The Federal Tax System of the United States: A Survey of Law and Administration

By Joseph P. Crockett | Go to book overview

EXCISE TAXES

MANUFACTURERS' EXCISE TAXES

CODE SECTIONS 3400-3415; REGULATIONS 44 (OIL, GASOLINE, MATCHES); REGULATIONS 47 (PISTOLS, REVOLVERS); REGULATIONS 46 (ALL OTHER TAXED ARTICLES LISTED IN TABLE 15 BELOW)

TAXES on the articles listed in Table 15 are imposed upon the manufacturer, producer, or importer at the stated rates, and are reported by him for tax purposes on Form 720. The tax attaches when the article is sold or leased by the manufacturer, producer, or importer, or used by him as in the manufacture of a non-taxable article. The base to which the tax or tax rate applies is the price of sale, or if this price is artificial or there is no sale, then the price at which similar articles are sold. The price for tax purposes includes any charge made for packing or placing the article in condition for shipment but does not include the tax itself.

Exempted from tax are articles sold to another manufacturer for use in the production of a taxable article (with the exception of automobile radios, television receiving sets, tires, and tubes). To obtain this exemption, however, manufacturer and buyer must both register with the Director and procure a registration certificate on Form 637 showing that both have qualified as manufacturers of taxable articles. Thereafter, exemption certificates must be obtained for each order or group of orders. Similarly exempt are articles sold for export, for use on aircraft in foreign trade, or for

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The Federal Tax System of the United States: A Survey of Law and Administration
Table of contents

Table of contents

  • Title Page iii
  • Foreword v
  • Preface xiii
  • Contents xix
  • Tables xxi
  • Illustrations *
  • Introduction 3
  • Part One - The Internal Revenue Code 11
  • The Income Tax 13
  • The Estate Tax 70
  • The Gift Tax 78
  • Employment Taxes (Social Security) 81
  • Taxes on Alcohols, Liquors, and Wines 90
  • Tobacco Taxes 98
  • Stamp Taxes 107
  • Excise Taxes 112
  • Interest, Fines, and Penalties 129
  • Part Two - The Internal Revenue Service 139
  • The Organization of the Internal Revenue Service 141
  • Office of the District Director of Internal Revenue 146
  • Judicial Review of Tax Determinations 188
  • Office of the Regional Commissioner 195
  • The National Office 202
  • Appendices 239
  • Index 269
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