Registration of radio receiving sets, notice of sale or change in ownership or location of each set.
Section 296
SEC. 296. Registration of radio receiving sets, notice of sale or change in ownership or location of each set. — Every person, firm, company, association, corporation, or any other entity having in his or in its possession or control a radio receiving set, shall register the same with the Collector of Internal Revenue within thirty days after coming into possession or control or such set, and it shall be the duty of the owner or possessor thereof to advise the Collector of Internal Revenue of any change in his or its address within 30 days after such change takes place. Whenever any radio receiving set is sold, or any change in ownership or possession takes place, the dealer, or former owner, or possess or thereof shall advise the Collector of Internal Revenue of such sale or transfer. Dealers or persons selling receivers to the Government of the United States or of the Philippines shall comply with the provisions of this section and with the regulations which may be issued by the Secretary of Finance.