No tax shall be imposed under this chapter on any article of native Indian handicraft manufactured or produced by Indians on Indian reservations, or in Indian schools, or by Indians under the jurisdiction of the United States Government in Alaska.
It is said that the punishment must be imposed under either the 60th or the 61st articles; or under both; that the only penalty under the 61st article is dismissal; that the punishment under the 60th article may be 'fine or imprisonment, or by such other punishment as a court-martial may adjudge;' and that this is in the alternative, and cannot be cumulative.
If, in connection with the sale of an article subject to the tax imposed under section 4051 a)(1) or (b)(1) on the price for which sold, a vendor receives from its vendee another article in exchange, the tax on the vendor's sale shall be computed on the basis of the full price of the article sold, unreduced by any amount allowed for the article received from the vendee.
Furthermore, if a person purchases a vehicle for which no tax was imposed under section 4051 a)(1) and thereafter converts such vehicle into an article which would have been taxable under section 4051 a)(1) and uses it, such person shall be liable for the tax as if such article were sold at retail by such person.
In the case of an article sold otherwise than at arm's length, and sold at less than the fair market price, the tax imposed under section 4051 a)(1) or (b)(1) shall be computed on the price for which similar articles are sold at retail in the ordinary course of trade, as determined by the Commissioner.
pays a fee imposed under paragraph (7).
any fee imposed under title 17.
The recent steel tariffs were imposed under Section 201.
L. 109 432, § 405(a)(2)(C), substituted "be imposed under subsection (a) due to the application of" for "otherwise be imposed under".
The Secretary may compromise, mitigate, or remit any penalty imposed under this subsection.
