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INTERNAL REVENUE CODE OF 19 54

' 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 R I C O. — I n 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. i'.'ac, PART III—MISCELLANEOUS PROVISIONS RELATING TO NARCOTIC DRUGS AND MARIHUANA Sec. 4771. Stamps. iSec. 4772. Exemption from tax and registration. Sec. 4773. Inspection of returns, order forms, and prescriptions. ggp 4774 Territorial extent of law. Sec. 4775. List of special taxpayers. Sec. 4776. Cross references. ri {Bi»iif)i>- - ') J'iJiCicfii8 SEC. 4771. STAMPS. ' (a) M E T H O D O P P A Y M E N T. — !-n(vh-,if;.vr;.latl-.5:.>^

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(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. < •; -HI fri;. ' [• jr// (2) A S S E S S M E N T. — ... ! - . - ...... i,,.. For assessment in case of omitted taxes payable by stamp, see subtitle F. §4761(1)

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