NESARA National Law Stabilization and Economic Recovery.
Part II. National Sales Tax and Use
Section 1. Definitions.
The definitions of the terms used in this part are equivalent to those of the United States Constitution or explicitly set forth below.
Business: includes all activities involved or caused to engage with the object of gain, benefit or advantage, direct or indirect. Buyer: Buyer Charity: any organized and operated exclusively for charitable, philosophical, scientific, public, literary or educational security, or to foster national or international sports amateur competition, or for the prevention of cruelty to children or entity animals, provided they do not participate. Net earnings of the entity will benefit of any private shareholder or individual.
Currency: monetary ingots or other forms of money made from gold, silver, platinum, palladium or other metals now or in the future and used as a medium of exchange in the United States or any foreign country.
Trade : Any type or kind of exchange of goods, productions or property or property rights offered for consideration by the general public.
Filed sale: a commercial transaction executed in an extraordinary way with the purpose of evading national sales tax and use that otherwise should.
Groceries:food or beverage advertised or marketed for human consumption and sold in the same way, condition, quantity and packaging commonly sold in supermarkets, such as cereals and cereal products; milk and milk products; meat and meat products; fish and fish products; eggs and egg products; vegetables and vegetable products; fruits and fruit products; sugar, sugar products and sugar substitutes; coffee and coffee substitutes; teas, cocoa and cocoa products, (soft) carbonated sodas and noncarbonated; Spices, seasonings and salt; or any combination of foodstuffs or food substitutes, whether sold ready or not ready. The term does not include chewing gum, cocktail mixes, alcoholic beverages, patent medicines, pills, tonics, ice, vitamins and other dietary products. supplements, or foods or food products not for human consumption, such as pet food. Also covers food or drink served or furnished in cafes, restaurants, counters meals, cafeterias, delicatessens, hotels, pharmacies, social clubs, nightclubs, cabarets, resorts, bars, restaurants, shops, takeaways and other similar places. business, whether fixed or mobile, such as carts, motor vehicles or other mobile facilities, where prepared food or beverages are sold regularly; food or beverage machines sold by a vendor; neither food nor supplied, prepared or served for consumption on or near them drinks retail facilities,
Manufacturing: The operation of producing a new product, article, substance or different product and having a name, character or distinctive use of its constitution refers to raw materials or preparations.
Person: any person, firm, partnership, joint venture, corporation, estate or trust, or any group or combination acting as a unit, but not a governmental unit, and the singular and plural number.
Personal Property: Property Individual sole privately owned.
Precious metal ingots: any refined precious metal such as gold, silver, platinum and palladium, which is in a state or condition in which its value depends mainly on their content of precious metals rather than their shape.
Primary sell commercial values: the sale or transfer of the original commercial value for the sole benefit of the issuer.
Private property: All subject to the property, not called as real estate; the right or interest of a person in things, whether bodily, they mean movable, tangible things like animals, furniture, merchandise, etc., or incorporeal, meaning rights to intangible things like name, image, endorsements, annuities, stocks, shares, patents, copyrights, etc.
Benefit: A benefit, advantage or benefit, particularly a pecuniary benefit of excess returns on expenditures that accrue to an owner through the use or exchange of property, or rights to property, other than personal work, barter or trade an individual.
Property: All that is subject to property, corporeal or incorporeal, tangible or intangible, visible or invisible, real, personal or private.
Property rights: Any kind of specific property right.
Purchase: The transfer of ownership or property rights from one person to another through an act or voluntary agreement in exchange for a valuable consideration.
Purchase price: the cost or the consideration paid by the purchaser, excluding any direct taxes imposed by territorial, state or local government and excluding the national sales tax and use.Buyer: person who acquires property or property rights in trade for valuable consideration; buyer; seller
Real estate: land and erected or growing things on it such as buildings, fences or crops. The term encompasses elements such as lighting fixtures, plumbing and heating as are permanently connected.
Retail: Person performing a retail business, known by the trade and the public as such and sold commercially to any user or consumer; Also called seller or seller.
Retail: All sales than wholesale.
Sale: The trade of property or property rights for money, other property or property rights, or for a fee, either immediately or over a period of time, as in a transaction in installments or credit, rent or lease . The term does not include gifts to members of the immediate family; or it covers transfers of assets between people who have ownership interests in those assets that provide such transfers are directly proportional to their interest in the liquidation or reorganization of those interests:
such as the transfer of assets between a partner and a society in the formation or dissolution of the company; transfer of assets between a shareholder and a corporation in the formation or dissolution of the corporation; transferring assets between parent and subsidiary companies; or recovery of private property or proprietary rights by a person with an ownership interest, and the purpose of such transfers are nothing more than an exchange of assets, not to avoid national sales tax and use that otherwise must be.
School: Any institution or person offering training or educational services to college. Secondary sales of commercial values: any sale or transfer of a different commercial value of primary transfer or sale, regardless of the number of times the value has been sold or transferred. Redemption of a bond by the original sender is not a sale.
Seller: any person who transfers property or property rights through commercially; a wholesaler, a retailer, a supplier, a retailer, a salesman; Who provides a service or purchase to sell.
Tangible private property: private property body.
Tax: a tax payable by the purchaser of the property or property rights subject to tax, or an aggregate amount of taxes owed by the taxpayer, as the context requires.
Contributor: any obligation to account to the National Tax Service for payable, receivables, tax receivables or beat person.
Supplier: Buyer
Seller: Seller
Wholesale: a sale by manufacturers, producers or wholesalers to retailers, brokers, dealers and other manufacturers, producers or wholesalers for final resale, but not sales to users or consumers who are not resold, even when they are carried out by a reputable manufacturer. , Producer or wholesaler, the latter sales are considered retail sales.
Wholesale: who does business wholesale jobs or organized regularly, known commercially as such and sell to retailers, brokers, dealers and other wholesalers for resale.
Section 2. Findings
Congress finds that -
(1) Contrary to popular belief, the progressive income tax is actually regressive because often easily passed as a hidden tax on the price of goods and services.
(2) the tax on progressive income falls mainly on the middle-class citizens who work and pay tax twice, once withheld from his salary and again as a hidden tax on the price of goods and services essential.
(3) a progressive income tax is counterproductive because it discourages industry and production.
(4) taxes based on personal income reduce or eliminate the incentive for recipients of government assistance to become productive citizens. (5) pass the tax productive activity to promote consumer first and discourage the latter. (6) individuals of modest means can protect themselves from the adverse effects of federal taxes by eliminating the hidden elements of current tax policies on productive activity and exempting groceries, rent, insurance, medicines and some categories of articles consumption used previously. taxes.
(7) compensation is required for people who are paid fixed income as SS and retirement benefits from the federal government to pay current national sales tax and use after paying taxes on income in previous years. (8) an income tax, which is essentially an annual tax imposed uniformly provides only a poor medium for the regulation of commerce. (9) the nature of the income tax, which is administered as a commercial code instead of a positive law, invites powerful special interest groups to exert constant political pressure on Congress by the tax provisions that benefit, often at the expense of other less able to influence legislation.
(10) to keep the Constitution, the current system of income tax, as applied to individuals, is based on voluntary compliance to its success. (11) voluntary compliance with the federal tax system income is steadily declining, the number of people who do not have the declaration is currently estimated at ten million, which makes the system increasingly irrelevant. (12) an enormous "underground" and therefore tax free is depriving the government of thousands of dollars in annual revenue. Economy
(13) reform of the current federal system of income taxes, as described in this Act, is required to eliminate its counter -productive and abusive aspects, to promote social well - being through a more equitable distribution of the national tax burden and to improve the regulation of domestic trade, all for the benefit of the American people. Section 3. Tax abolished federal income (A) All federal income taxes, regardless of their nature and regardless of the nature of the taxable entity, with the exception of payroll taxes for Social Security, Medicare and Medicaid, are removed from 12 pm on the date of this Act. it becomes law.
(B) All liabilities of the federal income tax that were created by contract to expire and pay at a future unspecified date, such as those involving transfers of ownership or individual retirement accounts, which do not expire or be paid from the date on which this Act becomes law, are hereby abolished. (C) All liabilities for federal income taxes that expired and paid on or before its abolition are overdue and payable.
Section 4. Review of the Internal Revenue Service.
(A) The Secretary of the Treasury reorganize the Internal Revenue Service, hereinafter known as the National Tax Service to manage the collection of national sales and use tax.
(B) The National Tax Service will be structured by regions and districts, regions defined by boundaries recognized state and territory, and Districts defined by federal congressional districts; with appropriate delegations of authority issued annually to a National Executive Director, Regional Executive Director each and every District Director.
(C) Treasury Secretary oversee the organization of the National Tax Service and create the rules, regulations and procedures that are consistent with the law and which are necessary to ensure the efficient collection of national sales and use tax.
(D) The Secretary of the Treasury is responsible for structuring the National Tax Service and to organize its rules, regulations and procedures for the system as no possible role and to take full advantage of state tax systems sales and use.
(E) the duties of existing Internal Revenue will remain and will continue in operation, along with the new National Tax Service for one year from the date that has been eliminated income tax, to complete and close books of all income. liabilities due and payable on or before the date of its abolition taxes. Tax liabilities outstanding income that can not be profitable collected within this period will be discharged and discarded as uncollectible. (F) The Secretary of the Treasury is authorized to spend the additional money needed to achieve the objectives set out in this document, these additional costs should not exceed the actual costs amount for raising federal revenues in the previous year.
Section 5. National Sales Tax and Use Tax.
(A) hereby is charged and collected and paid a tax of 14 percent on the consideration or the purchase price paid or the fair market value of retail sale or use of any property or right to property or conversion. of goods or services subject to tax for private or personal use and all, both domestic and foreign, and secondary sales of securities of commercial investment of any kind on all sales of commercial enterprises and commercial investments, in whole or in part both domestic and foreign trade exchanged for any person within the jurisdiction of the United States of America, except those specifically excluded items from this national sales tax and use by Act of Congress.
(B) I hereby charge, and the sponsor of the game collected and paid activities and gambling services, a tax of 8 percent of gross gaming revenues less total payments of game buyers and government entities or when acting sponsors. in their government only capabilities.
(C) Exemption:
(1) All sales to the US government, its departments and agencies, and their political subdivisions, when acting alone in its governmental capacity;
(2) All sales of licenses, permits, passports, visas and all utility charges or user fees made by the government of the United States or Governments of the States or Territories of the United States and their political subdivisions, when they are acting in their government. Only capabilities;
(3) All sales of precious metal bullion, coins and currency;
(4) All sales made, or charities, in performing their regular activities or charitable functions and where sales are not for profit and are not overly competitive with sales by other taxable;
(5) All sales made at or schools nonprofit where purchased or sold by school items are not for pecuniary profit, are required for normal operations rather than extraordinary, and where all sales to the public, books sold as book store operated by the school or tickets for public events or catering cafes, bars or student unions operated by the school, remain subject to taxation;
(6) All sales of prescription drugs dispensed; of all corrective glasses, contact lenses or hearing aids; all therapeutic agents, devices, appliances, or accessories or related materials when provided, prescribed or recommended by any authorized medical arts for the treatment or alleviation of any disability or professional human disability; and all compensation or fees paid to licensed professionals in the medical arts for professional services;
(7) All sales in the nature of rent or lease real estate for which there is a written agreement that sets the exclusive use by any person for a continuous period of not less than sixty consecutive days;
(8) All grocery sales;
(9) All sales of plants, livestock and fish commonly used in food production for human consumption; Hugs - all sales of beef cattle, sheep, lambs, poultry, pigs and goats; all sales of cattle for breeding; all sales of live fish storage purposes; All sales of cattle feed. all sales of seeds, fruit trees or other plants for food production;
(10) incidental or occasional sales, not exceeding three events per year, of tangible personal property used where the main reason for the transaction is trade rather than benefit through trade and where transactions are made using "advertisements" or as a part of a sale of "patio" or "garage";
(11) incidental or occasional auctions for the purpose of recycling materials;
(12) Fifty percent of the purchase price paid by retail of all used tangible goods exchanged in trade, excluding items remanufactured sold with guarantees exceeding 90 days;
(13) All primary sales of marketable securities and 90% of current purchasing options to buy primary market values, the tax must be paid upon acceptance of the option, regardless of whether the purchase option is exercised or not ever;
(14) Ninety percent of the purchase price paid for all secondary sales of commercial investment securities of any kind, excluding transferable securities US government and all political subdivisions that are exempt from tax;
(15) All sales of insurance or bonds;
(16) Meals provided by employers to employees at their places of employment free or reduced considered partial compensation for their work positions;
(17) The share of work identified and segregated retail contracts written, such as contracts for professional services, construction, maintenance and services industry;
(18) Real estate transactions to the extent that the national sales tax paid or would have been paid if this law had been in effect, agreeing with the previous retail transaction or transactions in progress when this law becomes law;
(19) All sales of printed material on a regular basis, such as newspapers, magazines, newsletters, directories and sales catalogs that have no profit or whose main objective is to promote the sales subject to national sales tax and use, or take subject to the tax paid ads.
(20) Compensation for paid celebrity endorsements to the extent that promote or personally autografían their own products or talents, but personal endorsements or reproduce printed or stamped autographs in other commercial products.
(21) paid by the domestic sale, use or licensing of patents, copyrights or processes in domestic production, but overseas sales compensation.
(22) premiums, benefits or alternative currencies, such as "coupons" or a ticket "free" tickets based on "frequent flyer miles", derived from tax transactions in trade on which tax tax collection and whose main purpose was to promote those taxable business transactions.
Section 6. Liability and provision of domestic sales and use tax
(A) Every vendor working in the trade will be responsible for collecting domestic sales and use tax legally due and send it to the National Tax Service. Buyers are responsible for paying tax to the seller. Tax credit sale of movable property must be paid in full at time of sale. The tax on a credit sale or contract of sale of real property where the purchase price is paid in due and payable in each installment payments. If a seller transfers, sells, assigns or has otherwise a receivable is deemed to have received the full balance of the consideration of the original sale and will be responsible for submitting the tax balance of the total sale price does not previously reported.
(B) The seller must collect the national sales tax and use the buyer only in retail, final or end of the transaction rather than wholesalers, or intermediate sales of items used directly or incorporated into the manufacture of a product to be sold ultimately retail, or sales to exempt entities, such as those carried out by contractors or subcontractors of the government of the United States, for their departments and institutions and their political subdivisions when they act only in their government capacity, or sales to qualified exempt organizations.
(C) There is no limit to the number of times a particular item may be subject to national sales tax or use. Each time he returns to the flow of trade, the buyer and seller must pay to collect and remit tax unless the sale is exempt.
(D) The burden of proving that a particular person is responsible for payment, collection or shipping national sales tax and use will be at the National Tax Service.
(E) Tax payments made by a buyer to a seller and documented by receipts or written certificates equivalent to the payments made by the buyer to the National Tax Service, fulfilling its tax liability.
(F) In the event of a dispute between the buyer and the seller whether any particular sale is exempt from national tax on sales and use, the seller received and the buyer will pay the tax and the seller will issue a receipt to the buyer. or certificate showing the name of the seller and the buyer, the item or items purchased, date, price, the amount of tax paid and a brief statement of the claim for exemption. Then the buyer may request, within sixty days of the date of sale, the District Director of National Tax Service district in which the buyer resides or in which the sale was made for a refund of taxes paid. It is the duty of the District Director or a deputy duly qualified, resolve the issue of the exemption and provide written notice of such determination and proper decision. refund plus interest at a rate of 12 percent annually, where appropriate, the purchaser within sixty days of the date of the redemption request, subject to review within one year by a court of competent jurisdiction.
(G) The excess of the national sales and use tax is collected inadvertently should be referred to the National Tax Service when not refundable.
(H) Certificates equivalent credit to 10 percent of any contribution valued at $ 250 or more to charitable organizations qualified to be issued by the National Tax Service if the charity is recognized by the National Tax Service, if applied for Credit certificate in the name of the donor, and if proof of the contribution each application is submitted. These certificates are applicable to any domestic sales and use tax.
(I) Remittances to release the responsibility of the national sales tax and use of a vendor will be made in full before the National Tax Service Authorized Reseller on or before the tenth day of each month federal deposit for all transactions taxable made during the previous month. Any vendor who does business in two or more locations that are in different districts may choose to file consolidated deposits and submit consolidatedReports in a single district.
(J) The summary documentation, also called return or report, remittances monthly tax can be sent (postmark) to the District Director of National Tax Service district in which a tax deposit was made not less than five days business after the due date of the tax.
(K) Each vendor who, acting as an agent of the National Tax Service, send summary for tax submitted documentation is allowed to deduct 1 percent of tax deposits made in time to offset their costs in their collection and remittance . Also they are subject to a fine of 2.5 percent per month, cumulative each month up to 15 percent for late deposits. In addition to the penalty, late deposits. shall be subject to interest charges at a rate of 1 percent per month. Inadvertent clerical errors are subject to interest but not penalties.
(L) Credit Certificates issued by the National Tax Service are transferable on trade and be accepted for tax payments at full face value in federal depositories authorized or can refer to tax liabilities together with a summary documentation.
(M) Any salesperson who negotiates on trade and sell your business or asset inventory, or quit the business, will be responsible for submitting a final statement before the National Tax Service within thirty days of such action. Seller's successor in business, if any, is responsible for collecting and sending future sales taxes and taxes due and remitted on current sales, unless they have a receipt or certificate showing thatTaxes were paid.(N) In cases of unusual circumstances such as a natural disaster or a personal difficulty, penalties or interest charges or any part thereof in overdue deposits may be waived by a District Director of National Tax Service or Executive order of the President of the United States.
(O) Certificates of National Tax Exempt Sales and Use, identified by number and valid for twelve months, buyers or qualified and approved within sixty days after the date of application before a District Director vendors will be issued the National Tax Service. The District Director will provide forms for such application and certificates and will have the authority to verify the buyer or seller, in fact, entitled to the exemption.
(P) Vendors that perform exempt sales of national sales tax and use with valid certificates of exemption issued by the National Tax Service, except the facts to the government of the United States should keep records of such sales article, sale date and number exemption certificate for two years from the date of sale. Sellers may, at its option, provide a detailed summary report to the National TaxService sales exemption certificates on the same basis as if the sales had been subject to tax. Each informant vendor who make timely reports receive a certificate of applicable credit liabilities imposed on equivalent domestic sales to 0.15 percent of the total amount of exempt sales reported, except those made to the government of the United States to cover expenditure in data collection and presentation detailed summary report.
(Q) Fifteen percent of the total amount of funds raised by the National Tax Service each month will be deposited immediately in the Reserve Account of the Treasury and may not be transferred, assigned or spent by the Treasury of the United States without the authorization of the Board of Governors of the Treasury Reserve System.
(R) All secondary sales of securities of commercial investment of any kind, both domestic and foreign, and all sales of commercial enterprises and commercial investments, in whole or in part, both domestic and foreign, by foreign entities not subject to the jurisdiction of the United States buyers subject to the jurisdiction of the United States, and is a resident of the United States or a foreign nation, they will be made through an independent broker approved by the National Tax Service. The independent broker will be responsible for collecting national sales tax and use legally due and send it to the National Tax Service.
Section 7. Compensation for changes in tax policy
(A) Payments fixed income federal government to people who receive Social Security benefits or pension will increase by 4.2%, with a limit of $ 300 per year as compensation for the payment of existing national taxes sales and use after paying income taxes in previous years.
(B) To avoid double compensation for recipients of high incomes with total protection settings Cost of Living Allowance (COLA), as required by government or private employment contracts, new national taxes on sales and use are excluded calculations Consumer Price Index (CPI) used to calculate cost of living adjustments (COLA).
Section 8. Recovery of taxes, penalties and interest.
(A) All sums of money imposed by the national tax on sales and use and paid by a buyer to a seller shall be and remain public money, property of the Treasury of the United States, and the seller will retain the same in trust for the single use and benefit of the national government until it is deposited in a federal authorized depositary.
(B) If a person neglects or refuses to pay, collect or remit the national sales tax and use, as required, a duly qualified National Tax Service will make an assessment based on the information available , the amount of taxes due for the period during which it is assumed that the taxpayer is in default and must add the penalty and interest on the taxes in arrears and shall, within ten days from the date of the determination , submit an evaluation / Preliminary Notice of Deficiency tax estimates in writing. , Penalty and interest for alleged delinquent taxpayer by certified first class mail to the last known address on file with the National Tax Service.
(1) The evaluation / Preliminary Notification Deficiency indicate and include:
(A) the name of the alleged taxpayer,
(B) his last known address on file with the National Tax Service,
(C) the date of the evaluation / Preliminary Notification deficiency,
(D) a statement of the alleged taxable activity on which the alleged tax is due,
(E) the tax amount and the maturity date,
(F) penalties and interest due and the date of accrual.
(C) An alleged delinquent taxpayer may, within thirty days after receipt of an Assessment / Preliminary Notice of Deficiency, request a hearing with an official of the National Tax Service duly appointed to review the facts of the case.
(1) The hearing, when requested, will be held within thirty days after the date of the application.
(2) The District Director or an officer duly qualified, shall, within ninety days after the date of an Assessment / Preliminary Notice of Deficiency, review the facts of the case, including records any hearing or hearings are conducted and shall make a preliminary determination based on the best information available. (3) a written notice of the preliminary determination to each person who receives a rating / Notice of Deficiency preliminary first class certified mail to his last known address on file with the National Tax Service will be sent. A preliminary determination may reject the Assessment / Preliminary Notice of Deficiency, or you can review and re-issue a rating / Preliminary Notice of Deficiency, or may issue a Final Notice of Deficiency.
(4) A Final Notice of Deficiency indicate and include:(A) the name of the taxpayer,
(B) his last known address on file with the National Tax Service,
(C) the date of the Final Notice of Deficiency,
(D) the tax amount and the maturity date,
(E) the penalties and interest due and the date of accrual, and
(F) a notice of lien that the National Tax Service claimed first and previous lien on commercial property taxpayer as provided by law.
(D) A person who receives a Final Notice of Deficiency valid a district office of the National Tax Service may, within thirty days after receipt of such notice, the notice contest by:
(1) remit the amount of the alleged tax, including penalties and interest, and submit a written appeal for reimbursement stating the relevant facts of the case and the reasons for the request for reimbursement to the Regional Executive Director of the National Tax Service, or;
(2) the publication of a third party guarantee or a cash bond for the alleged tax, excluding any penalty and interest, with the National Tax Service and filing for relief from a court of competent jurisdiction, or;
(3) claiming that he can not make bail or can not pay the tax, penalty or interest without suffering undue harm and apply to a court of competent jurisdiction to review the facts in the case and, at the discretion of the court, the immediate dismissal of all or any part of the alleged responsibility.
(E) The Regional Executive Director, or a qualified deputy shall, within sixty days of the date an appeal for reimbursement of taxes paid under a Final Notice of Deficiency, review the appeal and issue a Final Determination . No penalty will accrue after the date of filing of this appeal. A Final Determination must affirm, revise or reject the Final Notice of Deficiency. Revisions or layoffs for Applicant must be accompanied by an applicable refund of excess money paid, if any, plus interest owed by those funds calculated at a rate of 12 percent annually. The issuance of a final determination by the National Tax Service, with or without a refund,
(F) Taxpayers who succeed in getting relief, including partial relief in the courts of competent jurisdiction of false allegations of domestic sales and use taxes owed use shall be granted by the court money equal to the sum of their legal fees plus twice the amount of tax relief ordered by the court. Taxpayers who fail to obtain relief in the courts of competent jurisdiction of the allegations of national sales tax and use must be subject, at the discretion of the court, to pay court costs, all legal fees and, in cases in which the guarantee instead of cash bonuses were published in the National Tax Service, the amount accumulated at the date of the court decision,
(G) The National Tax Service can treat taxes, penalties and interest shown in a Final Notice of Deficiency not disputed that has more than sixty days old as a debt of the National Tax Service. The District Director or an attached properly qualified, may issue a Notice of Tax on commercial goods and trade accessories from any vendor engaged in the trade, this tax notice delivered by registered mail to the seller at the last known address Seller or posted on the seller's premises. A Notice of Levy indicate:(1) the name of the contributor,
(2) his last known address on file with the National Tax Service,
(3) the date of the Notice of Collection,
(4) the tax amount and the maturity date,
(5) any penalty and interest due and the date of accrual.
(H) In an attempt to settle the alleged tax debt denominated in a Final Notice of Deficiency, ten days after delivery or publication of a Notice of valid tax, the District Director or a duly qualified officer may file a certified copy of the Notice of Levy with any Office of the Secretary or local registrar appropriate.
(1) Recovery of any alleged tax debt through lien can not continue until a court of competent jurisdiction to issue an arrest warrant. A removal order can be issued only after the presentation of the facts to create probable cause and supported by a sworn or affirmed oath. The presentation of the facts and the oath form part of the case against the alleged taxpayer.
(2) In issuing an order of dismissal, the District Director or a duly qualified officer, you can ask the Attorney General or any district attorney to initiate action for the recovery of taxes, penalties and interest owed, or may issue a order addressed to the local sheriff or chief compliance officer of the law of any political subdivision of a State or Territory of the United States, authorized by the officer, as provided by law and subject to additional limitations listed herein, to impose sufficient commercial seize and sell goods and accessories business of the seller to be found within the jurisdiction of the officer. Local Marshals or the principal officers of law enforcement shall,
(I) The national sales tax and use will be a first and prior lien on commercial accounts, trade goods and commercial accessories from any vendor that is dedicated to trade, except for any stock of perishable goods sold or for sale in the normal course of business. And shall take precedence, unless otherwise provided herein, in all commercial property over other liens or claims of any kind or nature.
(1) No notice of lien is filed without proper certification. The certification shall indicate and include:(A) correctly it issued an Assessment / Preliminary Notice of Deficiency,
(B) a hearing is held within 30 days or that a hearing was not requested,
(C) that the District Director reviewed the facts within 90 days of the hearing,
(D) that a preliminary determination was issued,
(E) it issued a Final Notice of Deficiency.
(J) The resources of encumbrances, liens and lien against personal property not used in business shall not apply to the collection of national taxes on sales and use, or penalties and interest imposed thereon, if such property can be identified reasonably as not not be used in business or collection actions will be taken against the shareholders of a corporation, other than officials, or against members of a company other than the general partner or officials responsible for society.
(K) The real or personal property of another innocent owner who has made a lease in good faith from a seller who is engaged in commerce shall be exempt from taxes and duties on the seller if the property can reasonably be identified from the description of the lease and the lessee has no property rights or future property mentioned.
(L) The national sales tax and use for any period, including interest and fines, not evaluated, nor any notice Collection will be issued a recovery order will be issued or a lawsuit is initiated, nor take any other measure. to collect the same will start more than two years after the date it was paid or beat the tax.
(1) No collection action of any kind, other than a lawsuit in court of competent jurisdiction, continue more than three years after the date the tax is defeated.
(2) A Notice of Collection, even when valid and presented properly, will be automatically invalid three years after the date indicated taxes due.
(3) Before the expiry of the limitation period, the taxpayer and the District Director or a deputy duly qualified, they may agree in writing an offer in compromise on partial concession taxes due or extension of limitation for specific period, and this period can be further extended similarly.
(M) All liabilities national sales tax and use plus penalties and interest imposed can be downloaded immediately into action bankruptcy by a court of competent jurisdiction.
Section 9. Crime and Punishment defined set.
(A) It is unlawful for any vendor suggest directly or indirectly, in any way, the national sales tax or use tax any transaction in question is taken or absorbed by the seller, or not It is added or included in the purchase price, or if you add or included in the purchase price or any part thereof, be refunded. Any vendor convicted within three years after the date of this offense shall be deemed guilty of a misdemeanor and subject to each conviction to a fine not exceeding one thousand dollars or a term of imprisonment of not more than six months, or both.
(B) Any person who knowingly participates in one or more taxable sales under this Act and who willfully fails to pay or collects and remits taxes, or levies and voluntarily fails to remit the tax to the National Tax Service, or to participate a sale or conspiracy to evade the tax plan, even if the tax dispute, where the accumulated tax in any consecutive twelve - month period, an amount excluding interest and penalties amount to over a hundred dollars, but less than one thousand dollars if they are convicted within three years after the offense, shall be deemed guilty of misdemeanor and subject to each conviction to a fine not exceeding one thousand dollars or a term of imprisonment of not more than six months, or both.
(C) Any person who knowingly participates in one or more taxable sales under this Act and who willfully fails to pay or collects and remits taxes, or levies and voluntarily fails to remit the tax to the National Tax Service, or to participate a sale or conspiracy to evade the tax plan, even if the tax dispute, where the accumulated tax in any consecutive twelve - month period, an amount excluding interest and fines, equivalent to over a thousand dollars, plead guilty felony if they are convicted within three years after the offense, and will be subject to each conviction to a fine not exceeding five thousand dollars or imprisonment not exceeding two years or both.
(D) Any person who knowingly make fraudulent use or conspires to fraudulently use an Exemption Certificate Sales Tax and domestic use, whether or not for profit, to be ordered within three years after the date of this offense. convicted of a felony and subject to each conviction to a fine not exceeding five thousand dollars or imprisonment for a period not more than two years, or both.
(E) Any person subject to the jurisdiction of the United States, whether resident of the United States or a foreign nation, convicted of knowingly engaging in one or more taxable purchases under this Act made by foreign entities not subject to the jurisdiction of the United States. States without the services of an independent broker approved and not to pay the legal tax due, subject to the confiscation d the total value of the transaction, or a fine of equal value, in addition to other penalties that may apply.
Section 10. All acts inconsistent repealed
(A) All acts and parts of acts inconsistent with the provisions of this part are repealed.
