TOBACCO, SNUFF, CIGARS, AND CIGARETTES sioner, subject to the limitations prescribed in section 3312, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid, and to make an assessment therefor, and cer- tify the same to the collector. The tax so assessed shall be in addi- tion to the penalties imposed by law for such sale or removal: Provided, however, That no such assessment shall be made until and after notice to the manufacturer of the alleged sale and re- moval to show cause against said assessment; and the Commis- sioner shall, upon a full hearing of all the evidence, determine what assessment, if any, should be made. (2) SNUFF FLOUR. - For provision taxing snuff flour as snuff, see section 2000 (b). (c) OTHEr METHODS. -Whether or not the method of collecting any tax imposed by section 2000 is specifically provided herein, any such tax may, under regulations prescribed by the Commissioner with the approval of the Secretary, be collected by stamp, coupon, serial-numbered ticket, or such other reasonable device or method as may be necessary or helpful in securing a complete and prompt col- lection of the tax. All administrative and penalty provisions of subchapters A, B, and C of chapter 11, in so far as applicable, shall apply to the collection of any tax which the Commissioner deter- mines or prescribes shall be collected in such manner. SEC. 2003. CROSS REFERENCES. (a) TAX ON LEAF TOBACCO.- For tax on leaf tobacco unlawfully sold, removed, or shipped, see section 2060. (b) EXEMPTION AND DRAWBACK.- For exemption and drawback in case of exportation, see sections 2135 and 2136. SUBCHAPTER B-MANUFACTURERS, DEALERS, AND PEDDLERS Part I-Definition and Requirements of Tobacco and Snuff Manufacturers SEC. 2010 . DEFINITION. (a) "MANUFACTURER OF TOBACCO." - (1) MANUFACTURER OF TOBACCO OR SNUFF.- Every person whose business it is to manufacture tobacco or snuff for himself, or who employs others to manufacture tobacco or snuff, whether such manufacture be by cutting, pressing, grinding, crushing, or rub- bing of any raw or leaf tobacco, or otherwise preparing raw or leaf tobacco, or manufactured or partially manufactured tobacco or snuff, or the putting up for use or consumption of scraps, waste, clippings, stems, or deposits of tobacco resulting from any process of handling tobacco, or by the working or preparation of leaf tobacco, tobacco stems, scraps, clippings, or waste, by sifting, twist- ing, screening or any other process, shall be regarded as a manu- facturer of tobacco. (2) SELLERs OF LEAF TOBACCO. -Every person shall also be re- garded as a manufacturer of tobacco whose business it is to sell leaf tobacco in quantities less than a hogshead, case, or bale; or who sells directly to consumers, or to persons other than duly registered dealers in leaf tobacco, or duly registered manufacturers of tobacco, snuff, cigars, or cigarettes, or to persons who purchase in packages for export. (b) FARMErS AND GROWEza. -Farmers and growers of tobacco who sell leaf tobacco of their own growth and raising shall not be regarded as manufacturers of tobacco. 221
�
