[CHAPTER 81-2D SESSION] [H. R. 2348] AN ACT To provide for the coverage of certain drugs under the Federal narcotic laws. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 3228 of the Internal Revenue Code (containing definitions of terms used for purposes of certain provisions relating to narcotics) is amended by adding the following new subsection (f) at the end thereof: "(f) OPIATE.-The word 'opiate' as used in this part and subchapter A of chapter 23 shall mean any drug (as defined in the Federal Food, Drug, and Cosmetic Act) found by the Secretary of the Treasury, after due notice and opportunity for public hearing, to have an addiction-forming or addiction-sustaining liability similar to morphine or cocaine, and proclaimed by the President to have been so found by the Secretary. The Secretary is authorized to issue necessary rules and regulations for carrying out the provisions of this subsection, and to confer or impose upon any officer or employee of the Treasury Department, as he shall designate or appoint, the duty of conducting any hearing authorized hereunder." SEC. 2. Section 2550 (a) of the Internal Revenue Code (tax on certain substances) is amended by inserting after the phrase "levied, assessed, collected, and paid upon opium, isonipecaine, coca leaves,' the word "opiate,". SEC. 3. Paragraphs 5 and 6 of section 2557 (b) (penalties for violations of certain provisions relating to narcotics) are hereby amended by inserting in each immediately following the words "or conspiring to sell, import, or export, opium, coca leaves, cocaine, isonipecaine," the word "opiate,"; by deleting in each the word "or" from the phrase "preparation of opium, coca leaves, cocaine, or isonipecaine," and by inserting in each immediately following such phrase the words "or opiate,". SEC. 4. The first sentence of section 2558 (b) of the Internal Revenue Code (providing for confiscation and disposal of seized narcotics) is hereby amended by inserting immediately after the words "All opium, coca leaves, isonipecaine," the word "opiates,"; and by deleting the word "and" before the word "isonipecaine" in the phrase "all salts, derivatives, and preparations of opium, coca leaves, and isonipecaine," and inserting immediately following such phrase the words "and opiates,". SEC. 5. Section 2565 of the Internal Revenue Code (cross-reference to definitions) is hereby amended by adding at the end thereof the following: "OPIATE. "SUBSECTION (f)." SEC. 6. The first paragraph of section 3220 of the Internal Revenue Code (occupational taxes) is hereby amended by striking out the word "or" in the phrase "gives away opium, coca leaves, or isonipecaine," and inserting immediately following such phrase the words "or opiate,". SEC. 7. Section 1 (a) of the Narcotic Drugs Import and Export Act, as amended (U. S. C., 1940 edition, title 21, sec. 171), is amended by inserting after the phrase "The term 'narcotic drugs' means opium, coca leaves, cocaine, isonipecaine," the word "opiate,"; by deleting the word "or" from the words "preparation of opium, coca leaves, cocaine, or isonipecaine" and inserting the words "or opiate"; and by striking out the period at the end thereof and inserting the following: "; and the word 'opiate' as used herein shall have the same meaning as defined in section 3228 (f) of the Internal Revenue Code." SEC. 8. Sections 1 and 2 of the Act of August 12, 1937, as amended, entitled "An Act to increase the punishment of second, third, and subsequent offenders against the narcotic laws" (ch. 598, 50 Stat. 627; U. S. C., 1940 edition, title 21, secs. 200 and 200a), are hereby amended by inserting in each immediately following the words "or conspiring to sell, import, or export, opium, coca leaves, cocaine, isonipecaine, the word "opiate,"; by deleting in each the word "or" from the phrase "preparation of opium, coca leaves, cocaine, or isonipecaine," and by inserting in each immediately following such phrase the words "or opiate,"; and by adding a new sentence at the end of each section to read as follows: "The word 'opiate' as used in this section shall have the same meaning as defined in section 3228 (f) of the Internal Revenue Code." SEC. 9. The second paragraph of section 584 of the Tariff Act of 1930, as amended (U. S. C., 1940 edition, title 19, sec. 1584), is hereby amended by deleting in the first sentence the word "or" from the phrase "If any of such merchandise so found consists of heroin, morphine, cocaine, or isonipecaine," and by inserting immediately following such phrase the words "or opiate,"; and by inserting in the last sentence of the paragraph immediately following the word "isonipecaine" the word ", opiate" and inserting immediately following the reference "sections 3228 (e)" the following: ", 3228 (f)". AMENDMENTS RELATING TO MARIHUANA SEC. 10. (a) EXEMPTION FOR CERTAIN TRANSFERS TO MILLERS.Section 2591 of the Internal Revenue Code is amended by adding at the end thereof a new subsection (e) to read as follows: "(e) EXEMPTION FOR CERTAIN TRANSFERS TO MILLERS.-Nothing in this section shall apply to a transfer of the plant Cannabis sativa L. or any parts thereof from any person registered under section 3231 to a person who is also registered under section 3231 as a taxpayer required to pay the tax imposed by section 3230 (a) (6)." (b) SPECIAL TAX ON MILLERS.-Section 3230 of the Internal Revenue Code is hereby amended by adding at the end of subsection (a) a new subdivision (6) to read as follows: "(6) MILLERS.-Any person who at a mill manufactures or produces from the plant Cannabis sativa L. any fiber or fiber products, $1 per year or fraction thereof during which he engages in such activities." (c) REGISTRATION OF MILLERS.-Section 3231 of the Internal Revenue Code is hereby amended by inserting at the beginning thereof, before the word "Any" the following: "(a) IN GENERAL.-"; and by adding at the end of such section a new subsection to read as follows: "(b) SPECIAL REQUIREMENTS FOR MILLERS.-The Secretary shall not permit the registration of any person under this section as a person required to pay the tax imposed by section 3230 (a) (6), unless in the opinion of the Secretary such person (or if a corporation, each officer thereof) is a person of good moral character and unless in the opinion of the Secretary such person is a person of suitable financial standing, intends to engage in good faith in the business of manufacturing or producing fiber or fiber products from the plant Cannabis sativa L. on a commercial basis, and is not seeking registration under this section for the purpose of facilitating the unlawful diversion of marihuana. Any person who is registered under this section and has paid the tax imposed by section 3230 (a) (6) shall afford agents of the Bureau of Narcotics ready access at all times to any part of the premises of the mill or other premises of such person and the right to inspect any and all books, papers, records, or documents connected with the activities of such person in dealing in, manufacturing, and processing Cannabis sativa L. and fiber or fiber products thereof, and the handling of marihuana. The Secretary may cancel or may refuse to renew, after notice and opportunity for hearing, the registration of any such person if he finds that such person has not complied or is not complying with the requirements of this subsection, or if he finds that grounds exist which would justify the refusal to permit the original registration of such person under this section." Approved March 8, 1946. [PUBLIC LAW 365-81ST CONGRESS] [CHAPTER 702-1ST SESSION] [H. R. 6213] To authorize reimbursement to the appropriations of the Bureau of Narcotics of moneys expended for the purchase of narcotics. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Act of March 28, 1928, chapter 266 (45 Stat. 374; U. S. C., 1946 edition, title 31, sec. 529a), is hereby amended by adding at the end thereof a paragraph reading as follows: "Moneys expended from appropriations of the Bureau of Narcotics, Treasury Department, for the purchase of narcotics, including marihuana, and subsequently recovered shall be reimbursed to the appropriation for enforcement of the narcotics and marihuana laws current at the time of the deposit." Approved October 20, 1949. [PUBLIC LAW 678-81ST CONGRESS] [S. 3380] AN ACT To amend the Act of August 9, 1939, to redefine the term "contraband article" with respect to narcotic drugs, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 1 (b) (1) of the Act of August 9, 1939 (53 Stat. 1291; U. S. C., 1946 edition, title 49, sec. 781 (b) (1)), is amended to read as follows: "(1) Any narcotic drug which has been or is possessed with intent to sell or offer for sale in violation of any laws or regulations of the United States dealing therewith; or which has been acquired or is possessed, sold, transferred, or offered for sale, in violation of any laws of the United States dealing therewith; or which has been acquired by theft, robbery, or burglary and carried or transported within any Territory, possession, or the District of Columbia, or from any State, Territory, possession, the District of Columbia, or the Canal Zone, to another State, Territory, possession, the District of Columbia, or the Canal Zone; or which does not bear appropriate tax-paid internal-revenue stamps as required by law or regulations;". Approved August 9, 1950. [CHAPTER 974-2D SESSION] [H. R. 7891] AN ACT To amend section 3224 (b) of the Internal Revenue Code, relating to Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 3224 (b) of the Internal Revenue Code is hereby amended to read as follows: "(b) TRANSPORTATION.-Except as otherwise provided in this subsection, it shall be unlawful for any person to send, ship, carry, or deliver any of the aforesaid drugs from any State or Territory or the District of Columbia, or any insular possession of the United States, into any other State or Territory or the District of Columbia, or any insular possession of the United States. Nothing contained in this subsection shall apply "(1) to any person who shall have registered and paid the special tax as required by sections 3220 and 3221; "(2) to common carriers engaged in transporting the aforesaid drugs; "(3) to any employee acting within the scope of his employment for any person who shall have registered and paid the special tax as required by sections 3220 and 3221, or to any contract carrier or other agent acting within the scope of his agency for such registered person; "(4) to any person who shall deliver any such drug which has been prescribed or dispensed by a physician, dentist, veterinarian, or other practitioner required to register under the terms of this part or section 2551 (a) and employed to prescribe for the particular patient receiving such drug; "(5) to any person carrying any such drug which has been obtained by the person from a registered dealer in pursuance of a prescription, written for legitimate medical uses, issued by a physician, dentist, veterinarian, or other practitioner registered under section 3221 if the bottle or other container in which such drug is carried bears the name and registry number of the druggist, serial number of prescription, name and address of the patient, and name, address, and registry number of the person writing such prescription; "(6) to any person carrying any such drug which has been obtained by the person as a patient from a registered physician, dentist, or other practitioner in the course of his professional practice if such drug is dispensed to the patient for legitimate medical purposes; or "(7) to any United States, State, county, municipal, district, Territorial, or insular officer or official acting within the scope of his official duties." Approved September 21, 1950. |