El Secretario de Hacienda, como condición para reconocer cualquier exención dispuesta por la sec. 1921 de este título, podrá exigir a cualquier persona que alegue dicha exención un certificado expedido por algún funcionario o representante debidamente autorizado por el Gobierno de los Estados Unidos, al efecto de que los artículos, efectos o mercaderías mencionados en el certificado están comprendidos en la exención de contribuciones contenida en la sec. 1921 de este título.
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