Page:United States Statutes at Large Volume 53 Part 1.djvu/739

 CCXXXIV Philippine Islands-Continued. Opium and coca leaves, administration of provisions relating to- _ § 2564 Phonograph Mechanisms, excise tax on certain - § 3404 Phosphorus Matches. See White Phos- phorus Matches. Pipe Lines: Transportation of oil by- Returns-- § 3461 Publicity of- § 3462 Tax _ § 3460 Pistols and Revolvers: Collecting tax, discretionary method allowed Commissioner for- § 2708 Cross references § 2713 Effective date of subchapter -- § 2712 Erroneous payments-- § 2703 Exportation § 2705 Nonpayment, addition to tax in case of § 2706 Other laws applicable § 2711 Payment of tax- §2702 Penalties --- § 2707 Records, statements, andreturns- § 2709 Returns --- § 2701 Rules and regulations - § 2710 Special cases, computation of tax in § 2704 Tax- §2700 Playing Cards: Tax on 8§1807 Exemption in case of exportation § 1830 Manufacturers § 1831 Stamps --- §---1832 Porter. See Fermented Liquors. Postmasters, sale of stamps by, for collec- tion of employment taxes § 1423 Process or Renovated Butter: Definition .---.- § 2320 (c) Inspection, manufacture, storage, and marking _--- Manufacturers -- Occupational taxes- Definitions.... --- -- -- -- -- -- Penalties _.___ Tax-. . ..- __ .- ____.-- - - - --- Other laws applicable - -- Penalties -_ - -. .-_ --- Tax--.--- ___--- .- § 2325 § 2322 § 3208 § 3207 § 3206 § 2327 § 2326 § 2321 Wholesale dealers, books and returns of - § 2324 Publication, as separate part of volume of Statutes at Large-- § 9 Puerto Rico: Alcoholic compounds from, tax on § 2800 (a) Industrial alcohol, application of provi- sions in respect of, to- 8 3123 Page 27' 411 422 422 421 29C 291 291 289 289 290 291 289 290 290 289 291 289 288 199 204 204 204 177 253 254 253 381 381 381 255 255 253 254 la 298 364 Puerto Rico-Continued. Marihuana, administration of provi- sions relating to, in § 2603 (a) Miscellaneous taxes, provisions appli- cable to- Shipments from the United States § 3361 Shipments to the United States § 3360 Opium and coca leaves, administration of provisions relating to- - § 2564 San Juan, appointment, etc., of deputy collector of internal revenue at § 3360 (b) Purchasers, lien for taxes, validity of, against --- § 3672 R Radio Facilities: Cross reference--§ 3468 Tax- Exemption from - § 3466 Imposition and rate of § 3465 Returns and payment -- § 3467 Radio Receiving Sets, etc., excise tax on § 3404 Rapeseed, tax on imported._ _ § 2491 (d) Rapeseed Oil: Exclusion from taxation, imported for use in manufacture of rubber sub- stitutes, etc § 2491 (f) Imported, tax on- § 2491 (b) Real Estate: Administration of, acquired by the United States § 3795 Distraint. See Distraint. Receipts for Taxes- § 3659 Rectified Spirits, tax on; exemptions, etc. §§ 2800 (a), 2801 Rectified Wines, tax on-- 2800 (a) Rectifiers, occupational tax on § 3250 (f) Refrigerators, Mechanical, excise tax on 3405 Refunds: Authority to make--- § 3770 Limitation, after periods of § 3774 Reports of, in excess of $500, to Con- gress -- § 3776 Reports of, in excess of $75,000- § 3777 Suits for.- --- - §3772 Renovated Butter. See Process or Ren- ovated Butter. Repeal Provisions §4 Returns. See also Information and Re- turns. Income tax. See Income Tax. Revolvers. See Pistols and Revolvers. Rules and Regulations, authorization, etc. § 3791 Page 283 406 405 277 405 449 423 422 422 422 411 268 268 287 468 448 298 300 298 389 412 464 466 466 466 465 1 467 INDEX

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