Page:United States Statutes at Large Volume 68A.djvu/607

 CH. 39

REGULATORY TAXES

567

(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 apphcable 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, b u t their right to this exemption shall be evidenced in such manner as the Secretary or his delegate may by regulations prescribe. (c) CROSS R E F E R E N C E S. — (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). (2) VI R G I N I S L A N D S. —

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 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 pay§ 4773

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