SEC. 3521. PAYMENT OF TAX. The taxes imposed by section 3520 shall be paid to the United States by the producer, and shall be payable monthly for each calendar month on or before the first business day of the second succeeding month, under such regulations and in such manner as shall be prescribed by the Commissioner, with the approval of the Secretary. SEC. 3522. RESALE FOR GOVERNMENTAL USE. Under regulations prescribed by the Commissioner with the approval of the Secretary, a credit against the tax imposed by subsection (a) of section 3520 or a refund may be allowed or made to any producer of coal in the amount of such tax paid with respect to the sale of coal to any vendee, if the producer has in his possession such evidence as the regulations may prescribe that such coal was resold by any person for the exclusive use of the United States or of any State, Territory of the United States, or the District of Columbia, or any political subdivision of any of them, for use in the performance of governmental functions. SEC. 3523. MARKET VALUE. In the case of coal disposed of otherwise than by sale at the mine, and coal sold otherwise than through an arms' length transaction, the Commissioner shall determine the market value thereof. Such market value shall equal the current market price at the mine of coal of a comparable kind, quality, and size produced for market in the locality where the coal so disposed of is produced. SEC. 3524. OTHER LAWS APPLICABLE. All provisions of law, including penalties and refunds, applicable in respect of the taxes imposed by Subchapter A of chapter 29, shall, insofar as applicable and not inconsistent with the provisions of this chapter, be applicable with respect to taxes imposed under this chapter. SEC. 3525. CONSTITUTIONALITY. No producer shall, by reason of his acceptance of the code provided for in section 4 of the Act of April 26, 1937, c. 127, 50 Stat. 76, or of the exemption from the tax provided in subsection (b) of section 3520, be held to be precluded or estopped from contesting the constitutionality of any provision of this chapter or of the code, or the validity or application of either to him or to any part of the coal produced by him. SEC. 3526. DEFINITIONS. As used in this chapter (a) COAL.-The term "coal" means bituminous coal. (b) BITUMINOUS COAL.-The term "bituminous coal" includes all bituminous, semibituminous, and subbituminous coal and shall exclude lignite, which is defined as a lignitic coal having calorific value in British thermal units of less than seven thousand six hundred per pound and having a natural moisture content in place in the mine of 30 per centum or more. (c) PRODUCER.-The term "producer" includes all individuals, firms, associations, corporations, trustees, and receivers engaged in the business of mining coal. (d) INTERSTATE COMMERCE.-The term "interstate commerce" means commerce among the several States and Territories, with foreign nations, and with the District of Columbia. (e) UNITED STATES.-The term "United States" when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia. SEC. 3527. TERMINATION OF TAX. This chapter shall cease to be in effect, except as provided in section 13 of the Revised Statutes (U. S. C. Title I, § 29), and any agencies and offices established thereunder shall cease to exist on and after April 26, 1941. SEC. 3528. EFFECTIVE DATE OF CHAPTER. This chapter shall take effect on the first day of that calendar month occurring next after the enactment of this title. Subtitle D-General Administrative Provisions TABLE OF CONTENTS CHAPTER 34-INFORMATION AND RETURNS SUBCHAPTER A-DISCOVERY OF TAX LIABILITY Sec. 3600. Canvass of districts for taxable persons and objects. Sec. 3603. Notice requiring records, statements, and special returns. SUBCHAPTER B-DETERMINATION OF TAX LIABILITY Sec. 3611. Returns executed by taxpayer. Sec. 3612. Returns executed by Commissioner or collector. Sec. 3613. Listing by collector of taxable objects owned by nonresidents of collection district. Sec. 3614. Examination of books and witnesses. Sec. 3615. Summons from collector to produce books and give testimony. Sec. 3616. Penalties. Sec. 3617. Penalties and awards to informers with respect to illegally produced petroleum. SUBCHAPTER C-MISCELLANEOUS PROVISIONS Sec. 3630. Classification of and time for taking lists or returns. Sec. 3631. Restrictions on examination of taxpayers. Sec. 3632. Authority to administer oaths, take testimony, and certify. Sec. 3633. Jurisdiction of district courts. Sec. 3634. Extension of time for filing returns. CHAPTER 34-INFORMATION AND RETURNS SUBCHAPTER A-DISCOVERY OF TAX LIABILITY SEC. 3600. CANVASS OF DISTRICTS FOR TAXABLE PERSONS AND OBJECTS. Every collector shall, from time to time, cause his deputies to proceed through every part of his district and inquire after and concerning all persons therein who are liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects liable to pay any tax, and to make a list of such persons and enumerate said objects. SEC. 3601. ENTRY OF PREMISES FOR EXAMINATION OF TAXABLE OBJECTS. (a) AUTHORITY.— (1) ENTRY DURING DAY.-Any collector, deputy collector, internal revenue agent, or inspector may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, within his district, so far as it may be necessary for the purpose of examining said articles or objects. |