(D) GENERAL LAWS APPLICABLE.-All provisions of law relative to the appointment, duties, and compensation of deputy collectors, including office rent and other necessary expenses, shall, so far as applicable, apply to the deputy assigned to duty under the provisions of paragraph (2) of this subsection.

(c) DEPOSIT OF INTERNAL REVENUE COLLECTIONS.-All taxes collected under the internal revenue laws of the United States on articles produced in Puerto Rico and transported to the United States, or consumed in the island, shall be covered into the treasury of Puerto Rico.

SEC. 3361. SHIPMENTS FROM THE UNITED STATES.

(a) TAX IMPOSED IN PUERTO RICO.-All articles of merchandise of United States manufacture coming into Puerto Rico shall be entered at the port of entry upon payment of a tax equal in rate and amount to the internal revenue tax imposed in Puerto Rico upon the like articles of Puerto Rican manufacture.

(b) EXEMPTION FROM TAX IMPOSED IN THE UNITED STATES.-Articles, goods, wares, or merchandise going into Puerto Rico from the United States shall be exempted from the payment of any tax imposed by the internal revenue laws of the United States.

(c) DRAWBACK OF TAX PAID IN THE UNITED STATES.-All provisions of law in effect on March 4, 1915, 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 the island of Puerto Rico.

Subtitle C-Temporary Taxes

TABLE OF CONTENTS

CHAPTER 29.-MANUFACTURERS' EXCISE AND IMPORT TAXES

SUBCHAPTER A-MANUFACTURERS' EXCISE TAXES

Sec. 3400. Tax on tires and inner tubes.

Sec. 3401. Tax on toilet preparations, etc.

Sec. 3403. Tax on automobiles, etc.

Sec. 3404. Tax on radio receiving sets, etc.

Sec. 3405. Tax on mechanical refrigerators.

Sec. 3407. Tax on firearms, shells, and cartridges.

Sec. 3409. Tax on matches.

Sec. 3411. Tax on electrical energy for domestic or commercial consumption. Sec. 3412. Tax on gasoline.

Sec. 3413. Tax on lubricating oils.

Sec. 3414. Publicity of returns.

Sec. 3415. Effective date of subchapter.

SUBCHAPTER B-IMPORT TAXES

PART I-SPECIAL PROVISIONS

Sec. 3420. Imposition of tax.

Sec. 3422. Petroleum and derivatives.

Sec. 3423. Coal.

Sec. 3424. Lumber.

Sec. 3425. Copper.

PART II-SPECIAL ALMINISTRATIVE PROVISIONS

Sec. 3430. Applicability of tariff provisions.

Sec. 3431. Rules and regulations.

Sec. 3432. Cross reference.

SUBCHAPTER C-GENERAL ADMINISTRATIVE PROVISIONS

Sec. 3440. Definition of sale.

Sec. 3441. Sale price.

Sec. 3442. Tax-free sales.

Sec. 3443. Credits and refunds.

Sec. 3444. Use by manufacturer, producer, or importer.

Sec. 3445. Sales by others than manufacturer, producer, or importer.

Sec. 3446. Exemption of articles manufactured or produced by Indians.

Sec. 3447. Contracts prior to May 1, 1932.

Sec. 3448. Return and payment of manufacturers' taxes.

Sec. 3449. Applicability of administrative provisions.

Sec. 3450. Rules and regulations.

Sec. 3451. Exemption from tax of certain supplies for vessels.

Sec. 3452. Expiration date.

CHAPTER 29-MANUFACTURERS' EXCISE AND IMPORT TAXES

SUBCHAPTER A-MANUFACTURERS' EXCISE TAXES SEC. 3400. TAX ON TIRES AND INNER TUBES.

There shall be imposed upon the following articles sold by the manufacturer, producer, or importer, a tax at the following rates:

(1) Tires wholly or in part of rubber, 214 cents a pound on total weight (exclusive of metal rims or rim bases), to be deter

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mined under regulations prescribed by the Commissioner with the approval of the Secretary.

(2) Inner tubes (for tires) wholly or in part of rubber, 4 cents a pound on total weight, to be determined under regulations prescribed by the Commissioner with the approval of the Secretary. SEC. 3401. TAX ON TOILET PREPARATIONS, ETC.

There shall be imposed upon the following articles, sold by the manufacturer, producer, or importer, a tax equivalent to 10 per centum of the price for which so sold: Perfumes, essences, extracts, toilet waters, cosmetics, petroleum jellies, hair oils, pomades, hair dressings, hair restoratives, hair dyes, aromatic cachous, toilet powders, and any similar substance, article, or preparation, by whatsoever name known or distinguished; any of the above which are used or applied or intended to be used or applied for toilet purposes. SEC. 3403. TAX ON AUTOMOBILES, ETC.

There shall be imposed upon the following articles sold by the manufacturer, producer, or importer, a tax equivalent to the following percentages of the price for which so sold:

(a) Automobile truck chassis, automobile truck bodies, tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer (including in each of the above cases parts or accessories therefor sold on or in connection therewith or with the sale thereof), 2 per centum. A sale of an automobile truck shall, for the purposes of this subsection, be considered to be a sale of the chassis and of the body.

(b) Other automobile chassis and bodies and motor cycles (including in each case parts or accessories therefor sold on or in connection therewith or with the sale thereof), except tractors, 3 per centum. A sale of an automobile shall, for the purposes of this subsection, be considered to be a sale of the chassis and of the body.

(c) Parts or accessories (other than tires and inner tubes) for any of the articles enumerated in subsection (a) or (b), 2 per centum. For the purposes of this subsection and subsections (a) and (b), spark plugs, storage batteries, leaf springs, coils, timers, and tire chains, which are suitable for use on or in connection with, or as component parts of, any of the articles enumerated in subsection (a) or (b), shall be considered parts or accessories for such articles, whether or not primarily adapted for such use. This subsection shall not apply to chassis or bodies for automobile trucks or other automobiles. Under regulations prescribed by the Commissioner, with the approval of the Secretary, the tax under this subsection shall not apply in the case of sales of parts or accessories by the manufacturer, producer, or importer to a manufacturer or producer of any of the articles enumerated in subsection (a) or (b). If any such parts or accessories are resold by such vendee otherwise than on or in connection with, or with the sale of, an article enumerated in subsection (a) or (b) and manufactured or produced by such vendee, then for the purposes of this section the vendee shall be considered the manufacturer or producer of the parts or accessories so resold.

(d) Under regulations prescribed by the Commissioner, with the approval of the Secretary, the tax under subsection (a) or (b) shall not apply in the case of sales of bodies by the manufacturer, producer, or importer to a manufacturer or producer of automobile trucks or other automobiles to be sold by such vendee. For the purposes of subsection (a) or (b) such vendee shall be considered the manufacturer or producer of such bodies.

(e) If tires or inner tubes on which tax has been imposed under this chapter are sold on or in connection with, or with the sale of, a chassis, body, or motor cycle, there shall (under regulations pre