Evening star. [volume] (Washington, D.C.) 1854-1972, 1932-06-14
BUREAU FORWARDS
NEW TAX FORMS
Regulations Being Whipped
Into Shape for Approval
and Printing.

The first two forms for making re-
turns Of manufacturers excise taxes
and miscellaneous taxes under the new
revenue act were sent forward TODAY by
the Bureau Of Internal Revenue to COL
lectors OF internal revenue throughout
the country for the tax on admissions
and dues and for the tax on lubricating
oils, brewers wort, malt and grape
products, matches and gasoline.
The bureau also made public the Sc
rial numbers that will be borne by tn.
forms and also the serial numbers OF
the regulations that are to be issued
under the new law on excise and mis-
cellaneous taxes.
New Regulations Not Ready.
The new regulations themselves, how
ever, are not yet ready for distribution
10 the public and are now being
whipped into final form for approval
and printing. 1t was not certain TO-DAY
JUST When they would be ready for pre-
muigatlon. There were indications.
however, that the first regulations to be
ready Will be those on admissions and
dues. "'-N
among the instructions included on
the back OF the forms on admissions
sent out today to collectors is one
paragraph explaining who must make
a return, collect and pay the tax, as
lolIoWs: Any person or organization
receiving payment for taxable aduls-
slons, dues, or initiation fees. or being
club and having taxable life mem
DerS' must collect the tax from the
person paying admission, dues or fees
and from the life members. In cases
OF free or reduced rate admissions the
tax must be collected at the time of
issuance OF the tickets or when the
person Is permitted free admission. In
the case Of brokers and theaters selling
tickets OF admission for amounts in
excess OF the established price, the tax
on such excess charges must be paid
by the vendor"
Brewers wort is to be taxed at IS
cents gallon, and the instructions on
the new form explains that the tax is
On: Liquid malt, malt strip and malt
extract fluid, solid or condensed, made
from matted cereal grains in whole or in
part, unless sold to baker for use in
baking or to manufacturer or producer
OF matted milk, medicinal products.
foods, cereal beverages or textiles. for
use in the manufacture or production of
such products, 3 cents a pound. For
the purposes of this paragraph" the
FOODS, cereal beverages or textiles, for
instructions continue, liquid malt con-
tanning less than Is percentum Of
solids by weight shall be taxible as
brewers wort
Gasoline Tax Explained.
Grape concentrates, evaporated grape
juice and grape sirup," the instruc-
lions say, "(other than finished or
fountain sirup) if containing more than
5 per centum Of sugars py weight, 20
cents gallon. No tax shall be imposed
under this paragraph (A) upon any
article which contains perServatiTe suf-
ficient to prevent fermentation when
diluted, or (B) upon any article sold TO
a manufacturer or producer of food
products or soft drinks for use in the
or production of such
products"
Instruction on collection of the gaso-
line tax explain the tax is imposed on
gasoline sold by the importer or by a
producer OF gasoline at the rate of !
cent a gallon except that under the reg
ulations the tax shall not apply in the
case of sales to producer" of gasoline.
producer is defined as a "refiner.
compounder, or bender and a dealer
selling gasoline exclusively to producers
Of gasoline, as well as producer"
II a producer or importer uses other
wise than in the production of gasoline,
gasoline sold to him free of tax. or pro-
duced or imported by him, such use
shall be for the purposes Of the act
considered as a sale.
The match tax Is cents per l 900
matches, except that in the case of pa
per matches in books the tax is one
half Of cent per 1000 matches.