(6) to any person carrying marihuana 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 marihuana 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. SEC. 4756. OTHER LAWS APPLICABLE. All provisions of law (including penalties) applicable in respect of the taxes imposed by sections 4701 and 4721 shall, insofar as not inconsistent with this part, be applicable in respect of the taxes imposed by this part. SEC. 4757. CROSS REFERENCES. For penalties and other general and administrative provisions applicable to this subpart, see sections 4761 and 4762: sections 4771 to 4776. inclusive; chapter 40; and subtitle F. Subpart C-General Provisions Relating to Marihuana Sec. 4761. Definitions. Sec. 4762. Administration in insular possession. SEC. 4761. DEFINITIONS. When used in this part (1) PERSON.-The term "person" means an individual, a partnership, trust, association, company, or corporation, and includes an officer or employee of a trust, association, company, or corporation, or a member or employee of a partnership, who, as such officer, employee, or member, is under a duty to perform any act in respect of which any violation of this part occurs. (2) MARIHUANA.-The term "marihuana" means all parts of the plant Cannabis sativa L., whether growing or not; the seeds thereof; the resin extracted from any part of such plant; and every compound, manufacture, salt, derivative, mixture, or preparation of such plant, its seeds, or resin; but shall not include the mature stalks of such plant, fiber produced from such stalks, oil or cake made from the seeds of such plant, any other compound, manufacture, salt, derivative, mixture, or preparation of such mature stalks (except the resin extracted therefrom), fiber, oil, or cake, or the sterilized seed of such plant which is incapable of germination. (3) PRODUCER.-The term "producer" means any person who (A) plants, cultivates, or in any way facilitates the natural growth of marihuana; or (B) harvests and transfers or makes use of marihuana. (4) TRANSFER OR TRANSFERRED.-The term "transfer" or "transferred" means any type of disposition resulting in a change of possession, but shall not include a transfer to a common carrier for the purpose of transporting marihuana. SEC. 4762. ADMINISTRATION IN INSULAR POSSESSION. (a) PUERTO RICO.-In Puerto Rico the administration of this part, the collection of the special taxes and transfer taxes, and the issuance of the order forms provided for in section 4742 shall be performed by the appropriate internal revenue officers of the government of Puerto Rico, and all revenues collected under this part in Puerto Rico shall accrue intact to the general government thereof. (b) VIRGIN ISLANDS.-The President shall be authorized and directed to issue such Executive orders as will carry into effect in the Virgin Islands the intent and purpose of this part by providing for the registration with appropriate officers and the imposition of the special and transfer taxes upon all persons in the Virgin Islands who import, manufacture, produce, compound, sell, deal in, dispense, prescribe, administer, or give away marihuana. PART III—MISCELLANEOUS PROVISIONS RELATING TO NARCOTIC DRUGS AND MARIHUANA Sec. 4771. Stamps. Sec. 4772. Exemption from tax and registration. Sec. 4773. Inspection of returns, order forms, and prescriptions. Sec. 4775. List of special taxpayers. Sec. 4776. Cross references. SEC. 4771. STAMPS. (a) METHOD OF PAYMENT. (1) STAMPS.-The taxes imposed by sections 4701 and 4741 shall be represented by appropriate stamps, to be provided by the Secretary or his delegate. (2) ASSESSMENT. For assessment in case of omitted taxes payable by stamp, see subtitle F. (b) OTHER LAWS APPLICABLE.-All the provisions of law relating to the engraving, issuance, sale, accountability, cancellation, and destruction of tax-paid stamps provided for in the internal revenue laws shall, insofar as applicable and not inconsistent with sections 4701 to 4707, inclusive, and sections 4741 to 4746, inclusive, be extended and made to apply to the stamps provided in subsection (a). SEC. 4772. EXEMPTION FROM TAX AND REGISTRATION. (a) EMPLOYEES.-No employee of any person who has registered and paid a special tax as required in sections 4721 to 4726, inclusive, or sections 4751 to 4757, inclusive, acting within the scope of his employment shall be required to register and pay such special taxes. (b) GOVERNMENT AND STATE OFFICIALS.-Officials of the United States, Territorial, District of Columbia, or insular possessions, State or municipal governments, who in the exercise of their official duties engage in any of the businesses described in section 4741 or activities enumerated in sections 4751 and 4752, shall not be required to register, nor pay special tax, but their right to this exemption shall be evidenced in such manner as the Secretary or his delegate may by regulations prescribe. (c) CROSS REFERENCES. (1) CANAL ZONE.— For authority of the President to issue Executive orders providing for the registration of all persons in the Canal Zone who produce, import, compound, deal in, dispense, distribute, sell, or give away narcotic drugs, see section 4735 (b). For authority of the President to issue Executive orders providing for the registration and the imposition of special taxes relating to marihuana, on persons in the Virgin Islands, see section 4762 (b). SEC. 4773. INSPECTION OF RETURNS, ORDER FORMS, AND PRESCRIPTIONS. The duplicate order forms and the prescriptions, including the written record of oral prescriptions, required to be preserved under the provisions of section 4705 (c) (2) and (e), and the order forms and copies thereof and the prescriptions and records required to be preserved under the provisions of section 4742, in addition to the statements or returns filed in the office of the official in charge of the internal revenue district under the provisions of sections 4732 (b) or 4754, shall be open to inspection by officers and employees of the Treasury Department duly authorized for that purpose, and such officials of any State or Territory, or of any organized municipality therein, or of the District of Columbia, or any insular possession of the United States, as shall be charged with the enforcement of any law or municipal ordinance regulating the production of marihuana or regulating the sale, prescribing, dispensing, dealing in, or distribution of narcotic drugs or marihuana. The Secretary or his delegate is authorized to furnish, upon written request, certified copies of any of the said statements or returns filed in the office of any official in charge of an internal revenue district to any of such officials of any State or Territory or organized municipality therein, or the District of Columbia, or any insular possession of the United States as shall be entitled to inspect the said statements or returns filed in the office of the official in charge of the internal revenue district, upon the payment of a fee of $1 for each 100 words or fraction thereof in the copy or copies so requested. SEC. 4774. TERRITORIAL EXTENT OF LAW. The provisions of sections 4701 to 4707, inclusive, and sections 4721 to 4776, inclusive, shall apply to the several States, the District of Columbia, and the insular possessions of the United States; and, in the case of narcotic drugs, shall also apply to the Trust Territory of the Pacific Islands and to the Canal Zone. On and after the effective date of the Narcotic Control Act of 1956, the provisions referred to in the preceding sentence shall not apply to the Commonwealth of Puerto Rico unless the Legislative Assembly of the Commonwealth of Puerto Rico expressly consents thereto in the manner prescribed in the constitution of the Commonwealth of Puerto Rico for the enactment of a law: Provided, That (notwithstanding section 7651), sections 4741 to 4762, inclusive, as amended, and, insofar as they relate to marihuana, sections 4771 to 4776, inclusive, shall not apply to Guam. SEC. 4775. LIST OF SPECIAL TAXPAYERS. The Secretary or any officer or employee designated by him is authorized to furnish upon written request, to any person, a certified copy of the names of any or all persons who may be listed in the respective internal revenue districts as special taxpayers under the provisions of sections 4721 to 4726, inclusive, section 4702 (a), section 4751, or section 4752, upon payment of a fee of $1 for each 100 names or fraction thereof in the copy so requested. SEC. 4776. CROSS REFERENCES. For penalties and other general and administrative provisions applicable to this subchapter, see subtitle F. Subchapter B-White Phosphorus Matches Sec. 4801 Imposition of tax. Sec. 4802. Definition of white phosphorus. Sec. 4804 Requirements on manufacturers. SEC. 4801. IMPOSITION OF TAX. (a) RATE.-There shall be imposed upon white phosphorus matches manufactured, sold, or removed a tax at the rate of 2 cents per one hundred matches. (b) BY WHOM PAID.-The tax imposed by subsection (a) shall be paid by the manufacturer. SEC. 4802. DEFINITION OF WHITE PHOSPHORUS. For the purpose of this subchapter, the words "white phosphorus" shall be understood to mean the common poisonous white or yellow phosphorus used in the manufacture of matches and not to include the nonpoisonous forms or the nonpoisonous compounds of white or yellow phosphorus. SEC. 4803. STAMPS. (a) METHOD OF PAYMENT. (1) STAMPS.-The tax imposed by section 4801 shall be represented by adhesive stamps. (2) ASSESSMENT. For assessment in case of omitted taxes, see subtitle F. (b) SALE. The Secretary or his delegate shall require that stamps be sold only to duly qualified manufacturers. (c) ACCOUNTS.-The Secretary or his delegate shall cause to be kept accounts of the number and denominate values of the stamps sold to each manufacturer. (d) OTHER STAMP PROVISIONS.-All the provisions and penalties of law governing the engraving, issuing, sale, affixing, cancellation, accountability, effacement, destruction, and forgery of stamps provided for internal revenues shall apply to stamps provided for by this subchapter. SEC. 4804. REQUIREMENTS ON MANUFACTURERS. (a) PACKING. (1) NUMBER IN PACKAGES.-All white phosphorus matches shall be packed by the manufacturer thereof in packages containing 100, 200, 500, 1,000, or 1,500 matches each, which shall then be packed by the manufacturer in packages containing not less than 14,400 matches. |