Page:United States Statutes at Large Volume 56 Part 1.djvu/1008

 PUBLIC LAWS-CH. 619--OCT. 21, 1942 53 Stat. 423; 55 Stat. 722. 26U.S.C.i3471 (a), (b); Supp. I, i 3471 (a). 63 Stat. 266. 26U S.C 2477. amounts paid by a freight forwarder, express company, or similar person for transportation with respect to which a tax has previously been paid under this section. In the case of property transported from a point without the United States to a point within the United States the tax shall apply to the amount paid within the United States for that part of the transportation which takes place within the United States. The tax on the transportation of coal shall not apply to the transportation of coal with respect to which there has been a previous taxable transportation. "(b) EXEMPTION OF GOVERNMENT TRANSPORTATION. -The tax imposed under this section shall not apply to amounts paid by or to the United States or any agency or instrumentality of the United States for the transportation of property. "(c) RETURNS AND PAYMENT. - T he tax imposed by this section shall be paid by the person making the payment subject to the tax. Each person receiving any payment specified in subsection (a) shall collect the amount of the tax imposed from the person making such payment, and shall, on or before the last day of each month, make a return, under oath, for the preceding month, and pay the taxes so collected to the collector in the district in which his principal place of business is located, or if he has no principal place of business in the United States, to the collector at Baltimore, Maryland. Such returns shall contain such information and be made in such manner as the Commissioner with the approval of the Secretary may by regulations prescribe. "(d) ExrENSIONS OF TIME.- The Commissioner may extend the time for making returns and paying the taxes collected, under such rules and regulations as he shall prescribe with the approval of the Secretary, but no such extension shall be for more than ninety days. "(e) REGISTRATION.- Every person engaged in the business of transporting property for hire, including freight forwarders, express companies, and similar persons, shall, on or before the sixtieth day after the effective date of this section, or within sixty days after first engaging in the business of transportation of property for hire, reg- ister his name and his place or places of business with the collector in the district in which is located the principal place of business of such person. Every such person who fails to register within the period specified shall be guilty of a misdemeanor and upon conviction thereof shall be fined not more than $50." (b) TECHNICAL AMENDMENT. -Section 3471 (a) and (b) are amended by striking out "or Subchapter C" wherever occurring therein and inserting in lieu thereof "Subchapter C, or Subchapter E". (c) EFFECTIVE DATE OF SECTION. -T he amendments rmade by this section shall take effect on the first day of the first month which begins more than thirty days after the date of the enactment of this Act. SEC. 621 . EXEMPTION FROM PROCESSING TAX OF PALM OIL USED IN MANUFACTURE OF IRON OR STEEL PRODUCTS. Section 2477 (relating to definition of first domestic processing) is amended to read as follows: "SEC. 2477. FIRST DOMESTIC PROCESSING DEFINED. "For the purposes of this chapter, the term 'first domestic proc- essing' means the first use in the United States, in the manufacture or production of an article intended for sale, of the article with respect 980 [56 STAT.

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