Section 1
SECTION 1. A new section is hereby inserted between sections four and five of Act Numbered Thirty-nine hundred and ninety-seven, which shall be known as section four (A) and shall read as follows: "SEC. 4(A). Transfer of duty to collect radio registration fees and application of Internal Revenue Laws.—The duty pertaining to the collection of radio registration fees heretofore performed by the Radio Registration Office created or designated under Act Numbered Thirty-eight hundred and forty-six shall be performed by the Collector of Internal Revenue and the registration of radio receiving sets shall be made with the said official. All special or general administrative provisions of law relative to assessment, remission, collection, and refund of internal-revenue taxes, and consistent with the provisions of this Act, are made extensive and applicable to the fees herein imposed."