Regulations 20: Wholesale and Retail Dealers in Liquors. 1940 |
Common terms and phrases
affixed agents Article authorized barrel bottle brewer carry centum CERTIFIED CHECKS Commissioner continuous distillation dealer in liquors dealer in malt dealer in wines denatured alcohol denatured rum deputy collector district supervisor fermented liquors fermented malt liquor FIDUCIARIES filing return five wine-gallons Forms 52A gift taxes I. R. C. LIABILITY incurring liability internal revenue tax liability to special liquors in quantities malt liquor dealer manufacture numbers offers for sale original stamped packages paid parcel pay special tax payment of special penalty place of business prescribed procure purchase receipt Record 52 rectifier refund regulations required to pay retail dealer retail liquor dealer return or list revenue stamps Secretary special tax imposed special tax liability special tax stamp spirits or wines stamp denoting strip stamp tax as wholesale taxable taxpayer thereof trade or business TRANSFER OF DUTIES warehouse wholesale dealer wholesale liquor dealer wholesale or retail wine gallons wines and malt
Popular passages
Page 4 - State to another, or to a foreign country, shall be forfeited to the United States, and may be seized and condemned by like proceedings as those provided by law for the forfeiture, seizure and condemnation of property imported into the United States contrary to law.
Page 2 - Territories which may provide colleges for the benefit of agriculture and the mechanic arts," approved July 2, 1862, as amended and supplemented (USC, title 7, sees. 301-328; Supp. VII, sec. 304), there are hereby authorized to be appropriated annually, out of any money in the Treasury not otherwise appropriated, the...
Page 17 - 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 14 - ... the time, place, and business for which such special taxes have been paid, and upon application of any prosecuting officer of any State, county, or municipality...
Page 17 - 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 15 - ALTERATION. (a) AUTHORIZATION. — The Commissioner, with the approval of the Secretary, may establish and, from time to time, alter or change the form, style, character, material, and device of any stamp, mark, or label used under any provision of the laws relating to internal revenue.
Page 4 - Act shall, upon conviction, be fined not more than $10,000, or, if a natural person, imprisoned for not more than ten years, or both ; and the officer, director, or agent of any corporation who knowingly participates in such violation shall be punished by a like fine, imprisonment, or both...
Page 16 - Every collector shall, from time to time, cause his deputies to proceed through every part of his district and inquire after and concerning all persons therein who are liable to pay any internalrevenue tax, and all persons owning or having the care and management of any objects liable to pay any tax, and to make a list of such persons and enumerate said objects.
Page 15 - Secretary or his delegate, or until satisfactory proof has been made showing the reason why the same cannot be returned: or, if so required by the...
Page 18 - Silver, the Commissioner, with the approval of the Secretary, shall prescribe and publish all needful rules and regulations for the enforcement of this title.