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COMPRISING
INTERNAL REVENUE LAW-Chapter 40, Administrative Code,

1917, Sections 1420 to 1601, as amended
OFFENSES AGAINST INTERNAL REVENUE LAW-Chapter 66,

Administrative Code, 1917, Sections 2714 to 2741, as amended
INTERNAL REVENUE ALLOTMENT LAW-Chapter 19, Admin-

istrative Code, 1917, Sections 484 to 497, as amended
INCOME TAX LAW-Act No. 2833, as amended
TOBACCO INSPECTION LAW-Act No. 2613, as amended

.

Compiled in the
Bureau of Insular Affairs

War Department

STATES

ADIES

ONITED

AMERICA

BAVAIL.

OFFICE

WASHINGTON
GOVERNMENT PRINTING OFFICE

1921

401946

'ARTICLE IV.-Documentary stamp tax.

SEC. 1449. Stamp tax upon documents and papers.
SEC. 1450. Documents and papers not subject to stamp tax.
SEC. 1451. Payment of documentary stamp tax-Cancellation of stamp.
Sec. 1452. Effect of failure to stamp taxable document.

ARTICLE V.--Privilege taxes.

SEC. 1453. Privilege taxes on business and occupation.
SEC. 1454. Legality of business as affected by payment of tax.
SEC. 1455. Time for payment of fixed taxes.
SEC. 1456. Reckoning tax for business first begun or abandoned during year.
SEC. 1457. Fixed tax upon business subject to percentage tax.
SEC. 1458. Payment of percentage taxes--Quarterly report of earnings,
Sec. 1459. Percentage tax on merchant's sales.
SEC. 1460. Sales not subject to merchant's tax.
SEC. 1461. Percentage tax on printers, publishers, and lithographers.
SEC. 1462. Percentage tax on contractors, warehousemen, and others.
SEC. 1463. Percentage tax on carriers and keepers of stables and garages.
SEC. 1461, Amount of tax on business.
SEC. 1465. Words and phrases defined.
SEC. 1466. Percentage tax on stock, real estate, and commercial brokers.
SEC. 1467. Increase of tax on cockpits.
Sec. 1468. Reduction of tax on race tracks.
SEC. 1469. Privilege secured by payment of tax.
SEC. 1470. Continuation of business of deceased person.
Sec. 1471. Removal of business to other location.
Sec. 1472. Revocation of privilege.
SEC. 1473. Amount of privilege tax on occupation.
Suc. 1474. Exemption of persons employed by Government or engaged in work

of charity.
SEC. 1475. Privilege tax on signs, signboards, and billboards.
Sec. 1476. Removal of sign by Government.
SEC. 1477. Restrictive provisions.

ARTICLE VI.-Specific taxes.

SEC. 1478. Articles subject to specific tax.
SEC. 1479. Payment of specific tax on domestic products.
SEC. 1480. Payment of specific tax on imported articles.
SEC. 1481. Specific tax on distilled spirits.
SEC. 1482. Mode of computing contents of cask or package.
SEC. 1483. Tax on preparations containing distilled spirits as chief ingredient.
SEC. 1484. Exemption in favor of domestic denatured alcohol.
SEC. 1485. Removal of spirits or cigars under bond.
SEC. 1486. Specific tax on wines.
SEC. 1487. Specific tax on fermented liquors.
SEC. 1488. Removal of fermented liquors to bonded warehouse.
SEC. 1489. Removal of damaged liquors free of tax.
SEC. 1490. Specific tax on products of tobacco.
SEC. 1491. Removal of tobacco products without prepayment of taxes.
SEC. 1492. Specific tax on cigars and cigarettes.
SEC. 1493. Specific tax on matches.

SEC. 1494. Tax on skimmed milk.
SEC. 1495. Specific tax on manufactured oils.
SEC, 1496. Tax on coal.
SEC. 1497. Tax on cinematographic films.
SEC. 1498. Tax on playing cards.

ARTICLE VII.-Taxes on resources of banks, receipts of insurance companies,

and receipts of corporations paying franchise tax.

SEC. 1499. Tax on capital, deposits, and circulation of banks.
SEC. 1500. Time for payment of tax-Increase of tax in case of delinquency.
SEC. 1501. Banker's semiannual report of business done.
SEC. 1502. Computing resources of bank incorporated abroad.
SEC. 1503. Exemption of savings institutions.
SEC. 1504. Exemption in case of reduced circulation.
SEC. 1505. Tax on insurance premiums.
SEC. 1506. Time for payment of tax-Increase of tax in case of delinquency.
Sec. 1507. Yearly report from insurance company.
SEC. 1508. Tax on corporate franchises.

ARTICLE VIII.-Charges for forest products.

SEC. 1509. Measuring of forest products and collection of charges thereon.
SEC. 1510. Mode of measuring timber.
SEC. 1511. Charges for timber cut in public forests.
SEC. 1512. Charges for firewood cut in public forests.
SEC. 1513. Charges collectible for wood cut from unregistered private lands.
SEC. 1514. Surcharge for illegal cutting and removal of forest products or for

delinquency.
SEC. 1515. Charge for timber cut for use on mining claim.
SEC. 1516. Charges for gums, resins, and other forest products.
SEC. 1517. Charges for stone, earth, salt, and guano taken from lands under

the jurisdiction of the Bureau of Forestry. SEC. 1518. No charge for products lawfully removed under gratuitous license. SEC. 1519. Gratuitous licensees subject to regulations of Bureau of Internal

Revenue.
SEC. 1520. Time for payment of forest charges.

ARTICLE IX.--Testing and sealing of weights and measures.

SEC. 1521. Sealing and licensing of weights and measures.
SEC. 1522. Fees for sealing linear metric measures.
SEC. 1523. Fees for sealing English linear measures.
SEC. 1524. Fees for sealing metric measures of capacity.
Sec. 1525. Fees for sealing metric instruments of weight.
SEC. 1526. Form and duration of license for use of weights and measures.
SEC. 1527. Secondary standards preserved by provincial treasurers—Testing

of same.
SEC. 1528. Comparison of secondary and fundamental standards.
SEC. 1529. Inspectors of weights and measures.
SEC. 1530. Sealers of weights and measures.
SEC. 1531. Destruction of defective instrument of weight or measure.
SEC. 1532. Testing of instruments used in Government work.
SEC. 1533. Dealer's permit to keep unsealed weights and measures.

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