CODIFICATION OF INTERNAL REVENUE LAWS SEC. 2195. RULES AND REGULATIONS. For authority of the Commissioner, with the approval of the Secre- tary, to prescribe and publish all needful rules and regulations for the enforcement of this chapter, see section 3791 SEC. 2196 . OTHER LAWS APPLICABLE. All administrative, special, or stamp provisions of law, including the law relating to the assessment of taxes, so far as applicable, shall be extended to and made a part of this chapter. SEC. 2197. TERRITORIAL EXTENT OF LAW. (a) IN GEmNAL.w-The internal revenue laws imposing taxes on tobacco, snuff, cigars, or cigarettes shall be held to extend to such articles produced anywhere within the exterior boundaries of the United States, whether the same be within a collection district or not. (b) EXPORTATION FEE OF INTERNAL REVENUE TAX. -T he shipment or delivery of manufactured tobacco, snuff, cigars, or cigarettes, for consumption beyond the jurisdiction of the internal revenue laws of the United States, as defined by subsection (a), shall be deemed ex- portation within the meaning of the internal revenue laws applicable to the exportation of such articles without payment of internal rev- enue tax. SEC. 2198 . REDEMPTION OF STAMPS ON PACKAGES WITHDRAWN FROM MARKET. Internal-revenue stamps affixed to packages of tobacco, snuff, cigars, or cigarettes which, after removal from factory or customhouse for consumption or sale, the manufacturer or importer withdraws from the market, may, under regulations prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treas- ury, be redeemed if issued afterDecember 31, 1931, and if claim for their redemption is presented by the manufacturer or importer within three years after the year of issue as indicated by the number or symbol printed thereon by the Government, irrespective of the date of their purchase. Stamps of any issue shall not be sold until those of the previous year's issue have been disposed of or later than one year after the year of issue. SEC. 2199 . CROSS REFERENCES. For general provisions relating to stamps, information and returns, assessment, collection, and refunds, see sections 3300 to 3313 and chapters 34 to 37, Inclusive. 246
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