such regulations and under such bond as the Secretary or his delegate shall prescribe. Upon such release such products, papers, and tubes shall be subject to this chapter as if they had not been exported or otherwise removed from internal-revenue bond. (Aug. 16, 1954, ch. 736, 68A Stat. 708; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1418; June 30, 1964, Pub. L. 88-342, § 1(b), 78 Stat. 234.)

REFERENCES IN TEXT

Item 804.00 of title I of the Tariff Act of 1930, referred to in subsec. (e), is classified to section 1202 of Title 19, Customs Duties.

AMENDMENTS

1964 Subsec. (e). Pub. L. 88-342 added subsec. (e). 1958-Subsec. (b). Pub. L. 85-859 included transfers by export warehouse proprietors, and substituted "tobacco products and cigarette papers and tubes" for "articles", preceding "without payment of tax”.

Subsec. (c). Pub. L. 85-859 authorized shipments without payment of tax of tobacco stems and waste only, to any person for use by him as fertilizer or insecticide or in the production of fertilizer, insecticide, or nicotine.

Subsec. (d). Pub. L. 85-859 substituted "tobacco products, cigarette papers and tubes" for "articles" wherever appearing, and eliminated provisions which related to delivery to bonded premises of manufacturers and dealers. EFFECTIVE DATE OF 1964 AMENDMENT

Section 2 of Pub. L. 88-342 provided that subsec. (e) of this section shall apply with respect to articles entered, or withdrawn from warehouse, for consumption after June 30, 1964.

EFFECTIVE DATE OF 1958 AMENDMENT Amendment of section by Pub. L. 85-859 effective on Sept. 3, 1958, see section 210 (a) (1) of Pub. L. 85-859, set out as a note under section 5001 of this title.

§ 5705. Refund or allowance of tax. (a) Refund.

Refund of any tax imposed by this chapter shall be made (without interest) to the manufacturer, importer, or export warehouse proprietor, on proof satisfactory to the Secretary or his delegate that the claimant manufacturer, importer, or export warehouse proprietor has paid the tax on tobacco products and cigarette papers and tubes withdrawn by him from the market; or on such articles lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, while in the possession or ownership of the claimant.

be made without interest, and eliminated provisions which authorized refunds where the tax has been paid in error.

Subsec. (b). Pub. L. 85-859 permitted relief where a tax has not yet been paid on tobacco products and cigarette papers and tubes proved to have been withdrawn from the market.

Subsec. (c). Pub. L. 85-859 substituted "under this section shall be filed within 6 months after the date of the withdrawal from the market, loss, or destruction of the articles to which the claim relates" for "imposed by this chapter shall be filed within 3 years of the date of payment of tax".

EFFECTIVE DATE OF 1958 AMENDMENT Amendment of section by Pub. L. 85-859 effective on Sept. 3, 1958, see section 210 (a) (1) of Pub. L. 85-859, set out as a note under section 5001 of this title.

§ 5706. Drawback of tax.

There shall be an allowance of drawback of tax paid on tobacco products and cigarette papers and tubes, when shipped from the United States, in accordance with such regulations and upon the filing of such bond as the Secretary or his delegate shall prescribe. (Aug. 16, 1954, ch. 736, 68A Stat. 709; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1419.)

AMENDMENTS

1958-Pub. L. 85-859 substituted "tobacco products and cigarette papers and tubes” for “articles".

EFFECTIVE DATE OF 1958 AMENDMENT Amendment of section by Pub. L. 85-859 effective on Sept. 3, 1958, see section 210 (a) (1) of Pub. L. 85-859, set out as a note under section 5001 of this title.

§ 5707. Floor stocks refund on cigarettes. (a) In general.

With respect to cigarettes, weighing not more than 3 pounds per thousand, upon which the tax imposed by subsection (c) (1) of section 5701 has been paid and which, on July 1, 1965, are held by any person and intended for sale, or are in transit from foreign countries or insular possessions of the United States to any person in the United States for sale, there shall be credited or refunded to such person (without interest), subject to such regulations as shall be prescribed by the Secretary or his delegate, an amount equal to the difference between the tax paid on such cigarettes and the tax made applicable to such articles on July 1, 1965, if claim for such credit or refund is filed with the Secretary or his delegate before October 1, 1965.

(b) Limitations on eligibility for credit or refund.

No person shall be entitled to credit or refund under subsection (a) unless such person, for such period or periods both before and after July 1, 1965, (but not extending beyond 1 year thereafter), as the Secretary or his delegate shall by regulation prescribe, makes and keeps, and files with the Secretary or his delegate, such records of inventories, sales, and purchases as may be prescribed in such regulations.

(c) Penalty and administrative procedures.

All provisions of law, including penalties, applicable in respect of internal revenue taxes on cigarettes shall, insofar as applicable and not inconsistent with this section, be applicable in respect of the credits and refunds provided for in this section to the same extent as if such credits or refunds constituted credits or refunds of such taxes. (Aug.

16, 1954, ch. 736, 68A Stat. 709; Mar. 30, 1955, ch. 18, § 3(b) (3), 69 Stat. 15; Mar. 29, 1956, ch. 115, § 3(b) (3), 70 Stat. 67; Mar. 29, 1957, Pub. L. 85-12, § 3(b) (3), 71 Stat. 10; June 30, 1958, Pub. L. 85-475, § 3 (b) (3), 72 Stat. 259; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1419; June 30, 1959, Pub. L. 86-75, § 3(b) (2), 73 Stat. 158; June 30, 1960, Pub. L. 86-564; title II, § 202(b) (2), 74 Stat. 291; June 30, 1961, Pub. L. 87-72, § 3 (b) (2), 75 Stat. 193; June 28, 1962, Pub. L. 87-508, § 3(b) (2), 76 Stat. 114; June 29, 1963, Pub. L. 88-52, § 3(b) (1) (B), 77 Stat. 72; June 30, 1964, Pub. L. 88-348, § 2(b) (1) (B), 78 Stat. 237.)

AMENDMENTS

1964 Subsec. (a). Pub. L. 88-348 substituted "July 1, 1965" for "July 1, 1964” in two instances, and “October 1, 1965" for "October 1, 1964."

Subsec. (b). Pub. L. 88-348 substituted "July 1, 1965" for "July 1, 1964."

1963 Subsec. (a). Pub. L. 88-52 substituted "July 1, 1964" for "July 1, 1963" in two places and "October 1, 1964" for "October 1, 1963".

Subsec. (b). Pub. L. 88-52 substituted "July 1, 1964" for "July 1, 1963".

1962 Subsec. (a). Pub. L. 87-508 substituted "July 1, 1962" for "July 1, 1961" in two places and "October 1, 1963" for "October 1, 1962."

Subsec. (b). Pub. L. 87-508 substituted "July 1, 1963" for "July 1, 1962."

1961-Subsec. (a). Pub. L. 87-72 substituted "July 1, 1962" for "July 1, 1961" in two places and "October 1, 1962" for "October 1, 1961."

Subsec. (b). Pub. L. 87-72 substituted "July 1, 1962" for "July 1, 1961."

1960 Subsec. (a). Pub. L. 86–564 substituted "July 1, 1961" for "July 1, 1960" in two places and "October 1, 1961" for "October 1, 1960."

Subsec. (b). Pub. L. 86-564 substituted "July 1, 1961" for "July 1, 1960."

1959-Subsec. (a). Pub. L. 86-75 substituted "July 1, 1960" for "July 1, 1959" in two places and "October 1, 1960" for "October 1, 1959".

Subsec. (b). Pub. L. 86-75 substituted "July 1, 1960" for "July 1, 1959".

1958 Subsec. (a). Pub. L. 85-475 substituted "July 1, 1959" for "July 1, 1958" in two places, and "October 1, 1959" for "October 1, 1958".

Subsec. (b). Pub. L. 85-859 substituted "shall be prescribed" for "may be prescribed".

Subsec. (b). Pub. L. 85-475 substituted "July 1, 1959" for "July 1, 1958".

1957-Subsec. (a). Pub. L. 85-12 substituted "July 1, 1958" for "April 1, 1957" in two places, and "October 1, 1958" for "July 1, 1957".

Subsec. (b). Pub. L. 85-12 substituted "July 1, 1958" for "April 1, 1957".

1956 Subsec. (a), Act Mar. 29, 1956 substituted "April 1, 1957" for "April 1, 1956" in two places, and "July 1, 1957" for "July 1, 1956".

Subsec. (b). Act Mar. 29, 1956 substituted "April 1, 1957" for "April 1, 1956".

1955 Subsec. (a). Act Mar. 30, 1955 substituted "April 1, 1956" for "April 1, 1955" in two places, and "July 1, 1956" for "July 1, 1955".

Subsec. (b). Act Mar. 30, 1955 substituted "April 1, 1956" for "April 1, 1955".

EFFECTIVE DATE OF 1958 AMENDMENT Amendment of section by Pub. L. 85-859 effective on Sept. 3, 1958, see section 210 (a) (1) of Pub. L. 85-859, set out as a note under section 5001 of this title.

§ 5708. Losses caused by disaster.

(a) Authorization.

Where the President has determined under the Act of September 30, 1950 (42 U. S. C., sec. 1855), that a "major disaster" as defined in such Act has occured in any part of the United States, the Secre

tary or his delegate shall pay (without interest) an amount equal to the amount of the internal revenue taxes paid or determined and customs duties paid on tobacco products and cigarette papers and tubes removed, which were lost, rendered unmarketable, or condemned by a duly authorized official by reason of such disaster occurring in such part of the United States on and after the effective date of this section, if such tobacco products or cigarette papers or tubes were held and intended for sale at the time of such disaster. The payments authorized by this section shall be made to the person holding such tobacco products or cigarette papers or tubes for sale at the time of such disaster.

(b) Claims.

No claim shall be allowed under this section unless

(1) filed within 6 months after the date on which the President makes the determination that the disaster referred to in subsection (a) has occurred; and

(2) the claimant furnishes proof to the satisfaction of the Secretary or his delegate that

(A) he was not indemnified by any valid claim of insurance or otherwise in respect of the tax, or tax and duty, on the tobacco products or cigarette papers or tubes covered by the claim, and

(B) he is entitled to payment under this section.

Claims under this section shall be filed under such regulations as the Secretary or his delegate shall prescribe.

(c) Destruction of tobacco products or cigarette papers or tubes.

Before the Secretary or his delegate makes payment under this section in respect of the tax, or tax and duty, on the tobacco products or cigarette papers or tubes condemned by a duly authorized official or rendered unmarketable, such tobacco products or cigarette papers or tubes shall be destroyed under such supervision as the Secretary or his delegate may prescribe, unless such tobacco products or cigarette papers or tubes were previously destroyed under supervision satisfactory to the Secretary or his delegate.

(d) Other laws applicable.

All provisions of law, including penalties, applicable in respect of internal revenue taxes on tobacco products and cigarette papers and tubes shall, insofar as applicable and not inconsistent with this section, be applied in respect of the payments provided for in this section to the same extent as if such payments constituted refunds of such taxes. (Added Pub. L. 85-859, title II, § 202, Sept. 2, 1958, 72 Stat. 1420.)

EFFECTIVE DATE

Section effective on Sept. 3, 1958, see section 210(a) (1) of Pub. L. 85-859, set out as a note under section 5001 of this title.

LOSSES OF TOBACCO PRODUCTS CAUSED BY DISASTER Section 209 of Pub. L. 85-859 provided that:

"(a) AUTHORIZATION.—Where the President has determined under the Act of September 30, 1950 (42 U. S. C., sec. 1855), that a 'major disaster' as defined in such Act has occurred in any part of the United States, the Secretary of the Treasury or his delegate shall pay

(without interest) to the person specified in subsection (b) an amount equal to the amount of the internal revenue taxes paid or determined and customs duties paid on tobacco products and cigarette papers and tubes removed, which were lost, rendered unmarketable, or condemned by a duly authorized official by reason of such disaster occurring in such part of the United States after December 31, 1954, and not later than the date of enactment of this Act [September 2, 1958), if such tobacco products or cigarette papers or tubes were at the time of such disaster in the possession of

"(1) the person paying such tax, or such tax and duty, or obligated to pay a determined tax, on such tobacco products or cigarette papers or tubes,

"(2) the manufacturer or importer, or "(3) a wholesale or retail dealer,

all referred to in this section as the possessor or possessors. "(b) To WHOM MADE.-Any payment authorized by this section may be made

"(1) to the possessor, or

"(2) to any manufacturer, importer, or wholesaler who replaced (or to any manufacturer or importer who has given credit or made replacement to a wholesaler who replaced) for the possessor the full equivalent of the tobacco products or cigarette papers or tubes so lost or rendered unmarketable or condemned, without compensation, remuneration, or credit of any kind in respect of the tax, or tax and duty, on such tobacco products or cigarette papers or tubes.

"(c) CLAIMS.-No claim shall be allowed under this section unless

"(1) filed within 6 months after the date of enactment of this Act [September 2, 1958], and

"(2) the claimant furnishes proof to the satisfaction of the Secretary of the Treasury or his delegate that

"(A) neither the claimant nor any possessor was indemnified by any valid claim of insurance or otherwise in respect of the tax, or tax and duty, on the tobacco products or cigarette papers or tubes covered by the claim, and

"(B) the claimant is entitled to payment under this section.

Claims under this section shall be filed under such regulations as the Secretary of the Treasury or his delegate shall prescribe.

"(d) DESTRUCTION OF TOBACCO PRODUCTS OR CIGARETTE PAPERS OR TUBES.-Before the Secretary of the Treasury or his delegate makes payment under this section in respect of the tax, or tax and duty, on the tobacco products or cigarette papers or tubes rendered unmarketable or condemned by a duly authorized official, such tobacco products or cigarette papers or tubes shall be destroyed under such supervision as the Secretary of the Treasury or his delegate may prescribe, unless such tobacco products or cigarette papers or tubes were previously destroyed under supervision satisfactory to the Secretary of the Treasury or his delegate.

"(e) OTHER LAWS APPLICABLE.-All provisions of law, including penalties, applicable in respect of internal revenue taxes on tobacco products and cigarette papers and tubes shall, insofar as applicable and not inconsistent with this section, be applied in respect of the payments provided for in this section to the same extent as if such payments constituted refunds of such taxes."

Subchapter B.-Qualification Requirements for Manufacturers of Tobacco Products and Cigarette Papers and Tubes, Export Warehouse Proprietors, and Dealers in Tobacco Materials

Sec.

5711. Bond.

5712. Application for permit. 5713. Permit.

§ 5711. Bond.

(a) When required.

Every person, before commencing business as a manufacturer of tobacco products or cigarette papers and tubes, as an export warehouse proprietor, or as a dealer in tobacco materials, shall file such bond, conditioned upon compliance with this chapter

and regulations issued thereunder, in such form, amount, and manner as the Secretary or his delegate shall by regulation prescribe. A new or additional bond may be required whenever the Secretary or his delegate considers such action necessary for the protection of the revenue.

(b) Approval or disapproval.

No person shall engage in such business until he receives notice of approval of such bond. A bond may be disapproved, upon notice to the principal on the bond, if the Secretary or his delegate determines that the bond is not adequate to protect the

revenue.

(c) Cancellation.

Any bond filled hereunder may be canceled, upon notice to the principal on the bond, whenever the Secretary or his delegate determines that the bond no longer adequately protects the revenue. (Aug. 16, 1954, ch. 736, 68A Stat. 711; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1421.)

AMENDMENTS

1958 Subsec. (a). Pub. L. 85-859 included export warehouse proprietors, and substituted "manufacturer of tobacco products or cigarette papers and tubes" for "manufacturer of articles".

EFFECTIVE DATE OF 1958 AMENDMENT

Amendment of section by Pub. L. 85-859 effective on Sept. 3, 1958, see section 210 (a) (1) of Pub. L. 85-859, set out as a note under section 5001 of this title.

§ 5712. Application for permit.

Every person, before commencing business as a manufacturer of tobacco products or as an export warehouse proprietor, and at such other time as the Secretary or his delegate shall by regulation prescribe, shall make application for the permit provided for in section 5713. The application shall be in such form as the Secretary or his delegate shall prescribe and shall set forth, truthfully and accurately, the information called for on the form. Such application may be rejected and the permit denied if the Secretary or his delegate, after notice and opportunity for hearing, find that

(1) the premises on which it is proposed to conduct the business are not adequate to protect the revenue; or

(2) such person (including, in the case of a corporation, any officer, director, or principal stockholder and, in the case of a partnership, a partner) is, by reason of his business experience, financial standing, or trade connections, not likely to maintain operations in compliance with this chapter, or has failed to disclose any material information required or made any material false statement in the application therefor.

No person subject to this section, who is lawfully engaged in business on the date of the enactment of the Excise Tax Technical Changes Act of 1958, shall be denied the right to carry on such business pending reasonable opportunity to make application for permit and final action thereon. (Aug. 16, 1954, ch. 736, 68A Stat. 711; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1421.)

REFERENCES IN TEXT

The date of enactment of the Excise Tax Technical Changes Act of 1958, referred to in the text, means the date of enactment of Pub. L. 85-859, which was enacted on Sept. 2, 1958.

AMENDMENTS 1958-Pub. L. 85-859 included export warehouse proprietors, and excluded dealers in tobacco materials.

EFFECTIVE DATE OF 1958 AMENDMENT Amendment of section by Pub. L. 85-859 effective on Sept. 3, 1958, see section 210 (a) (1) of Pub. L. 85-859, set out as a note under section 5001 of this title.

§ 5713. Permit.

(a) Issuance.

A person shall not engage in business as a manufacturer of tobacco products or as an export warehouse proprietor without a permit to engage in such business. Such permit, conditioned upon compliance with this chapter and regulations issued thereunder, shall be issued in such form and in such manner as the Secretary or his delegate shall by regulation prescribe, to every person properly qualified under sections 5711 and 5712. A new permit may be required at such other time as the Secretary or his delegate shall by regulation prescribe.

(b) Revocation.

If the Secretary or his delegate has reason to believe that any person holding a permit has not in good faith complied with this chapter, or with any other provision of this title involving intent to defraud, or has violated the conditions of such permit, or has failed to disclose any material information required or made any material false statement in the application for such permit, or has failed to maintain his premises in such manner as to protect the revenue, the Secretary or his delegate shall issue an order, stating the facts charged, citing such person to show cause why his permit should not be suspended or revoked. If, after hearing, the Secretary or his delegate finds that such person has not in good faith complied with this chapter or with any other provision of this title involving intent to defraud, has violated the conditions of such permit, has failed to disclose any material information required or made any material false statement in the application therefor, or has failed to maintain his premises in such manner as to protect the revenue, such permit shall be suspended for such period as the Secretary or his delegate deems proper or shall be revoked. (Aug. 16, 1954, ch. 736, 68A Stat. 712; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1421.)

AMENDMENTS

1958 Subsec. (a). Pub. L. 85-859 substituted "manufacturer of tobacco products" for "manufacturer of articles", included export warehouse proprietors, and eliminated provisions which related to dealers in tobacco materials.

Subsec. (b). Pub. L. 85-859 redesignated former subsec. (c) as (b) and omitted former subsec. (b) that required permits to be posted.

EFFECTIVE DATE OF 1958 AMENDMENT

Amendment of section by Pub. L. 85-859 effective on Sept. 3, 1958, see section 210 (a) (1) of Pub. L. 85-859, set out as a note under section 5001 of this title.

Subchapter C.-Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors

Sec.

5721. Inventories. 5722. Reports.

5723. Packages, marks, labels, notices, and stamps.

AMENDMENTS

1958-Pub. L. 85-859, title II, § 202, Sept. 2, 1958, 72 Stat. 1422, substituted "Manufacturers and Importers of

Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors" for "Manufacturers of Articles" in heading of subchapter and included marks in item 5723.

§ 5721. Inventories.

Every manufacturer of tobacco products or cigarette papers and tubes, and every export warehouse proprietor, shall make a true and accurate inventory at the time of commencing business, at the time of concluding business, and at such other times, in such manner and form, and to include such items, as the Secretary or his delegate shall by regulation prescribe. Such inventories shall be subject to verification by any internal revenue officer. (Aug. 16, 1954, ch. 736, 68A Stat. 713; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1442.)

AMENDMENTS

1958-Pub. L. 85-859 substituted "manufacturer of tobacco products or cigarette papers and tubes" for "manufacturer of articles" and "internal revenue officer" for "revenue officer", and inserted provisions to include export warehouse proprietors.

EFFECTIVE DATE OF 1958 AMENDMENT

Amendment of section by Pub. L. 85-859 effective on Sept. 3, 1958, see section 210 (a) (1) of Pub. L. 85-859, set out as a note under section 5001 of this title.

§ 5722. Reports.

Every manufacturer of tobacco products or cigarette papers and tubes, and every export warehouse proprietor, shall make reports containing such information, in such form, at such times, and for such periods as the Secretary or his delegate shall by regulation prescribe. (Aug. 16, 1954, ch. 736, 68A Stat. 713; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1422.)

AMENDMENTS

1958-Pub. L. 85-859 substituted "manufacturer of tobacco products or cigarette papers and tubes, and every export warehouse proprietor" for "manufacturer of articles".

EFFECTIVE DATE OF 1958 AMENDMENT

Amendment of section by Pub. L. 85-859 effective on Sept. 3, 1958, see section 210 (a) (1) of Pub. L. 85-859, set out as a note under section 5001 of this title.

§ 5723. Packages, marks, labels, notices, and stamps. (a) Packages.

All tobacco products and cigarette papers and tubes shall, before removal, be put up in such packages as the Secretary or his delegate shall by regulation prescribe.

(b) Marks, labels, notices, and stamps.

Every package of tobacco products or cigarette papers or tubes shall, before removal, bear the marks, labels, notices, and stamps, if any, that the Secretary or his delegate by regulation prescribes. (c) Lottery features.

No certificate, coupon, or other device purporting to be or to represent a ticket, chance, share, or an interest in, or dependent on, the event of a lottery shall be contained in, attached to, or stamped, marked, written, or printed on any package of tobacco products or cigarette papers or tubes. (d) Indecent or immoral material prohibited.

No indecent or immoral picture, print, or representation shall be contained in, attached to, or

stamped, marked, written, or printed on any package of tobacco products or cigarette papers or tubes.

(e) Exceptions.

Tobacco products furnished by manufacturers of such products for use or consumption by their employees, or for experimental purposes, and tobacco products and cigarette papers and tubes transferred to the bonded premises of another manufacturer or export warehouse proprietor or released in bond from customs custody for deliver to a manufacturer of tobacco products or cigarette papers and tubes, may be exempted from subsection (a) and (b) in accordance with such regulations as the Secretary or his delegate shall prescribe. (Aug. 16, 1954, ch. 736, 68A Stat. 713; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1422.)

AMENDMENTS

1958-Subsec. (a). Pub. L. 85-859 substituted "Packages" for "Packages, labels, notices, and stamps" in the catchline, and "All tobacco products and cigarette papers and tubes shall, before removal, be put up in such packages as" for "All articles shall, before removal, be put up in packages having such labels, notices, and stamps as", in the text of subsec. (a).

Subsec. (b). Pub. L. 85-859 added subsec. (b) and redesignated former subsec. (b) as (c).

Subsec. (c). Pub. L. 85-859 redesignated former subsec. (b) as (c) and substituted "tobacco products or cigarette papers or tubes" for "articles". Former subsec. (c) redesignated (d).

Subsec. (d). Pub. L. 85-859 redesignated former subsec. (e) as (d) and substituted "tobacco products or cigarette papers or tubes" for "articles". Former subsec. (d) redesignated (e).

Subsec. (e). Pub. L. 85-859 permitted exemption of tobacco products and cigarette papers and tubes transferred to the bonded premises of another maufacturer or export warehouse proprietor or released in bond from customs custody for delivery to a manufacturer of tobacco products or cigarette papers and tubes, and eliminated provisions which authorized exemption of articles removed for shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, and so shipped.

EFFECTIVE DATE OF 1958 AMENDMENT Amendment of section by Pub. L. 85-859 effective on Sept. 3, 1958, see section 210 (a) (1) of Pub. L. 85-859, set out as a note under section 5001 of this title.

be subject as a manufacturer of tobacco to the provisions of this chapter. (Aug. 16, 1954, ch. 736, 68A Stat. 714; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1423.)

AMENDMENTS

1958-Pub. L. 85-859 substituted "subject to tax as manufactured tobacco and the dealer shipping or delivering the same shall be subject as a manufacturer of tobacco to the provisions of this chapter" for "regarded as manufactured tobacco and subject to tax, and the dealer shipping or delivering the same shall be regarded as a manufacturer of tobacco and subject, as such, to this chapter".

EFFECTIVE DATE OF 1958 AMENDMENT

Amendment of section by Pub. L. 85-859 effective on Sept. 3, 1958, see section 210 (a) (1) of Pub. L. 85-859, set out as a note under section 5001 of this title.

§ 5732. Inventory, and statement of shipments and deliveries.

A dealer in tobacco materials shall make, upon demand of any internal revenue officer, a true and accurate inventory of all such materials held by the dealer, and shall, upon similar demand, furnish a true and complete statement of the quantity of such materials shipped or delivered to any person named in such demand. (Aug. 16, 1954, ch. 736, 68A Stat. 714; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1423.)

AMENDMENTS

1958-Pub. L. 85-859 required a dealer to make a true and accurate inventory when demanded by any internal revenue officer.

EFFECTIVE DATE OF 1958 AMENDMENT Amendment of section by Pub. L. 85-859 effective on Sept. 3, 1958, see section 210 (a) (1) of Pub. L. 85-859, set out as a note under section 5001 of this title.

Subchapter E.-Records of Manufacturers of Tobacco Products and Cigarette Papers and Tubes, Export Warehouse Proprietors, and Dealers in Tobacco Materials

Sec.

5741. Records to be maintained.

AMENDMENTS

1958-Pub. L. 85-859, title II, § 202, Sept. 2, 1958, 72 Stat. 1423, substituted "Manufacturers of Tobacco Products and Cigarette Papers and Tubes, Export Warehouse proprietors, and" for "Manufacturers of Articles and" in heading of subchapter.

§ 5741. Records to be maintained.

Every manufacturer of tobacco products or cigarette papers and tubes, every export warehouse proprietor, and every dealer in tobacco materials shall keep such records in such manner as the Secretary or his delegate shall be regulation prescribe. (Aug. 16, 1954, ch. 736, 68A Stat. 715; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1423.)

AMENDMENTS

1958-Pub. L. 85-859 substituted "tobacco products or cigarette papers and tubes, every warehouse proprietor. and every dealer" for "articles and dealer", and "such manner" for "such form".

EFFECTIVE DATE of 1958 AMENDMENT Amendment of section by Pub. L. 85-859 effective on Sept. 3, 1958, see section 210 (a) (1) of Pub L. 85-859, set out as a note under section 5001 of this title.