Page:United States Statutes at Large Volume 53 Part 1.djvu/742

 CCXXXVII Tax Appeals, Board of-Continued. Review of Board decisions. See Court review of Board decisions, this title. Transcript of record, fee for- -- § 1133 Tax Liability: Determination of- Books and witnesses, examination of § 3614 Nonresidents of collection district, listing by collector of taxable ob- jects owned by § 3613 Penalties- §3616 Petroleum, penalties and awards to in- formers with respect to illegally produced - §3617 Returns executed by- Commissioner or collector § 3612 Taxpayer--- § 3611 Summons from collector to produce books and give testimony § 3615 Discovery of- Canvass of districts for taxable per- sons and objects --- § 3600 Entry of premises for examination of taxable objects § 3601 Foreign corporations, returns as to formation, etc., of-- § 3604 Records, statements, and special re- turns, notice requiring -- § 3603 Search warrants § 3602 Distrained property, priority of specific, on-. --- --- .- --- § 3694 Telegraph Facilities: Cross reference--§ 3468 Tax- Exemption from--- § 3466 Imposition and rate of--- - -- § 3465 Returns and payment -- § 3467 Telephone Facilities: Cross reference-- 3468 Tax- Exemption from --- § 3466 Imposition and rate of--- § 3465 Returns and payment-- § 3467 Temporary Taxes: Bituminous coal--- Documents and other instruments Manufacturers' excise and import - -- Sugar - Transportation and communication _ -- Tendered Grade Contracts, exemption of, from tax on cotton futures - - § 1923 Tires, excise tax on § 3400 Tobacco, Snuff, Cigars, and Cigarettes: Importation and exportation- Exportation- Drawback -. -- - § 2136 Exemption from tax-- § 2135 Exporter, refund to, instead of man- ufacturer --- § 2137 Page 163 438 438 440 440 437 437 439 435 435 436 436 436 452 423 422 422 422 423 422 422 422 430 424 409 426 421 212 409 234 234 235 Tobacco, Snuff, Cigars, and Cigarettes- Continued. Importation and exportation-Contd. Importation, packing and stamping § 2130 Manufacturers, dealers, and peddlers- Cigar and cigarette manufacturers- Bond-- § 2033 Books-- § 2037 Cigarette tubes, additional require- ments on cigarette manufac- turers purchasing § 2039 Definition-. -- -- -- - § 2030 Factory number-- § 2035 Inventory -- - § 2036 Leaf tobacco, purchases of, from other manufacturers or dealers § 2040 Monthly abstracts --- § 2038 Registration --. . § 2031 Sign .. -- - - .- -- - § 2034 Statement-- § 2032 Leaf tobacco, definition and require- ments of dealers in- Bond § 2053 Certificate and number -- § 2054 Definition-- § 2050 Demand statement of sales § 2058 Inventory--- § 2055 Monthly reports- § 2057 Records and invoices § 2056 Registration -- _ -§ 2051 Restrictions on sales or shipments § 2059 Statement of location of business and places of storage- - § 2052 Tax for violating sections 2057 and 2059---.--- ---. 2060 Peddlers of tobacco, definition and requirements of- Bond. --- § 2073 Certificate § 2074 Definition- § 2070 Registration-§ 2071 Restrictions on sales-- § 2076 Sign ..- § 2075 Statement-- § 2072 Tobacco and snuff manufacturers- Bond-- § 2013 Books - § 2018 Certificate- § 2014 Cross reference--§ 2020 Definition--- § 2010 Factory number - §2016 Inventory §2017 Monthly abstracts --- 2019 Registration ---. --- -- --- §2011 Sign-- §2015 Statement § 2012 233 224 224 225 223 224 224 225 224 223 224 223 225 226 225 226 226 226 226 225 226 225 227 227 227 227 227 227 227 227 222 223 222 223 221 222 223 223 222 222 222 INDEX

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