Regulations and Instructions Relating to the Transportation and Exportation of Distilled Spirits in Bond Without Payment of Tax, Under the Internal-Revenue Laws

Regulations and Instructions Relating to the Transportation and Exportation of Distilled Spirits in Bond Without Payment of Tax, Under the Internal-Revenue Laws

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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1899 edition. Excerpt: ...Form BB, will be canceled in the same EortaticgL bond' r orm an. manner as the bond, Form B, is canceled. The itemized statement written across the face of the bond will, however, be changed to suit the case. Art. 49. In case of exportation by rail, the collector of internal revenue will, upon receipt of the certificate of clearance, note the facts of clearance on the bond, Form BB, and transmit the same, with all the papers in the case, including the certificates, Form FF, to the Commissioner of Internal Revenue as a voucher for a credit in his bonded account. Art. 50. Bonds, when cancelled, will in no case be Bonds, when. canceled, to be given up to the signers, but must be forwarded to the forwarded to Commissioner of Internal Revenue, with the bonded of internal Revaccount and the evidence upon which the bonds were canceled. Art. 51. In case of unavoidable delay on the part of Extension of the exporter in furnishing the proofs of landing abroad DTMd, FormBrt within the time specified in the bond, Form B, the collector may extend the time for the production of such proofs, as provided in cases of bonds taken by collectors of customs (see Art. 37), and when an extension is so granted, the collector will at once notify the Commissioner of Internal Revenue of the fact by letter. (See Art. 15 relative to delays in procuring evidence of clearance.) JEfl! Art. 52. In case of failure to comply with the condi bonds to be placed m suit, tions of the bond, Form B or BB, the collector must immediately forward the bond to the United States district attorney for the proper district for suit, and notice of the breach of the obligation of any such bond shall be forthwith forwarded by the collector of the district to the Commissioner of Internal Revenue. As to...show more

Product details

  • Paperback | 26 pages
  • 189 x 246 x 1mm | 68g
  • Rarebooksclub.com
  • Miami Fl, United States
  • English
  • black & white illustrations
  • 1236625285
  • 9781236625281