154
EXCISE AND OTHER TAXES
Sec.
603. Monthly returns and payments;
penalty.
504. Jewelry, sales by dealers; articles
exempt; returns and pay-
ments; penalty.
805. Contracts made prior to Janu-
ary 1, 1924; “dealer.” :
Revenue Act of 1921:
900. Sales by manufacturers of enu-
merated articles.
901. If sold at less than market: sales
to benefit manufacturers.
302. Works of art if sold by other than
artist.
903. Monthly returns; time of pay-
ment; penalty. -
304. Sales by manufacturers, etec., of
enumerated articles above spee-
ified prices.
905. Sales by dealers, jewelry, etc.;
returns; payment, efe.; pen-
alty.
906. Contracts made prior to August
15, 1921.
Revenue Act of 1918:
000. Sales by manufacturers of enu-
merated articles.
Sec.
901. If sold or leased at less than mar-
ket.
902. Works of art if sold by other than
artist; exception.
803. Monthly returns and payments;
penalty.
904. Sales by manufacturers of enu-
‘merated articles above specified
prices.
905. Sales by dealers, jewelry, etc.;
returns ; time of payment ; pen-
alty.
906. Tax on motion-picture exhibitions.
Monthly rentals from leases.
907. Sales by dealers of toilet articles;
proprietary medicines; ete.
Revenue Act of 1917:
800. Sales by producers of enumerated
articles.
501. Monthly returns and payments.
602. Floor stock. Assessment and pay-
ment. Exemption if no title
passed.
[Title VI, Revenue Act of 19261]
nye on oales SEC. 600. There shall be levied, assessed, collected, and
ete. paid upon the following articles sold or leased by the
manufacturer, producer, or importer, a tax equivalent to
the following percentage of the price for which so sold
or leased—
(1) Automobile chassis and bodies and motor cycles
Jncluding tires, inner tubes, parts, and accessories there-
for sold on or in connection therewith or with the sale
-hereof), except automobile truck chassis and bodies, auto-
mobile wagon chassis and bodies, and tractors, 3 per
centum. A sale or lease of an automobile shall, for the
purposes of this subdivision, be considered to be a sale
Effective i ag OF. the chassis and of the body. This subdivision shall
Jonective in 80 take effect on the expiration of 30 days after the enact-
ment of this act;
vobistols and re- (2) Pistols and revolvers, except those sold for the use
of the United States, any State, Territory, or possession
of the United States, any political subdivision thereof,
or the District of Columbia, 10 per centum.
reomputation on Tf any manufacturer, producer, or importer of any of
manufacturer, ete. the articles enumerated in this section customarily sells
such articles both at wholesale and at retail, the tax in
the case of any article sold by him at retail shall be com-
puted on the price for which like articles are sold by him
at wholesale.
Exceptions.
t Regulations 47. Sales by the manufacturers of automobiles. pistols. re-
volvers. and cereal beverages. (TT. DID. 3862.)