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"(b) ADDITION TO TAX IN CASE OF DELINQUENCY. -- If the tax is not paid when due, there shall be added as part of the tax interest (except in the case of adjustments made in accordance with the provisions of sections 1551 (c) and 1561) at the rate of six per centum per annum from the date the tax became due until paid.

"(c) METHOD OF COLLECTION AND PAYMENT. -- Such taxes shall be collected and paid in such manner, at such time, and under such conditions, not inconsistent with this subchapter (either by making and filing returns, or by stamps, coupons, tickets, books, or other reasonable devices or methods necessary or helpful in securing a complete and proper collection and payment of the tax or in securing proper identification of the taxpayer), as may be prescribed by the Commissioner, with the approval of the Secretary.

"(d) FRACTIONAL PARTS OF A CENT. -- In the payment of any tax under this subchapter a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent.

" SECTION 1571. OVERPAYMENTS AND UNDERPAYMENTS.

"If more or less than the correct amount of tax imposed by section 1550 or 1560 is paid or deducted with respect to any wage payment and the overpayment or underpayment of tax cannot be adjusted under section 1551 (c) or 1561 the amount of the overpayment shall be refunded and the amount of the underpayment shall be collected, in such manner and at such times (subject to the statutes of limitations properly applicable thereto) as may be prescribed by regulations made under this subchapter.

"SECTION 1572. ERRONEOUS PAYMENTS.

"Any tax paid under this subchapter by a taxpayer with respect to any period with respect to which he is not liable to tax under this subchapter shall be credited against the tax, if any, imposed by subchapter A and subchapter B upon such taxpayer, and the balance, if any, shall be refunded.

"SECTION 1573. SALE OF STAMPS BY POSTMASTERS.

"(a) SUPPLY. -- The Commissioner shall furnish to the Postmaster General without prepayment a suitable quantity of stamps, coupons, tickets, books, or other devices prescribed by the Commissioner under section 1570 (c) for the collection or payment of any tax imposed by this subchapter, to be distributed to, and kept on sale by, all post offices of the first and second classes, and such post offices of the third and fourth classes as (1) are located in county seats, or (2) are certified by the Secretary to the Postmaster General as necessary to the proper administration of this subchapter.

"(b) BOND AND ACCOUNTING.--The Postmaster General may require each such postmaster to furnish bond in such increased amount as he may from time to time determine, and each such postmaster shall deposit the receipts from the sale of such stamps, coupons, tickets, books, or other