(a) The sale of unclaimed freight or express packages containing narcotics, by officials of railway and express companies, at public auction, to unregistered persons, is in violation of the law as set forth in subchapter A, chapter 39, relating to narcotic drugs.

(b) When a sale of such packages is to be made, the narcotic district supervisor shall be notified by the railway or express officials in advance. A narcotic officer will be detailed to inspect all unclaimed packages to be sold and identify such as contain narcotic drugs. He must be present at the time of the sale to see that the packages containing narcotics are sold only to proper persons pursuant to official order forms. § 151.477 List of taxpayers.

The list of narcotic special-tax payers required by section 6107 shall be kept on Record 10, and may be inspected and copied in the office of the district director at such reasonable and proper times as not to interfere with the district director's use of it, or exclude other persons from inspecting it.

§ 151.478 Special reports.

Statements pursuant to section 4732 (b) shall be rendered on Form 680 in the manner and at the time requested by the district director of internal revenue. § 151.479 Records open to inspection.

(a) Any officer, agent, or employee of the Treasury Department authorized to enforce the provisions of subchapter A, chapter 39, relating to narcotic drugs, and any officer of any State, Territory, the District of Columbia, or insular possession of the United States charged with the enforcement of any law or municipal ordinance relating to the traffic in narcotic drugs, shall have authority to examine the books, papers, and records kept pursuant to the regulations in this part, and may require the production thereof.

(b) All order forms, duplicate forms, prescription records, returns, and inventories required under the provision of subchapter A, chapter 39, relating to narcotic drugs, or the regulations in this part to be kept on file shall be kept so that they can be readily inspected.

FORFEITURES AND PENALTIES

§ 151.491 Disposition of forfeited narcotics.

(a) Narcotic drugs forfeited to the United States under sections 4706 and 4733 may be delivered to any department, bureau, or other agency of the United States Government upon proper application addressed to the Commissioner of Narcotics. The application shall show the name, address, and official title, bureau or agency, and department, of the person to whom the narcotics are to be delivered, the kind and quantity of narcotics desired, and the purpose for which intended. The delivery of such narcotics shall be ordered by the Commissioner of Narcotics if, in his opinion, there exists a medical or scientific need therefor. The order will be filled by the Drugs Disposal Committee which will obtain a receipt for narcotic drugs delivered.

(b) For disposition of forfeited drugs under Bureau of Narcotics regulations, see 21 CFR 302.56.

§ 151.501 Correspondence.

Correspondence relative to interpretation of the provisions of subchapter A of chapter 39, relating to narcotic drugs, and the regulations in this part should be addressed to the Commissioner of Narcotics, Washington 25, D.C. All remittances shall be sent, and inquiries relative to registration and requests for blank forms shall be addressed, to the district director of internal revenue. Correspondence regarding charges of violations of the law or regulations should be addressed to the narcotic district supervisor in charge of the proper district.

§ 151.502 Effective date.

The regulation in this part shall be effective upon filing for publication in the FEDERAL REGISTER and shall supersede all regulations heretofore made and promulgated which relate to the subject matter in this part.