALMINISTRATIVE PROVISIONS Sec. 3430. Applicability of tariff provisions. Sec. 3431. Rules and regulations. Sec. 3432. Cross reference. SUBCIIATER C--ENEIiAL AI)MINISTRATIVE PROVISIONS Sec. 3440 . Definition of sale. Sec. 3441. Sale price. Sec. 3442. Tax-free sales. Sec. 3443. Credits and refunds. Sec. 3444. Use by manufacturer, producer, or importer. Sec. 3445. Sales by others than manufacturer, producer, or importer. Sec. 3446. Exemption of articles manufactured or produced by Indians. Sec. 3447. Contracts prior to May 1, 1932. Sec. 3448. Return and payment of manufacturers' taxes. Sec. 3449. Applicability of administrative provisions. Sec. 3450. Rules and regulations. Sec. 3451. Exemption from tax of certain supplies for vessels. Sec. 3452. Expiration date. CHAPTER 29-MANUFACTURERS' EXCISE AND IMPORT TAXES SUBCHAPTER A-MANUFACTURERS' EXCISE TAXES SEC. 3400. TAX ON TIRES AND INNER TUBES. There shall be imposed upon the following articles sold by the manufacturer, producer, or importer, a tax at the following rates: (1) Tires wholly or in part of rubber, 214 cents a pound on total weight (exclusive of metal rims or rim bases), to be deter- 98907°--39-PT. - 27 409

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