Page:United States Statutes at Large Volume 68A.djvu/809

 CH. 63—ASSESSMENT

769

(b) U N D E R P A Y M E N T S. — I f less than the correct a m o u n t of tax i m p o s e d by section 3101, 3 1 1 1, 3 2 0 1, 3 2 2 1, or 3402 is p a i d or d e d u c t e d w i t h r e s p e c t to any payment of wages or c o m p e n s a t i o n and the under payment c a n not b e a d j u s t e d under subsection (a) of this section, the a m o u n t of the under payment shall b e assessed and collected in s u c h m a n n e r and a t s u c h t i m e s (subject to the statute of l i m i t a t i o n s p r o p e r l y applicable thereto) as the Secretary or his delegate may by r e g u l a t i o n s prescribe. SEC. 6206. CROSS REFERENCES. (1) For prohibition of suits to restrain assessment of any tax, see section 7421. (2) For proliibition of assessment of taxes against insolvent banks, see section 7507. (3) For assessment where property subject to tax has been sold in a distraint proceeding without the tax having been assessed prior to such sale, see section 6342. (4) For assessment in case of sale or removal of tobacco, snuff, cigars, and cigarettes without the use of proper stamps, see section 5703 (d). (5) For assessment in case of distilled spirits removed from place where distilled and not deposited in bonded warehouse, see section 5006 (c). (6) For assessment in case of certain spirits subject to excessive leakage, see section 5006(b). (7) For assessment of deficiencies in production of distilled spirits, see section 5007(e)(1). (8) For period of limitation upon assessment, see chapter,66. (9) For assessment under the provisions of the Tariff Act of 1930 of the taxes imposed by section 4501(b), and subchapters A, B, C, D, and E of chapter 38, see sections 4504 and 4601, respectively.

§6206(9)

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