Page:United States Statutes at Large Volume 53 Part 1.djvu/733

 CCXXVIII Liquor-Continued. Miscellaneous general provisions-Con. Manufacturing bonded warehouses § 3177 Distilled spirits and wines rectified in, special provisions relating to.-§ 3178 Other laws applicable _ _ § 3175 Penalties and forfeitures --- § 3173 Powers, transfer and delegation of § 3170 Records, statements, and returns § 3171 Rules and regulations _ _ § 3176 Territorial extent of law -_ - § 3174 Occupational taxes- Business in more than one location, liability in case of- § 3255 Casual sales - §3251 Definitions --- _--_ § 3254 Retail liquor dealers' records § 3252 Special tax, penalties and forfeitures for nonpayment of-. __ _ - §3253 Tax ..-- § 3250 Wines- Amelioration and fortification, power of Secretary to authorize, without supervision--_ ___ __ _ § 3035 Citrus-fruit wines and other like wines, application of natural wine pro- visions to_ _§ 3045 Definitions § 3044 Domestic wines, removal of, free of tax .---.-. §3037 Fortification of 3032 Brandy or spirits used in, tax on § 3031 Industrial use, grape and like wines for-....-- § 3038 Penalties and forfeitures 3043 Producers, requirements on-- §3040 Spirit meters, locks, and seals § 3041 Storage or cellar treatment, allow- ance for loss during -- § 3039 Storekeeper-gaugers, assignment to fruit distilleries and wineries § 3042 Sweet wine, supervision of fortification of --...-- ._____- § 3034 Tax ..--. _- - . .__ _____. ___ § 3030 Wine spirits, withdrawal of § 3033 Wine spirits and pure sweet wine § 3036 Livestock Feed, refund of tax paid on man- ufactured sugar used as - --- § 3494 Loss Allowance, distilled spirits §§ 2901, 2902 Lubricating Oils: Excise tax on-.-- 3413 Import tax on _ - §3422 Lumber, import tax on § 3424 Pai 37 37 37 37 37 37 37 39: 394 39: 39: 39] 388 351 355 355 353 350 348 353 354 354 354 353 354 351 347 351 352 427 340 342 414 414 415 - -- M Machine Guns and Short-Barrelled Fire- arms: Books, records, and returns--- § 2724 Definitions--.--- § 2733 Exemptions - § 2721 Exportation---__ § 2727 Forfeitures -- § 2730 Identification of firearms --- § 2725 Importation § 2728 Order forms -. __ § 2723 Otherlaws applicable -__ --- -- - § 2731 Penalties --- ______- § 2729 Regulations -- __ ____ _ 2732 Stamps -- _ -§ 2722 Tax -- § 2720 Unlawful acts .-- __ _ __ -_ § 2726 Manufacturers' Excise and Import Taxes: Administrative provisions- Applicability of -- _ § 3449 Contracts prior to May 1, 1932 § 3447 Credits and refunds _ __ _ _ § 3443 Cross reference ___ § 3432 Expiration date --- 3452 Indians, exemption of articles manu- factured or produced by - § 3446 Manufacturer, producer, or importer, use by- ___-- § 3444 Sales by others than -- __ § 3445 Manufacturers' taxes, return and pay- ment of -- § 3448 Rules and regulations - § § 3431, 3450 Sale, definition of- § 3440 Sale price, determination of - § 3441 Tariff provisions, applicability of § 3430 Tax-free sales---....... § 3442 Vessels, exemption from tax of certain supplies for ---.... 3451 Excise taxes- Automobiles, etc--- § 3403 Effective date -.....-- . §3415 Electrical energy for domestic or com- mercial consumption -- _ § 3411 Firearms, shells, and cartridges § 3407 Gasoline -.--- _______- _ §3412 Lubricating oils -- _ §3413 Matches - _ §3409 Publicity of returns -_ -- -- -- _ 3414 Radio receiving sets, etc - ___ 3404 Refrigerators, mechanical. - § 3405 Tires and inner tubes --- 3400 Toilet preparations, etc --_ § 3401 Import taxes- Coal -_---._ §3423 Copper-..- ..- --... .. _-- § 3425 Imorvit~inn of tott o "-vl*u u"A W --- ______ gO- 292 294 291 293 293 292 293 292 294 293 294 292 291 292 419 418 417 416 420 418 418 418 419 416 419 416 416 415 416 419 410 414 412 412 413 414 412 414 411 412 409 410 414 415 414 INDEX ---

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