Page:United States Statutes at Large Volume 68A.djvu/31

 TABLE OF CONTENTS

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C H A P T E R 52. Tobacco, Cigars, Cigarettes, and Cigarette Papers and T u b e s. SUBCHAPTER A. Definitions; r a t e and payment of tax; exemption from tax; and refund and drawback of tax. Sec. 5701. R a t e of tax ._ Sec. 5702. Definitions.. Sec. 5703. Liability for tax and method of payment Sec. 5704. Exemption from tax ... Sec. 5705. Refund or allowance of tax Sec. 5706. D r a w b a c k of tax Sec. 5707. Floor stocks refund on cigarettes SUBCHAPTER B. Qualification requirements for manufacturers of articles and dealers in tobacco materials. Sec. 5711. Bond .... Sec. 5712. Application for permit Sec. 5713. Permit . SUBCHAPTER C. Operations by manufacturers of articles. Sec. 5721. Inventories . . r Sec. 5722. Reports . Sec. 5723. Packages, labels, notices, and s t a m p s SUBCHAPTER D. Operations by dealers in tobacco materials. Sec. 5731. Shipments and deliveries restricted Sec. 5732. Statement of shipments and deliveries _. SUBCHAPTER E. Records of manufacturers of articles and dealers in tobacco materials. Sec. 5741. Records to be maintained SUBCHAPTER F. General provisions. Sec. 5751. Purchase, receipt, possession, or sale of articles, after removal, not exempt from tax Sec. 5752. Restrictions relating to used labels, stamps, and packages Sec. 5753. Disposal of forfeited, condemned, and abandoned articles and tobacco materials SUBCHAPTER G. Fines, penalties, and forfeitures. Sec. 5761. Civil penalties Sec. 5762. Criminal penalties Sec. 5763. Forfeitures C H A P T E R 53. Machine G u n s and Certain Other Firearms.

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SUBCHAPTER A. Taxes.

Part I. Special (occupational) taxes. Sec. 5801. T a x Sec. 5802. Registration Sec. 5803. Exemptions Part II. Transfer tax. Sec. 5811. Tax Sec. 5812. E x e m p t i o n s.. - Sec. 5813. S t a m p s. . Sec. 5814. Order for m s - - -. .. Part III. Tax on making firearms. Sec. 5821. R a t e, exceptions, e t c. Part IV. Other taxes. Sec. 5831. Cross reference SUBCHAPTER B. General provisions. Sec. 5841. Registration of persons in general Sec. 5842. Books, records and r e t u r n s Sec. 5843. Identification of firearms... Sec. 5844. Exportation .-Sec. 5845. Importation Sec. 5846. Other laws applicable Sec. 5847. Regulations Sec. 5848. Definitions

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