Page:United States Statutes at Large Volume 68A.djvu/21

 TABLE OF CONTENTS

XXI

C H A P T E R 37. Sugar, Coconut and P a l m Oil—Continued SUBCHAPTER B. Coconut and palm oil. Sec. 4511. Imposition of tax Sec. 4512. Definition of first domestic processing Sec. 4513. Exemptions Sec. 4514. Gross reference to general administrative provisions C H A P T E R 38. I m p o r t Taxes. SUBCHAPTER A. Petroleum products. Sec. 4521. Imposition of tax

Pae* 536 536 536 537 539

SUBCHAPTER B. Coal.

Sec. 4531. Imposition of tax Sec. 4532. Exemption where exports exceed imports

540 540

SUBCHAPTER C. Copper.

Sec. 4541. Imposition of tax Sec. 4542. Exemption

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541 541

SUBCHAPTER D. Lumber.

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Sec. 4551. Imposition of tax Sec. 4552. Definitions Sec. 4553. Exemption SUBCHAPTER E. Animal and vegetable oils and seeds. Part i. Animal oils. Sec. 4561. Imposition of tax Sec. 4562. Exemptions for United States vessels Part II. Seeds and seed oils. Sec. 4571. Imposition of tax Sec. 4572. Exemption for certain uses of rapeseed oil Part III. Manufactures and compounds. Sec. 4581. Imposition of tax Sec. 4582. Exemptions

542 542 542 543 543 543 544 544 544

SUBCHAPTER F. Oleomargarine.

Sec. 4591. Sec. 4592. Sec. 4593. Sec. 4594. Sec. 4595. Sec. 4596. Sec. 4597. SUBCHAPTER G. Special Sec. 4601. Sec. 4602.

Imposition of tax Definitions Exemption _. Packing requirements for manufacturers Wholesale and retail selling requirements Bonds Books and returns provisions applicable to import taxes. Applicability of tariff provisions Certain taxes not to contravene trade agreements Sec. 4603. Cross references C H A P T E R 39. Regulatory Taxes. SUBCHAPTER A. Narcotic drugs and m a r i h u a n a. Part I. Narcotic drugs. Subpart A, T a x on opium, isonipecaine, opiates, and coca leaves. Sec. 4701. Imposition of tax Sec. 4702. Exemptions Sec. 4703. Affixing of s t a m p s Sec. 4704. PackagesSec. 4705. Order forms Sec. 4706. Forfeitures Sec. 4707. Cross references-.. . Subpart B. T a x on opium for smoking. Sec. 4711. Imposition of tax Sec. 4712. S t a m p s Sec. 4713. Manufacturers -_-Sec. 4714. Forfeiture Sec. 4715. Cross references Subpart C. Occupational tax. Sec. 4721. Imposition of tax Sec. 4722. Registration Sec. 4723. Possession by person not registered Sec. 4724. Unlawful acts in case of failure to register and p a y special tax Sec. 4725. Other laws applicable Sec. 4726. Gross references

545 545 546 546 546 547 547 548 548 548

549 549 550 550 551 553 553 553 553 554 554 554 554 555 555 555 557 557

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