TITLE 26 Internal Revenue Chap. I JI Bureau of Internal Revenue, Department of the Treasury United States Processing Tax Board of Review, Department of the III United States Board of Tax Appeals TITLE 27-Intoxicating Liquors I Federal Alcohol Administration, Department of the Treasury TITLE 28 Judicial Administration I Department of Justice I II III TITLE 29-Labor SUBTITLE A-Office of the Secretary of Labor United States Employment Service, Department of Labor National Railroad Adjustment Board TITLE 30-Mineral Resources I Bureau of Mines, Department of the Interior II Geological Survey, Department of the Interior III National Bituminous Coal Commission, Department of the Interior IV Petroleum Conservation Division, Department of the Interior I TITLE 31-Money and Finance: Treasury SUBTITLE A-Office of the Secretary of the Treasury Monetary Offices, Department of the Treasury II Office of the Commissioner of Accounts and Deposits, Department of the Treasury III Public Debt Service, Department of the Treasury IV Secret Service, Department of the Treasury TITLE 32-National Defense I National Munitions Control Board, Department of State National Guard, War Department II III IV Bureau of Mines, Department of the Interior TITLE 33-Navigation and Navigable Waters V American Battle Monuments Commission I Coast Guard, Department of the Treasury II Corps of Engineers, War Department III IV Bureau of Marine Inspection and Navigation, Department of Commerce V Coast and Geodetic Survey, Department of Commerce National Park Service, Department of the Interior II Forest Service, Department of Agriculture TITLE 37-Patents and Copyrights I Patent Office, Department of Commerce II Chap. TITLE 38-Pensions, Bonuses, and Veterans' Relief I Veterans' Administration TITLE 39-Postal Service I Post Office Department TITLE 40-Prisons I Federal Prison Industries, Inc. TITLE 41-Public Contracts I Procurement Division, Department of the Treasury TITLE 42-Public Health I United States Public Health Service, Department of the Treasury II United States Children's Bureau, Department of Labor III St. Elizabeths Hospital, Department of the Interior IV Freedmen's Hospital, Department of the Interior I TITLE 43-Public Lands: Interior SUBTITLE A-Office of the Secretary of the Interior General Land Office, Department of the Interior I Office of Education, Department of the Interior II Civilian Conservation Corps III Works Progress Administration I Bureau of Marine Inspection and Navigation, Department of Commerce United States Maritime Commission II TITLE 47-Telecommunication I Federal Communications Commission TITLE 48-Territories and Insular Possessions I Division of Territories and Island Possessions, Department of the Interior II Puerto Rico Reconstruction Administration, Department of the Interior TITLE 49—Transportation and Railroads I Interstate Commerce Commission TITLE 50-Wildlife I Bureau of Biological Survey, Department of Agriculture (including Alaska Game Commission) II Bureau of Fisheries, Department of Commerce III International Fisheries Commission PART 140-TAXES ON TOBACCO, SNUFF, CIGARS, CIGARETTES, CIGARETTE PAPERS AND TUBES, AND PURCHASE AND SALE OF LEAF TOBACCO 140.4 Meaning of terms used. Collector's certificate. Collector's record of dealers, manufacturers, and peddlers. SUBPART C-Sale of leaf tobacco by a farmer or grower of tobacco and by a tobacco growers' cooperative association Section 27 of the Act of October 1, 1890, as amended. Section 69 of the Act of August 27, 1894. Section 3360 of the Revised Statutes, as amended. Sale of leaf tobacco by farmers. Farmer's liability. Farmer may employ an agent. Section 3360 of the Revised Statutes, as amended. Section 3141 of the Revised Stat- 140.18 Tobacco growers' cooperative associations. SUBPART D-Dealers in leaf tobacco Section 3244 of the Revised Section 3163 of the Revised Stat Statutes, as amended. Definitions and classifications. Registry. Section 3177 of the Revised Stat utes. Section 3360 of the Revised Statutes, as amended. 140.7 140.8 140.9 Section 3152 of the Revised Stat- 140.21 Statement. utes, as amended. Authority to enter premises. Penalty for obstructing officers 140.22 enue officer making disclosures. 140.23 140.10 Commissioner, collector, or dep uty collector to make return in 140.24 certain cases. Section 3229 of the Revised Stat Monthly report. Section 1104 of the Revenue Act of 1926, as amended. Section 3360 of the Revised Statutes, as amended. Section 35 of the Criminal Code 140.27 Inventory. of the United States, as SUBPART B-Registry Section 3360 of the Revised Statutes, as amended. Limitations. 140.28 Section 26 of the Act of October 1, 1890. Section 3360 of the Revised Statutes, as amended. Page 1012 140.65 Statement to be furnished to 140.81 Mode of affixing cigar and collector. cigarette stamps. Section 3387 of the Revised 140.82 Penalty and forfeiture for affix Statutes, as amended. ing fraudulent or counterfeit stamps to any package containing cigars or cigarettes. Section 400 of the Revenue Act of 1926. Section 3397 of the Revised Statutes, as amended. Section 3388 of the Revised 140.83 Cancelation of cigar and cig- 140.68 Manufacturer's sign. Section 3390 of the Revised 140.84 140.69 Inventory to be made at commencement of business, on January 1 of each year, and 140.85 at time of closing. Section 3390 of the Revised 140.86 Section 3392 of the Revised 140.87 Section 3400 of the Revised 140.70 Manufacturer to keep Book 73. 140.71 Monthly returns. Section 400 (a) of the Revenue 140.88 140.89 Section 1214 of the Revenue 140.90 arette stamps. Section 3393 of the Revised Statutes, as amended. Caution notice on each package. Section 400 of the Revenue Act of 1926. Classification labels. Manufacture on commission or shares, or from material furnished by another person. Other liabilities. Forfeiture for removing cigars or cigarettes without proper stamps. Section 402 of the Revenue Act of 1926. Manufacturer of cigarettes purchasing cigarette tubes. Section 3389 of the Revised Statutes, as amended. Collector's record of manufacturers. SUBPART G-Provisions common to two or more subjects and class. 140.78 Export packages. 140.79 Stamps provided; denomination 140.98 Sale of leaf tobacco by manu facturer. Section 3362 of the Revised Statutes, as amended. Removal of scraps, cuttings, etc., without payment of tax. 140.100 Form 774, Tobacco invoice or notice of shipment; description and purpose. |