Page:United States Statutes at Large Volume 72 Part 1.djvu/1388

 1346

PUBLIC LAW 85-859-SEPT. 2, 1958

[72 S T A T,

"SEC. 5133. INVESTIGATION OF CLAIMS. "For the purpose of ascertaining the correctness of any claim filed under this subpart, the Secretary or his delegate is authorized to examine any books, papers, records, or memoranda bearing upon the matters required to be alleged in the claim, to require the attendance of the person filing the claim or of any officer or employee of such person or the attendance of any other person having knowledge in the premises, to take testimony with reference to any matter covered by the claim, and to administer oaths to any person giving such testimony. "SEC. 5134. DRAWBACK. " (a) E A I ^ OF DRAWBACK.—In the case of distilled spirits on which the tax has been paid or determined, and which have been used as provided in this subpart, a drawback shall be allowed on each proof gallon at a rate of $1 less than the rate at which the distilled spirits tax has been paid or determined. " (b) CLAIMS.—Such drawback shall be due and payable quarterly upon filing of a proper claim with the Secretary or his delegate; except that, where any person entitled to such drawback shall elect in writing to file monthly claims therefor, such drawback shall be due and payable monthly upon filing of a proper claim with the Secretary or his delegate. The Secretary or his delegate may require persons electing to file monthly drawback claims to file with him a bond or other security in such amount and with such conditions as he shall by regulations prescribe. Any such election may be 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.

5141. Registration. .5142. Payment of tax. 5143. Provisions relating to liability for occupational taxes. 5144. Supply of stamps. 5145. Application of State laws. 5146. Preservation and inspection of records, and entry of premises for inspection. "Sec. 5147. Application of subpart. "Sec. 5148. Cross references. "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 CARRYING ON BUSINESS.—No person shall be engaged in or carry on any trade or business subject to tax under this part (except the tax imposed by section 5131) until he has paid the special tax therefor. " (b) COMPUTATION.—All special taxes under this part (except the tax imposed by section 5131) shall be imposed as of 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.

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