Revenue stamp dating achole
The Secretary may designate a delivery service under the preceding sentence only if the Secretary determines that such service— records electronically to its data base, kept in the regular course of its business, or marks on the cover in which any item referred to in this section is to be delivered, the date on which such item was given to such trade or business for delivery, and The Secretary may provide a rule similar to the rule of paragraph (1) with respect to any service provided by a designated delivery service which is substantially equivalent to United States registered or certified mail. .—For purposes of this section, if any such return, claim, statement, or other document, or payment, is sent by United States registered mail— “(A) such registration shall be prima facie evidence that the return, claim, statement, or other document was delivered to the agency, officer, or office to which addressed, and “(B) the date of registration shall be deemed the postmark date. The Secretary is authorized to provide by regulations the extent to which the provisions of paragraph (1) with respect to prima facie evidence of delivery and the postmark date shall apply to certified mail and electronic filing. returns, claims, statements, or other documents, or payments, which are required under any provision of the internal revenue laws or the regulations thereunder to be delivered by any method other than by mailing. Every holder (lender) of a long-term note secured by real estate must record the security instrument in the county in which the real estate is located within 90 days from the date of the instrument executed to secure the note.Before recording the security instrument with the clerk of the superior court, the security instrument must be presented to the collecting officer of the county in which the real estate is located.- The effectivity of the imposition of the value-added tax on services as prescribed in Section 17(a) and (b) of Republic Act No. 8241, is hereby further deferred until December 31, 1999, unless Congress deems otherwise: Provided, That the said services shall continue to pay the applicable tax prescribed under the present provisions of the National Internal Revenue Code, as amended. Effective January 1, 2000, all thrift banks, whether in operation as of that date or thereafter, shall no longer enjoy tax exemption as provided under Section 17 of R. (B) The provisions of the National Internal Revenue Code, as amended, and all other laws, including charters of government-owned or controlled corporations, decrees, orders, or regulations or parts thereof, that are inconsistent with this Act are hereby repealed or amended accordingly. Effectivity - This Act shall take effect on January 1, 1998.
The holder of the note can pass the amount of tax on to the borrower, but it can not be considered a finance charge in connection with the loan transaction.Also alcohol, the ethanol content exceeding 22 per cent by volume and which is bottled in the sales packaging of a net content of 0.05 litres or more, shall be revenue stamped.The requirement of revenue stamping applies to alcohol imported into Estonia, transported from other Member States, or relieved in Estonia for consumption in any other way, except when the exemption from excise duty or excise suspension arrangement has been applied to such alcohol.If any deposit required to be made (pursuant to regulations prescribed by the Secretary under section 6302(c)) on or before a prescribed date is, after such date, delivered by the United States mail to the bank, trust company, domestic building and loan association, or credit union authorized to receive such deposit, such deposit shall be deemed received by such bank, trust company, domestic building and loan association, or credit union on the date the deposit was mailed. the deposit was, on or before such second day, mailed in the United States in an envelope or other appropriate wrapper, postage prepaid, properly addressed to the bank, trust company, domestic building and loan association, or credit union authorized to receive such deposit.