Evening star. [volume] (Washington, D.C.) 1854-1972, 1961-11-24
OFFICIAL NOTICES

licensee in the preceding calender
month, the Finance OFFICER, IN MS
discretion, may, as security Tor
the payment Of the tax on aleo-
holic beverages for which the IL
censee may thereafter be nsoie,
require such lieenSee to deposit
with the D. c. Treasurer, within
ten days after the mailing by the
Finance officer Of a written de-
mand to the licensee for such
deposit, an amount in cash equal
70 twice the licensees average
liability per month for tax on
calendar months Immediately pre-
ceding the month in which the
default occurs, or, If the number
OF months preceding the month of
default is less than twelve. then
for the total calendar months i'm
mediately preceding the month OF
default for which the licenses, was
required TO file statements show
ing the quantity of alcoholic bev-
erageS subject to taxation. "(b)
Upon any failure of the licenSee
making a deposit to pay when due
any tax thereafter owed by such
licensee on alcoholic beverages, /.
the Finance Officer shall apply
that deposit to the payment of
NAAN ANAAAAAHNAb A9As anu tAlC AZ
censee shall within seventy-two
hours after receipt Of a written
notice from the Finance officer
to the licensee Of the application Of
the deposit to the payment Of such
tax. again deposit with the d. c.
Treasurer, in cash, an amount
equal to the amount so applied.
"tcl The balance to the credit Of
a licensee of any monies deposited
under this subsection A shall be
refunded 10 the licensee when the
ltcensee making such deposit
shall, for period Of twelve con-
secutive months subsequent to the
month in which the deposit vas
made, or for such period as the
ncensee continues to engage in
business, whichever is the lesser,
have fully complied with the
provisions Of Section % (cl "a
and Section 40 (a) "a of the
Act and with these regulations.
Id The D., C. Treasurer shall
United States, to be credited in
account Deposits, Miscellaneous
Trust Funds, D. c., all amounts
received by him pursuant to this
subsection A. IS. Each holder
Of a retailers license desiring to
transport or cause to be trans
pOELeu lnlO the OlStElCb OF To-
lumbia alcoholic beverages for
from the Board. as provided in
Section 33 (cD 90 and Section
40 Ia ca of the Act, shall fur
nish TO the Finance Officer, on
the form prescribed by him, an
original and one copy Of a
statement, executed in the case
Of an individual hcensee, by
licensed partnership, by part
ner, and, in the case Of cor
porate hcensee, by the president,
vice president. secretary or treas
urer Of the corporation, showing
the quantity of alcoholic bever-
ages to, De imported, the name
and address Of the. seller from
whom the alcoholic beverages are
to be acquired, and such other
information as the Finance Off
Ger may require. No permit for
the importation Of alcoholic bev-
erages shall be issued by the Board
until there has been received by
the Board from the Finance OFF,
the Finance officer and salts
factory evidence Of payment Of
the tax. Notwithstanding the fore
going. each holder Of a retailers
license who prior to December l,
1851, secured from the Board a
PERMIT TO TRANSPORT ALCO-
HOLIC BEVERAGES" shall. on
December I 1891, furnish to. the
prescribed by him, one copy Of q
statement, executed in the man
ner set forth above, showing the
quantity Of alcohol and spirits
subject TO tax hereunder to be
delivered 20 him on or after De-
cember /, 1861, under the author
ity OF any such permit, and such
licensee shall, not later than De-
cember l, 1861, pay to the D. c.
Treasurer the full amount of the
tax imposed on such quantity Of
alcohol and spirits. "B. "On and
after December ], 1861, each re-
tail hcensee shall print his retail
license number in indelible ink,
in figures not less than one-fourth
mediate container Of alcoholic
beverage Except beer containers
and wine containers and spirits
containers Of less than two ounces
prior to the sale or display OF
the same. The words immediate
container' mean the bottle, Jar.
jug, or other individual container
the manufacturer, or the lndivid-
ual package sealed by the manu-
facturer enclosing such container.
The license number shall be
printed by rubber stamp in con-
trasting ink directly on the prin-
cipal label Of the bottle, jar, jug,
or other individual container I'M
less such container be enclosed in
an outer individual package sealed
by the manufacturer and dis
played or sold in that condition,
in which case the license number
shall be printed on such outer
individual sealed package: Pro-
vided. That the foregoing re-
quirement shall not be applicable
to holiday gift packages pre-
wrapped by the manufacturer. Each
license number, whether placed
on the label Of the individual
container or on the outer sealed
package, shall be so printed as to
be clearly visible and legible. &C.
this section is not filed. or If a
statement when filed is incorrect
or insufficient, the amount of tax
due shall be determined by the
Finance Officer from such infor-
nation as may be obtainable. The
Finance Officer shall serve notice
of such determination on the tax
causing 1t to be delivered to the
taxpayer personally or by mailing
1t to him. postage prepaid, by
certified mail. addressed to him
at his licensed premises. Such de-
termination shall fix the tax
unless the taxpayer shall. within
thirty. days after such notice is
served on him, apply in writing
to the Finance officer for a
hearing or unless the Finance
Officer on his own motion rede-
termines such. tax. The Finance
Officer shall, in the absence Of a
request by the, taxpayer for. a
hearing, or following a hearing
requested by the taxpayer, or fol-
lowing a REORGANIZATION made by
the Finance Officer on his own
motion, assess the tax determined
to be due. The amount so de-
termined and assessed shall be
payable within ten days after the
any tax imposed BY the Act has
become due and payable and has
not been paid, such tax may be
collected by levy and distraint as
provided in Title XVI, Sec. 1901,
Of the District OF Columbia Public
Works Act Of 1854 (sec. 1872,
Finance Officer believes that the
collection Of any tax Imposed BY
the Act will be jeopardized by
delay, such tax may be assessed
and collected as provided in Title
XVI. Sec. 1902 Of the District OF
Columbia Public Works Act of
1854 (Sec. Abb. D. C.. Code,
1850. "3. The failure to file any
return or report required by this
section or any other violation of
the provisions Of this section is
punishable by fine Of not more
than $1,000 or Imprisonment for
not more than one year. or both,
as provided in Section 80 Of the
Act" w. N. TOBRINER, F. J.
CLARKE, JOHN B. DUNCAN.
COMMRS., D. c.