Regulations 23: Stills and Distilling Apparatus, 1940 |
Common terms and phrases
affidavit alcoholic or spirituous allowance of drawback Application and permit BENEFIT OF DRAWBACK bill of lading boiler centum certificate claim and entry collector of customs collector of internal dealer defined by section denatured alcohol deputy collector distilled spirits distilling apparatus set district supervisor ethyl alcohol file a return Form 26 fraudulently claims fusel oil I. R. C. DEFINITIONS imposed by law internal revenue tax located manu manufacturer of stills manufacturer or vendor manufacturer's name manufacturer's serial number name and address notify permit to set person Philippine Islands place of business place of manufacture provided by section provisions of law Puerto Rico purpose ratus REGISTRATION OF STILLS repairs or alterations return or list Secretary special commodity special occupational Special tax liability special taxes imposed stamps denoting STILLS AND DISTILLING stills and worms stills or worms STILLS WITH BENEFIT tax stamp tax-payment thereof trade or business United wood alcohol worm or condenser
Popular passages
Page 6 - The head of each department is authorized to prescribe regulations, not inconsistent with law, for the government of his department, the conduct of its officers and clerks, the distribution and performance of its business, and the custody, use. and preservation of the records, papers, and property appertaining to it.
Page 5 - The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.
Page 1 - And every person having in his possession or custody, or under his control, any still or distilling apparatus set up...
Page 3 - For authority of the Secretary or his delegate to make assessments where the special taxes have not been duly paid by stamp at the time and in the manner provided by law, see subtitle F.
Page 3 - Every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original and continuous distillation from mash, wort, or wash, through continuous closed vessels and pipes, until the manufacture thereof is complete, and every wholesale or retail liquor dealer who has in his possession sec.
Page 5 - Commissioner shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax.
Page 4 - ... for the sale by manufacturers or producers of their own goods, wares, and merchandise, at the place of production or manufacture, and at their principal office or place of business, provided no goods, wares, or merchandise shall be kept except as samples at said office or place of business.
Page 5 - All provisions of law for the allowance of drawback of internal revenue tax on articles exported from the United States are, so far as applicable, extended to like articles upon which an internal revenue tax has been paid when shipped from the United States to Puerto Rico, the Virgin Islands, Guam, or American Samoa.
Page 6 - Silver, the Commissioner, with the approval of the Secretary, shall prescribe and publish all needful rules and regulations for the enforcement of this title.
Page 4 - ... any person who shall, through negligence, fail to so place and keep said stamps shall be liable to a penalty equal to the special tax for which his business rendered him liable, and the costs of prosecution ; but in no case shall said penalty be less than ten dollars.