Page:United States Statutes at Large Volume 68A.djvu/754

 Subchapter D—Operations by Dealers in Tobacco Materials

Sec. 5731. Shipments and deliveries restricted. Sec. 5732. Statement of shipments and deliveries.

Sec. 5731. SHIPMENTS AND DELIVERIES RESTRICTED.

Every dealer in tobacco materials shall make all shipments or deliveries of tobacco materials in accordance with such regulations as the Secretary or his delegate shall prescribe. Tobacco materials shipped or delivered in violation of such regulations shall be regarded as manufactured tobacco and subject to tax, and the dealer shipping or delivering the same shall be regarded as a manufacturer of tobacco and subject, as such, to this chapter.

SEC. 5732. STATEMENT OF SHIPMENTS AND DELIVERIES.

A dealer in tobacco materials shall furnish, upon demand of any revenue officer, a true and complete statement of the quantity of such materials shipped or delivered to any person named in such demand. §5731