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The
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Marijuana Tax Act of 1937
The Final Written Law Itself
U.
S. TREASURY DEPARTMENT
BUREAU OF NARCOTICS
REGULATIONS
No. 1
RELATING
TO THE
IMPORTATION,
MANUFACTURE, PRODUCTION
COMPOUNDING,
SALE, DEALING IN, DISPENSING
PRESCRIBING,
ADMINISTERING, AND
GIVING
AWAY OF
MARIHUANA
UNDER
THE
ACT
OF AUGUST 2, 1937
PUBLIC,
No. 238, 75TH CONGRESS
NARCOTIC-INTERNAL
REVENUE REGULATIONS
JOINT
MARIHUANA REGULATIONS MADE BY THE
COMMISSIONER
OF NARCOTICS AND THE
COMMISSIONER
OF
INTERNAL
REVENUE WITH THE APPROVAL OF
THE
SECRETARY OF THE TREASURY
EFFECTIVE
DATE, OCTOBER 1, 1937
LAW
AND REGULATIONS RELATING TO THE IMPORTATION, MANUFACTURE, PRODUCTION,
COMPOUNDING,
SALE, DEALING IN, DISPENSING, PRESCRIBING, ADMINISTERING, AND GIVING AWAY
OF
MARIHUANA
THE LAW
(Act
of Aug. 2, 1937, Public 238, 75th Congress)
Be
it enacted by the Senate and House of Representatives of the United States of
America in Congress assembled, That when used in this Act,
(a)
The term "person" means an individual, a partnership, trust,
association, company, or corporation and includes an 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 Act occurs.
(b)
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.
(c)
The term "producer" means any person who (1) plants, cultivates, or in
any way facilitates the natural growth of marihuana; or (2) harvests and
transfers or makes use of marihuana.
(d)
The term "Secretary" means the Secretary of the Treasury and the term
"collector means collector of internal revenue.
(e)
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.
2. (a) Every person who imports, manufactures, produces, compounds, sells, deals
in, dispenses, prescribes, administers, or gives away marihuana shall ( 1 )
within fifteen days after the effective date of this Act, or (2) before engaging
after the expiration of such fifteen-day period in any of the above mentioned
activities, and (3) thereafter, on or before July 1 of each year, pay the
following special taxes respectively:
(1)
Importers, manufacturers, and compounders of marihuana, $24 per year.
(2)
Producers of marihuana (except those included within subdivision (4) of this
subsection), $1 per year, or fraction thereof, during which they engage in such
activity.
(3)
Physicians, dentists, veterinary surgeons, and other practitioners who
distribute, dispense, give away, administer, or prescribe marihuana to patients
upon whom they in the course of their professional practice are in attendance,
$1 per year or fraction thereof during which they engage in any of such
activities.
(4)
Any person not registered as an importer, manufacturer, producer, or compounder
who obtains and uses marihuana in a laboratory for the purpose of research,
instruction, or analysis, or who produces marihuana for any such purpose, $1 per
year, or fraction thereof, during which he engages in such activities.
(5)
Any person who is not a physician, dentist, veterinary surgeon, or other
practitioner and who deals in, dispenses, or gives away marihuana, $3 per year:
Provided, That any person who has registered and paid the special tax as an
importer, manufacturer, compounder, or producer, as required by subdivisions ( 1
) and (2) of this subsection, may deal in, dispense, or give away marihuana
imported, manufactured, compounded, or produced by him without further payment
of the tax imposed by this section.
(b)
Where a tax under subdivision (1) or (5) is payable on July 1 of any year it
shall be computed for one year; where any such tax is payable on any other day
it shall be computed proportionately from the first day of the month in which
the liability for the
tax
accrued to the following July 1.
(c)
In the event that any person subject to a tax imposed by this section engages in
any of the activities enumerated in subsection (a) of this section at more than
one place, such person shall pay the tax with respect to each such place.
(d)
Except as otherwise provided, whenever more than one of the activities
enumerated in subsection (a) of this section is carried on by the same person at
the same time, such person shall pay the tax for each such activity, according
to the respective rates prescribed.
(e)
Any person subject to the tax imposed by this section shall, upon payment of
such tax, register his name or style and his place or places of business with
the collector of the district in which such place or places of business are
located.
(f)
Collectors are authorized to furnish, upon written request, to any person a
certified copy of the names of any or all persons who may be listed in their
respective collection districts as special taxpayers under this section, upon
payment of a fee of $1 for
each
one hundred of such names or fraction thereof upon such copy so requested.
SEC.
3. (a) No employee of any person who has paid the special tax and registered, as
required by section 2 of this Act, acting within the scope of his employment,
shall be required to register and pay such special tax.
(b)
An officer or employee of the United States, any State, Territory, the District
of Columbia, or insular possession, or political subdivision, who, in the
exercise of his official duties, engages in any of the activities enumerated in
section 2 of this Act, shall
not
be required to register or pay the special tax, but his right to this exemption
shall be evidenced in such manner as the Secretary may by regulations prescribe.
SEC.
4. (a) It shall be unlawful for any person required to register and pay the
special tax under the provisions of section 2 to import, manufacture, produce,
compound, sell, deal in, dispense, distribute, prescribe, administer, or give
away marihuana without having so registered and paid such tax.
(b)
In any suit or proceeding to enforce the liability imposed by this section or
section 2, if proof is made that marihuana was at any time growing upon land
under the control of the defendant, such proof shall be presumptive evidence
that at such time the defendant was a producer and liable under this section as
well as under section 2.
SEC.
5. It shall be unlawful for any person who shall not have paid the special tax
and registered, as required by section 2, to send, ship, carry, transport, or
deliver any marihuana within any Territory, the District of Columbia, or any
insular possession, or
from
any State, Territory, the District of Columbia, any insular possession of the
United States, or the Canal Zone, into any other State, Territory, the District
of Columbia, or insular possession of the United States: Provided, That nothing
contained in this section shall apply to any common carrier engaged in
transporting marihuana; or to any mployee of any person who shall have
registered and paid the special tax as required by section 2 while acting within
the scope of his employment; or to any person who shall deliver marihuana which
has been prescribed or dispensed by a physician, dentist, veterinary surgeon, or
other practitioner registered under section 2, who has been employed to
prescribe for the particular patient receiving such marihuana; or to any United
States, State, county, municipal, District, Territorial, or insular officer or
official acting within the scope of his official duties.
SEC.
6. (a) It shall be unlawful for any person, whether or not required to pay a
special tax and register under section 2, 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.
(b)
Subject to such regulations as the Secretary may prescribe, nothing contained in
this section shall apply:
(
1 ) To a transfer of marihuana to a patient by a physician, dentist, veterinary
surgeon, or other practitioner registered under section 2, 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 two years from the date of the transfer of such marihuana, and
subject to inspection as provided in section 11.
(2)
To a transfer of marihuana, made in good faith by a dealer to a consumer under
and in pursuance of a written prescription issued by a physician, dentist,
veterinary surgeon, or other practitioner registered under section 2: Provided,
That such prescription shall be dated as of the day on which signed and shall be
signed by the physician, dentist, veterinary surgeon, or other practitioner who
issues the same; Provided further, That such dealer shall preserve such
prescription for a period of two years from the day on which such prescription
is filled so as to be readily accessible for inspection by the officers, agents,
employees, and officials mentioned in section 11.
(3)
To the sale, exportation, shipment, or delivery of marihuana by any person
within the United States, any Territory, the District of Columbia, or any of the
insular possessions of the United States, to any person in any foreign country
regulating the entry of marihuana, if such sale, shipment, or delivery of
marihuana is made in accordance with such regulations for importation into such
foreign country as are prescribed by such foreign country, such regulations to
be promulgated from time to time by the Secretary of State of the United States.
(4)
To a transfer of marihuana to any officer or employee of the United States
Government or of any State, Territorial, District, county, or municipal or
insular government lawfully engaged in making purchases thereof for the various
departments of the Army and Navy, the Public Health Service, and for Government,
State, Territorial, District, county, or municipal or insular hospitals or
prisons
(S)
To a transfer of any seeds of the plant Cannabis sativa L. to any person
registered under section 2.
(c)
The Secretary shall cause suitable forms to be prepared for the purposes before
mentioned and shall cause them to be distributed to collectors for sale. The
price at which such forms shall be sold by said collectors shall be fixed by the
Secretary but shall not exceed 2 cents each. Whenever any collector shall sell
any of such forms he shall cause the date of sale, the name and address of the
proposed vendor, the name and address of the purchaser, and the amount of
marihuana ordered to be plainly written or stamped thereon before delivering the
same.
(d)
Each such order form sold by a collector shall be prepared by him and shall
include an original and two copies, any one of which shall be admissible in
evidence as an original. The original and one copy shall be given by the
collector to the purchaser
thereof.
The original shall in turn be given by the purchaser thereof to any person who
shall, in pursuance thereof, transfer marihuana to him and shall be preserved by
such person for a period of two years so as to be readily accessible for
inspection by any officer, agent, or employee mentioned in section 11. The copy
given to the purchaser by the collector shall be retained by the purchaser and
preserved for a period of two years so as to be readily accessible to inspection
by any officer, agent, or employee mentioned in section 11. The second copy
shall be preserved in the records of the collector.
SEC.
7. (a) There shall be levied, collected, and paid upon all transfers of
marihuana which are required by section 6 to be carried out in pursuance of
written order forms taxes at the following rates:
(1)
Upon each transfer to any person who has paid the special tax and registered
under section 2 of this Act, $1 per ounce of marihuana or fraction thereof
(2)
Upon each transfer to any person who has not paid the special tax and registered
under section 2 of this Act, $100 per ounce of marihuana or fraction thereof.
(b)
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 but in the event that the transfer is
made in violation of
section
6 without an order form and without payment of the transfer tax imposed by this
section, the transferor shall also be liable for such tax.
(c)
Payment of the tax herein provided shall be represented by appropriate stamps to
be provided by the Secretary and said stamps shall be affixed by the collector
or his representative to the original order form.
(d)
All provisions of law relating to the engraving, issuance, sale, accountability,
cancelation, and destruction of tax-paid stamps provided for in the
internal-revenue laws shall, insofar as applicable and not inconsistent with
this Act, be extended and made to
apply
to stamps provided for in this section.
(e)
All provisions of law (including penalties) applicable in respect of the taxes
imposed by the Act of December 17, 1914 (38 Stat. 785; U. S. C., 1934 ed., title
26, secs. 1040-- 1061, 1383-1391), as amended, shall, insofar as not
inconsistent with this Act, be applicable in respect of the taxes imposed by
this Act.
SEC.
8. (a) It shall be unlawful for any person who is a transferee required to pay
the transfer tax imposed by section 7 to acquire or otherwise obtain any
marihuana without having paid such tax; and proof that any person shall have had
in his possession any marihuana and shall have failed, after reasonable notice
and demand by the collector, to produce the order form required by section 6 to
be retained by him, shall be presumptive evidence of guilt under this section
and of liability for the tax imposed by section 7.
(b)
No liability shall be imposed by virtue of this section upon any duly authorized
officer of the Treasury Department engaged in the enforcement of this Act or
upon any duly authorized officer of any State, or Territory, or of any political
subdivision thereof,
or
the District of Columbia, or of any insular possession of the United States, who
shall be engaged in the enforcement of any law or municipal ordinance dealing
with the production, sale, prescribing, dispensing, dealing in, or distributing
of marihuana.
SEC.
9. (a) Any marihuana which has been imported, manufactured, compounded,
transferred, or produced in violation of any of the provisions of this Act shall
be subject to seizure and forfeiture and, except as inconsistent with the
provisions of this Act,
all
the provisions of internal-revenue laws relating to searches, seizures, and
forfeitures are extended to include marihuana.
(b)
Any marihuana which may be seized by the United States Government from any
person or persons charged with any violation of this Act shall upon conviction
of the person or persons from whom seized be confiscated by and forfeited to the
United States.
(c)
Any marihuana seized or coming into the possession of the United States in the
enforcement of this Act, the owner or owners of which are unknown, shall be
confiscated by and forfeited to the United States.
(d)
The Secretary is hereby directed to destroy any marihuana confiscated by and
forfeited to the United States under this section or to deliver such marihuana
to any department, bureau, or other agency of the United States Government, upon
proper
application
therefor under such regulations as may be prescribed by the Secretary.
SEC.
10. (a) Every person liable to any tax imposed by this act shall keep such books
and records, render under oath such statements, make such returns, and comply
with such rules and regulations as the Secretary may from time to time
prescribe.
(b)
Any person who shall be registered under the provisions of section 2 in any
internal- revenue district shall, whenever required so to do by the collector of
the district, render to the collector a true and correct statement or return,
verified by affidavits, setting forth the quantity of marihuana received or
harvested by him during such period immediately preceding the demand of the
collector, not exceeding three months, as the said collector may fix and
determine. If such person is not solely a producer, he shall set forth in such
statement or return the names of the persons from which said marihuana was
received, the quantity in each instance received from such persons, and the date
when received.
SEC.
11. The order forms and copies thereof and the prescriptions and records
required to be preserved under the provisions of section 6, and the statements
or returns filed in the office of the collector of the district under the
provisions of section 10 (b) shall be open to inspection by officers, agents,
and employees of the Treasury Department duly authorized for that purpose, and
such officers of any State, or Territory, or of any political subdivision
thereof, or the District of Columbia, or of any insular possession of the United
States as shall be charged with the enforcement of any law or municipal
ordinance regulating the production, sale, prescribing, dispensing, dealing in,
or distributing of marihuana. Each collector shall be authorized to furnish,
upon written request, copies of any of the said statements or returns filed in
his office to any of such officials of any State or Territory, or political
subdivision thereof, 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.said collector, upon the payment of a fee of $1 for
each
100
words or fraction thereof in the copy or copies so requested.
SEC.
12. Any person who is convicted of a violation of any provision of this Act
shall be fined not more than $2,000 or imprisoned not more than five years, or
both, in the discretion of the court.
SEC.
13. It shall not be necessary to negative any exemptions set forth in this Act
in any complaint, information, indictment, or other writ or proceeding laid or
brought under this Act and the burden of proof of any such exemption shall be
upon the defendant. In the absence of the production of evidence by the
defendant that he has complied with the provisions of section 6 relating to
order forms, he shall be presumed not to have complied with such provisions of
such sections, as the case may be.
SEC.
14. The Secretary is authorized to make, prescribe, and publish all necessary
rules and regulations for carrying out the provisions of this Act and to confer
or impose any of the rights, privileges, powers, and duties conferred or imposed
upon him by this Act upon such officers or employees of the Treasury Department
as he shall designate or appoint.
SEC.
15. The provisions of this Act shall apply to the several States, the District
of Columbia, the Territory of Alaska, the Territory of Hawaii, and the insular
possessions of the United States, except the Philippine Islands. In Puerto Rico
the administration of this Act, the collection of the special taxes and transfer
taxes, and the issuance of the order forms provided for in section 6 shall be
performed by the appropriate internal revenue officers of that government, and
all revenues collected under this Act in Puerto Rico shall accrue intact to the
general government thereof. The President is hereby authorized and directed to
issue such Executive orders as will carry into effect in the Virgin Islands the
intent and purpose of this Act 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.
SEC.
16. If any provision of this Act or the application thereof to any person or
circumstances is held invalid, the remainder of the Act and the application of
such provision to other persons or circumstances shall not be affected thereby.
SEC.
17. This Act shall take effect on the first day of the second month during which
it is enacted.
SEC.
18. This Act may be cited as the "Marihuana Tax Act of 1937."
(T.
D. 28)
Order
of the Secretary of the Treasury Relating to the Enforcement of the Marihuana
Tax Act of 1937
September
1, 1937
Section
14 of the Marihuana Tax Act of 1937 (act of Congress approved August 2, 1937,
Public, No. 238), provides as follows:
The
Secretary is authorized to make, prescribe, and publish all necessary rules and
regulations for carrying out the provisions of this Act and to confer or impose
any of the rights, privileges, powers, and duties conferred or imposed upon him
by this Act upon such officers or employees of the Treasury Department as he
shall designate or appoint.
In
pursuance of the authority thus conferred upon the Secretary of the Treasury, it
is hereby ordered:
1.
Rights, Privileges, Powers, and Duties Conferred and imposed Upon the
Commissioner of Narcotics
1.
There are hereby conferred and imposed upon the Commissioner of Narcotics,
subject to the general supervision and direction of the Secretary of the
Treasury, all the rights, privileges, powers, and duties conferred or imposed
upon said Secretary by the Marihuana Tax Act of 1937, so far as such rights
privileges, powers, and duties relate to:
(a)
Prescribing regulations, with the approval of the Secretary, as to the manner in
which the right of public officers to exemption from registration and payment of
special tax may be evidenced, in accordance with section 3 (b) of the act.
(b)
Prescribing the form of written order required by section 6 (a) of the act, said
form to be prepared and issued in blank by the Commissioner of Internal Revenue
as hereinafter provided.
(c)
Prescribing regulations, with the approval of the Secretary, giving effect to
the exceptions, specified in subsection (b), from the operation of subsection
(a) of section 6 of the act.
(d)
The destruction of marihuana confiscated by and forfeited to the United States,
or delivery of such marihuana to any department, bureau, or other agency of the
United States Government, and prescribing regulations, with the approval of the
Secretary, governing the manner of application for, and delivery of such
marihuana.
(e)
Prescribing rules and regulations, with the approval of the Secretary, as to
books and records to be kept, and statements and information returns to be
rendered under oath, as required by section 10 (a) of the act.
(f)
The compromise of any criminal liability (except as relates to delinquency in
registration and delinquency in payment of tax) arising under the act, in
accordance with section 3229 of the Revised Statutes of the United States (U. S.
Code (1934 ed.) title
26,
sec. 1661), and the recommendation for assessment of civil liability for
internal- revenue taxes and ad valorem penalties under the act.
II.
Rights, Privileges, Powers, and Duties Conferred and Imposed upon the
Commissioner of Internal Revenue
1.
There are hereby conferred and imposed upon the Commissioner of Internal
Revenue, subject to the general supervision and direction of the Secretary of
the Treasury, the rights, privileges, powers, and duties conferred or imposed
upon said Secretary of the Marihuana Tax Act of 1937, not otherwise assigned
herein, so far as such rights, privileges, powers, and duties relate toŁ
(a)
Preparation and issuance in blank to collectors of internal revenue of the
written orders, in the form prescribed by the Commissioner of Narcotics,
required by section 6 (a) of the act. The price of the order form, as sold by
the collector under section 6 (c) of the act shall be two cents for the original
and one copy.
(b)
Providing appropriate stamps to represent payment of transfer tax levied by
section 7, and prescribing and providing appropriate stamps for issuance of
special tax payers registering under section 2 of the act.
(c)
The compromise of any civil liability involving delinquency in registration,
delinquency in payment of tax, and ad valorem penalties, and of any criminal
liability incurred through delinquency in registration and delinquency in
payment of tax, in
connection
with the act and in accordance with Section 3229 of the Revised Statutes of the
United States (U. S. Code (1934 ed.), title 26, sec. 1661)- the determination of
liability for and the assessment and collection of special and transfer taxes
imposed by the act; the determination of liability for and the assessment and
collection of the ad valorem penalties imposed by Section 3176 of the Revised
Statutes, as modified by Section 406 of the Revenue Act of 1935 (U. S. Code
(1934 ed.) title 26, secs. 1512-1525), for delinquency in registration; and the
determination of liability for and the assertion of the specific penalty imposed
by the act, for delinquency in registration and payment of tax.
General
Provisions
The
investigation and the detection, and presentation to prosecuting officers of
evidence, of violations of the Marihuana Tax Act of 1937, shall be the duty of
the Commissioner of Narcotics and the assistants, agents, inspectors, or
employees under his direction. Except as specifically inconsistent with the
terms of said act and of this order, the Commissioner of Narcotics and the
Commissioner of Internal Revenue and the assistants, agents, inspectors, or
employees of the Bureau of Narcotics and the Bureau of Internal Revenue,
respectively, shall have the same powers and duties in safeguarding the revenue
hereunder as they now have with respect to the enforcement of, and collection of
the revenue under, the act of December 17, 1914, as amended (U. S. Code (1934
ed.), title 26, sec. 1049).
In
any case where a general offer is made in compromise of civil and criminal
liability ordinarily compromisable hereunder by the Commissioner of Internal
Revenue and of criminal liability ordinarily compromisable hereunder by the
Commissioner of
Narcotics,
the case may be jointly compromisable by those officers, in accordance with
Section 3229 of the Revised Statutes of the United States (U. S. Code (1934
ed.), title 26, sec. 1661).
Power
is hereby conferred upon the Commissioner of Narcotics to prescribe such
regulations as he may deem necessary for the execution of the functions imposed
upon him or upon the officers or employees of the Bureau of Narcotics, but all
regulations
and
changes in regulations shall be subject to the approval of the Secretary of the
Treasury.
The
Commissioner of Internal Revenue and the Commissioner of Narcotics may, if they
are of the opinion that the good of the service will be promoted thereby,
prescribe regulations relating to internal revenue taxes where no violation of
the Marihuana
Tax
Act of 1937 is involved, jointly, subject to the approval of the Secretary of
the Treasury.
The
right to amend or supplement this order or any provision thereof from time to
time, or to revoke this order or any provision thereof at any time, is hereby
reserved.
The
effective date of this order shall be October 1, 1937, which is the effective
date of the Marihuana Tax Act of 1937.
STEPHEN
B. GIBBONS,
Acting
Secretary of the Treasury.
REGULATIONS
Introductory
The
Marihuana Tax Act of 1937, imposes special (occupational) taxes upon persons
engaging in activities involving articles or material within the definition of
"marihuana" contained in the act, and also taxes the transfer of such
articles or material.
These
regulations deal with details as to tax computation, procedure, the forms of
records and returns, and similar matters. These matters in some degree are
controlled by certain sections of the United States Revised Statutes and other
statutes of general application. Provisions of these statutes, as well as of the
Marihuana Tax Act of 1937 are quoted, in whole or in part, as the immediate or
general basis for the regulatory provisions set forth. The quoted provisions are
from the Marihuana Tax Act of 1937 unless otherwise indicated.
Provisions
of the statutes upon which the various articles of the regulations are based
generally have not been repeated in the articles. Therefore, the statutory
excerpts preceding the several articles should be examined to obtain complete
information.
Chapter
I
Laws
Applicable
SEC.
7 (e) All provisions of law (including penalties) applicable in respect of the
taxes imposed by the Act of December 17, 1914 (38 Stat. 785; U. S. C., 1934 ed.,
title 26, secs. 1040- 1061, 1383-1391), as amended, shall, insofar as not
inconsistent with this Act, be applicable in respect of the taxes imposed by
this Act.
ART.
1. Statutes applicable. All general provisions of the internal revenue laws, not
inconsistent with the Marihuana Tax Act, are applicable in the enforcement of
the latter.
Chapter
II
Definitions
SEC.
1. That when used in this Act:
(a)
The term "person" means an individual, a partnership, trust,
association, company, or corporation and includes an 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 Act occurs.
(b)
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 resins; 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.
(c)
The term "producer" means any person who ( 1 ) plants, cultivates, or
in any way facilitates the natural growth of marihuana; or (2) harvests and
transfers or makes use of marihuana.
(d)
The term "Secretary" means the Secretary of the Treasury and the term
"collector" means collector of internal revenue.
(e)
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
ART.
2. As used in these regulations:
(a)
The term "act" or "this act" shall mean the Marihuana Tax
Act of 1937, unless otherwise indicated.
(b)
The term "United States" shall include the several States, the
District of Columbia, the Territory of Alaska, the Territory of Hawaii, and the
insular possessions of the United States except Puerto Rico and the Virgin
Islands. It does not include the Canal Zone or the Philippine Islands.
(c)
The terms "manufacturer" and "compounder" shall include any
person who subjects marihuana to any process of separation, extraction, mixing,
compounding, or other manufacturing operation. They shall not include one who
merely gathers and destroys
the plant, one who merely threshes out the seeds on the premises where produced,
or one who in the conduct of a legitimate
business merely subjects seeds to a cleaning process.
(d)
The term "producer" means any person who induces in any way the growth
of marihuana, and any person who harvests it, either in a cultivated or wild
state, from his own or any other land, and transfers or makes use of it,
including one who subjects
the
marihuana which he harvests to any processes rendering him liable also as a
manufacturer or compounder. Generally all persons are included who gather
marihuana for any purpose other than to destroy it. The term does not include
one who merely
plows
under or otherwise destroys marihuana with or without harvesting. It does not
include one who grows marihuana for use in his own laboratory for the purpose of
research, instruction, or analysis and who does not use it for any other purpose
or
transfer it.
(e)
The term "special tax" is used to include any of the taxes, pertaining
to the several occupations or activities covered by the act, imposed upon
persons who import, manufacture, produce, compound, sell, deal in, dispense,
prescribe, administer, or give away marihuana.
(f
) The term "person" occurring in these regulations is used to include
individual, partnership, trust, association, company, or corporation; also a
hospital, college of pharmacy, medical or dental clinic, sanatorium, or other
institution or entity.
(g)
Words importing the singular may include the plural; words importing the
masculine gender may be applied to the feminine or the neuter.
#The definitions contained herein shall not be deemed exclusive.
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