Page:United States Statutes at Large Volume 68A.djvu/22

 XXII

INTERNAL REVENUE CODE OF

1954

C H A P T E R 39. Regulatory Taxes—Continued SUBCHAPTER A. Narcotic drugs and m a r i h u a n a — C o n t i n u e d Part I. Narcotic drugs—Continued Subpart D. General provisions relating to narcotic drugs. Sec. 4731. Definitions Sec. 4732. Records, statement s, and r e t u r n s Sec. 4733. Confiscation and disposal of seized drugs Sec. 4734. Laws unaffected Sec. 4735. Administration in P u e r to Rico, the T r u s t Territory of the Pacific Islands, the Canal Zone, and the Virgin Islands Sec. 4736. Other laws applicable Part II. Marihuana. Subpart A. Tax on transfers. Sec. 4741. Imposition of tax Sec. 4742. Order forms -_ Sec. 4743. Affixing of s t a m p s ._ ^ec. 4744. Unlawful possession . ^___ Sec. 4745. Forfeitures Sec. 4746. Cross references. _ Subpart s. Occupational tax. Sec. 4751. Imposition of tax ^__^ Sec. 4752. C o m p u t a t i o n and liability for tax Sec. 4753. Registration Sec. 4754. R e t u r n s Sec. 4755. Unlawful a c t s in case of failure to register and pay special tax Sec. 4756. Other laws applicable Sec. 4757. Cross references Subpart C. General provisions relating to marihuana. Sec. 4761. Definitions --^^ Sec. 4762. Administration in insular possession Part III. Miscellaneous provisions relating to narcotic drugs and marihuana. Sec. 4771. S t a m p s Sec. 4772. E x e m p t i o n from tax and registration Sec. 4773. Inspection of r e t u r n s, order forms, and prescriptions Sec. 4774. Territorial e x t e n t of law _ _. _ Sec. 4775. List of special tax p a y e r s. Sec. 4776. Cross references SUBCHAPTER B. White phosphorus matches. Sec. 4801. Imposition of tax.;. Sec. 4802. Definition of w h i t e phosphorus Sec. 4803. S t a m p s Sec. 4804. Requirements on m a n u f a c t u r e r s Sec. 4805. Importation and exportation Sec. 4806. Cross references SUBCHAPTER C. Adulterated b u t t e r and filled cheese. Part I. Adulterated and process or renovated b u t t e r. Subpart A, Tax on p r o d u c t s. Sec. 4811. Imposition of tax Sec. 4812. Importation of a d u l t e r a t e d b u t t e r Sec. 4813. S t a m p s Sec. 4814. Requirements applicable to m a n u f a c t u r e r s - _ Sec. 4815. Requirements applicable to dealers Sec. 4816. Exportation of a d u l t e r a t e d b u t t e r Sec. 4817. Inspection of process or renovated b u t t e r Sec. 4818. Administrative decisions relating to adulterated b u t t e r Sec. 4819. Cross references Subpart B. Occupational tax. Sec. 4821. Imposition of tax Sec. 4822. Cross references Subpart C. Definitions. Sec. 4826. Definitions

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