Page:United States Statutes at Large Volume 53 Part 1.djvu/436

 SUGAB 427 be considered to have been sold or used in the order in which it was manufactured. (b) PAYMENT OF TAx.-Except as otherwise provided, the taxes imposed by this chapter shall be collected by the Bureau of Internal Revenue under the direction of the Secretary. Such taxes shall be paid into the Treasury of the United States. (c) PLACE FOR FILING RETURN AND PAYMENT OF Tax.- Any per- son required, pursuant to the provisions of this section and section 3492, to file a return may be required to file such return with and pay the tax shown to be due thereon to the collector for the district in which the manufacturing was done or the liability incurred. SEC. 3492. PERSONS CLASSED AS MANUFACTURERS. Any person who acquires any sugar which is to be manufactured into manufactured sugar but who, without further refining or other- wise improving it in quality, sells such sugar as manufactured sugar or uses such sugar as manufactured sugar in the production of other articles for sale shall be considered for the purposes of sections 3490 and 3491 the manufacturer of manufactured sugar and, as such, liable for the tax under section 3490 with respect thereto. SEC. 3493. EXPORTATION. (a) REFUND OF TAX PAID.- 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 manufactured sugar, or any article manufactured wholly or partly from manufactured sugar, with respect to which tax under the pro- visions of section 3490 has been paid, the amount of such tax shall be paid by the Commissioner to the consignor named in the bill of lading under which the article was exported or shipped to a posses- sion, 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 3500 has been or is to be claimed under any pro- visions of law made applicable by section 3501. (b) PERIOD FOR FILING REFUND CLAIM. -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. 3494. USE AS LIVESTOCK FEED OR FOR DISTILLATION OF ALCOHOL. (a) REFUND OF TAX PAID. -Upon the use of any manufactured sugar, or article manufactured therefrom, as livestock feed, or in the production of livestock feed, or for the distillation of alcohol, there shall be paid by the Commissioner to the person so using such manufactured sugar, or article manufactured therefrom, the amount of any tax paid under section 3490 with respect thereto. (b) PERIOD FOR FILING REFUND CLAIM. -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. 3495. ADDITION TO TAX IN CASE OF NONPAYMENT. 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. SEC. 3496. OTHER LAWS APPLICABLE. All provisions of law, including penalties, applicable with respect to the taxes imposed under Subchapter A of chapter 29, shall, insofar as applicable and not inconsistent with the provisions of this chapter, be applicable in respect to the tax imposed by section 3490.

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