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STAT.]

505

PUBLIC LAW 240-AUG. 8, 1953

SEC. 12. The payments authorized to be made under this Act shall be made out of applicable current appropriations which are made available for that purpose. SEC. 13. This Act shall take effect on the first day of the third month following the month in which it is enacted. Approved August 8, 1953. Public Law 240

CHAPTER

Effective date.

394

AN ACT To amend the Internal Revenue Code and the Narcotic Drugs Import and Export Act so as to provide that certain drugs which are or may be chemically synthesized shall be included within the classification of narcotic drugs.

Be it enacted by the Senate and House of Representatives United States of America in Congress assembled,

Funds available.

August 8, 1953 [H. R. 5561]

of the Narcotic drugs.

DEFINITION OF " N A R C O T I C DRUGS"

SECTION 1. Section 3228 of the Internal Revenue Code is amended

by adding at the end thereof the following new subsection:. " (g) NARCOTIC DRUGS.—The words 'narcotic drugs' as used in this part and subchapter A of chapter 23, shall mean any of the following, whether produced directly or indirectly by extraction from substances of vegetable origin, or independently by means of chemical synthesis, or by a combination of extraction and chemical synthesis: "(1) Opium, isonipecaine, coca leaves, and opiate; "(2) Any compound, manufacture, salt, derivative, or preparation of opium, isonipecaine, coca leaves, or opiate; "(3) Any substance (and any compound, manufacture, salt, derivative, or preparation thereof) which is chemically identical with any of the substances referred to in clauses (1) and (2)."

60 Stat. 38. 26 USC 3228.

TECHNICAL AMENDMENTS

SEC. 2. Section 2550(a) of the Internal Revenue Code (relating to tax on opium and coca leaves) is amended by striking out "opium, isonipecaine, coca leaves, opiate, any compound, salt, derivative, or preparation thereof," and by inserting in lieu thereof "narcotic drugs". SEC. 3. (a) Section 2558(b) of the Internal Revenue Code is amended (1) by striking out "opium, coca leaves, isonipecaine, opiates, and all salts, derivatives, and preparations of opium, coca leaves, isonipecaine, and opiates," and by inserting in lieu thereof "narcotic drugs", and (2) by striking out "None of the aforesaid drugs" and inserting in lieu thereof "No narcotic drugs". (b) Sections 2564(b), 3220 (g), and 3222 (c)(1) of the Internal Revenue Code are each amended by striking out "opium or coca leaves, their sales, derivatives, or preparations" and by inserting in lieu thereof "narcotic drugs". SEC. 4. Section 2565 of the Internal Revenue Code is amended by striking out all that follows "Subsection (d). " and by inserting in lieu thereof the following:

53 Stat. 269. 26 USC 2550.

26 USC 2558.

26 USC 2564, 3220, 3222.

26 USC 2565.

"NARCOTIC DRUGS.— "SUBSECTION (g). "

SEC. 5. Section 3220 of the Internal Revenue Code (relating to tax on narcotics) is amended by striking out "opium, coca leaves, isonipecaine, or opiate, or any compound, manufacture, salt, derivative, or preparation thereof," and by inserting in lieu thereof "narcotic drugs".

26 USC 3220.

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