Page:United States Statutes at Large Volume 68A.djvu/600

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INTERNAL REVENUE CODE OF 19 54 PART II—MARIHUANA

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Subpart A. Tax on transfers. Subpart B. Occupational tax. Subpart C. General provisions relating to marihuana.

Subpart A—Tax on Transfers Sec. Sec. Sec. Sec. Sec. Sec.

4741. 4742. 4743. 4744. 4745. 4746.

Imposition of tax. Order forms. Affixing of stamps. Unlawful possession. Forfeitures. Cross references.



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SEC. 4741. IMPOSITION OF TAX.

(a) RATE.—There shall be imposed upon all transfers of marihuana which are required by section 4742 to be carried out in pursuance of written order forms taxes at the following rates: (1) TRANSFERS TO SPECIAL TAXPAYERS.—Upon each transfer to any person who has paid the special tax and registered under sections 4751 to 4753, inclusive, $1 per ounce of marihuana or fraction thereof. (2) TRANSFERS TO OTHERS.—Upon each transfer to any person who has not paid the special tax and registered under sections 4751 to 4753, inclusive, $100 per ounce of marihuana or fraction thereof. (b) BY W H O M PAID.—Such tax shall be paid by the transferee at the time of securing each order form and shall be in addition to the price of such form. Such transferee shall be liable for the tax imposed by this section b u t in the event that the transfer is made in violation of section 4742 without an order form and without payment of the transfer tax imposed by this section, the transferor shall also be liable for such tax. • SEC. 4742. ORDER FORMS. (a) GENERAL REQUIREMENT. — I t shall be unlawful for any person,

whether or not required to pay a special tax and register under sections 4751 to 4753, inclusive, to transfer marihuana, except in pursuance of a written order of the person to whom such marihuana is transferred, on a form to be issued in blank for that purpose by the Secretary or his delegate. (b) EXCEPTIONS.—Subject to such regulations as the Secretary or his delegate may prescribe, nothing contained in this section shall apply— (1) PROFESSIONAL PRACTICE.—To a transfer of marihuana to a

patient by a physician, dentist, veterinary surgeon, or other practitioner registered under section 4753, in the course of his professional practice only: Provided, That such physician, dentist, veterinary surgeon, or other practitioner shall keep a record of all such marihuana transferred, showing the amount transferred and the name and address of the patient to whom such marihuana is transferred, and such record shall be kept for a period of 2 years from the date of the transfer of such marihuana, and subject to inspection as provided in section 4773. (2) PRESCRIPTIONS.—To a transfer of marihuana, made in good faith by a dealer to a consumer under and in pursuance of a written §4741

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