Page:United States Statutes at Large Volume 72 Part 1.djvu/1390

 1848

PUBLIC LAW 85-869-SEPT. 2, 1958

[72 S T A T.

«SEC. 5144. SUPPLY OF STAMPS. "The Secretary or his delegate is required to procure appropriate stamps for the payment of all special taxes imposed by this part, including the tax on stills or condensers; and all provisions of law relating to the preparation and issue of stamps shall, so far as applicable, extend to and include such stamps for special taxes; and the Secretary or his delegate shall have authority to make all needful regulations relative thereto. "SEC. 5145. APPLICATION OF STATE LAWS. "The payment of any tax imposed by this part for carrying on any trade or business shall not be held to exempt any person from any penalty or punishment provided by the laws of any State for carrying on such trade or business within such State, or in any manner to authorize the commencement or continuance of such trade or business contrary to the laws of such State or in places prohibited by municipal law; nor shall the payment of any such tax be held to prohibit any State from placing a duty or tax on the same trade or business, for State or other purposes. "SEC. 5146. PRESERVATION AND INSPECTION OF RECORDS, AND ENTRY OF PREMISES FOR INSPECTION. " (a) PRESERVATION AND INSPECTION OF RECORDS.—Any records or

other documents required to be kept under this part or regulations issued pursuant thereto shall be preserved by the person required to keep such records or documents, as the Secretary or his delegate may by regulations prescribe, and shall be kept available for inspection by any internal revenue officer during business hours. " (b) ENTRY OF PREMISES FOR INSPECTION.—The Secretary or his

delegate may enter during business hours the premises (including places of storage) of any dealer for the purpose of inspecting or examining any records or other documents required to be kept by such dealer under this chapter or regulations issued pursuant thereto and any distilled spirits, wines, or beer kept or stored by such dealer on such premises. "SEC. 5147. APPLICATION OF SUBPART. "The provisions of this subpart shall extend to and apply to the special taxes imposed by the other subparts of this part and to the persons on whom such taxes are imposed. "SEC. 5148. CROSS REFERENCES. "(1) For penalties for willful nonpayment of special taxes, see section 5691. "(2) For penalties applicable to this part generally, see subchapter J. "(3) For penalties and other general and administrative provisions applicable to this part, see subtitle F.

Spirits Plants "Sec. 5171. "Sec. 5172. "Sec. 5173. "Sec. 5174. "Sec. 5175. "Sec..5176. "Sec. 5177. "Sec. 5178. "Sec. 5179. "Sec. 5180. "Sec. 5181.
 * Subchapter B—Qualification Requirements for Distilled

Establishment. Application. Qualification bonds. Withdrawal bonds. Export bonds. New or renewed bonds. Other provisions relating to bonds. Premises of distilled spirits plants. Registration of stills. Signs. Cross references.

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