Page:United States Statutes at Large Volume 53 Part 1.djvu/736

 CCXXXI Narcotics-Continued. Occupational taxes-Continued. Special taxpayers, list of -- -- § 3226 Stamped packages, possession of, as evidence of tax liability_- § 3223 Tax ...-- § 3220 Opium and coca leaves- Definitions.-- § 2565 Exemptions--- § 2551 Forfeitures--- § 2558 Inspection and copies of returns, du- plicate order forms, and prescrip- tions --- § 2556 Insular possessions and Canal Zone, administration in -- § 2564 Laws unaffected --- § 2561 Order forms--- § 2554 Other laws applicable--- § 2562 Packages- § 2553 Penalties - § 2557 Personnel §2560 Records, statements, and returns § 2555 Regulations - § 2559 Stamps - § 2552 Tax -- -- § 2550 Territorial extent of law § 2563 Opium for smoking- Forfeiture Manufacturers- Penalty -- Stamps- Tax - § 2571 § 2569 § 2570 § 2568 § 2567 National Banks, circulation other than of, tax on- Navy Contracts, Excess Profits on. See Income Tax. 0 Occupational Taxes: Butter, adulterated and process or reno- vated- Definitions § 3208 Penalties- §3207 Tax- - 3206 Filled cheese- Definitions --- § 3212 Penalties 3211 Tax --- § 3210 Firearms- Definitions --- §3265 Exemptions -- §3262 Failure to register and pay special tax, unlawful acts in case of § 3263 Other laws applicable -- § 3264 Registered persons, transactions be- tween 3266 Registraton - 3261 Tax --- § 3260 Page 384 383 382 278 270 276 274 277 277 272 277 271 274 277 273 277 271 269 277 279 278 279 278 278 207 381 381 381 382 381 381 393 393 393 393 394 393 392 Occupational Taxes-Continued. General provisions- Application of subchapter_ _ _ § 3282 Business in more than one location, liability in case of-- § 3278 Collecting tax, discretionary method allowed Commissioner for. § 3281 Death or change of location, liability in case of - § 3280 Different businesses of same owner- ship and location, liability in case of--- § 3279 Partners, liability of § 3277 Payment of tax --- § 3271 Registration-- § 3270 Returns-- §3272 Special tax stamp, penalties relating to posting of -- § 3274 Special taxpayers, list of, for public inspection § 3275 Stamps--- § 3273 State laws, application of--- § 3276 Liquor- Business in more than one location, liability in case of-- § 3255 Casual sales-- § 3251 Definitions--- § 3254 Retail dealers' records-- § 3252 Special tax, penalties and forfeitures for nonpayment of-- § 3253 Tax- § 3250 Marihuana- Cross references § 3239 Definitions--- § 3238 Exemption from tax and registra- tion--- § 3232 Failure to register and pay special tax, unlawful acts in case of--- § 3234 Other laws applicable - § 3237 Penalties- --- § 3235 Registration--- 3231 Returns--§ 3233 Special taxpayers, list of- § 3236 Tax--- § 3230 Mixed flour- Definition § 3217 Penalties § 3216 Tax § 3215 Narcotics- Definitions §3228 Exemption from tax and registration § 3222 Failure to register and pay special tax, unlawfulactsin case of-- § 3224 Other laws applicable--- § 3227 Penalties §3225 Registration 3221 Special taxpayers, lit of-- 3226 Page 396 395 396 396 396 395 394 394 394 395 395 394 395 392 390 391 391 391 388 387 387 386 386 387 387 386 386 387 385 382 382 382 384 383 383 384 384 383 384 INDEX

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