Page:United States Statutes at Large Volume 68A.djvu/664

 624

INTERNAL REVENUE CODE OF 1954

revoked on filing of notice thereof with the Secretary or his delegate. No claim under this subpart shall be allowed unless filed with the Secretary or his delegate within the 3 months next succeeding the quarter in which the distilled spirits covered by the claim were used as provided in this subpart. Subpart G—General Provisions Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec.

5141. 5142. 5143. 5144. 5145. 5146. 5147. 5148. 5149.

Registration. Payment of tax. Returns. Provisions relating to liability for occupational taxes. Supply of stamps. Posting stamp in place of business. List of special taxpayers for public inspection. Application of State laws. Application of subpart.

SEC. 5141. REGISTRATION. For provisions relating to registration in the case of persons engaged in any trade or business on which a special tax is imposed, see section 7011 (a). SEC. 5142. PAYMENT OF TAX. (a) CONDITION PRECEDENT TO D O I N G B U S I N E S S. — N O person shall

be engaged in or carry on any trade or business subject to tax under this part until he has paid a special tax therefor in the manner provided in this part. (b) D A T E D U E. — A l l special taxes imposed by this part shall become due on the first day of July in each year, or on commencing any trade or business on which such tax is imposed. I n the former case the tax shall be reckoned for 1 year, and in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to a special tax commenced, to and including the 30th day of June following. (c) M E T H O D OF PAYMENT.—BY STAMP.—All special taxes imposed by this part shall be paid by stamps denoting the tax. (d) PENALTY.— For penalties and forfeitures for nonpayment of special taxes, see section 5691. SEC. 5143. RETURNS. (a) T I M E FOR FILING.—Except as provided in section 6081, every

special taxpayer referred to in this part shall render his return (duly signed and verified and accompanied by payment of the tax) to the Secretary or his delegate at such time during the calendar month in which the special tax liability commences as will enable the Secretary or his delegate to receive such return not later than the last day of such month. (b) PENALTIES.— For penalties imposed for failure to file returns or for making false or fraudulent returns, see sections 6651 and 6653. SEC. 5144. PROVISIONS RELATING TO LIABILITY FOR OCCUPATIONAL TAXES.

(a) PARTNERS.—Any number of persons doing business in copartnership a t any one place shall be required to pay but one special tax. § 5134(b)

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