Legislative History of the Internal Revenue Code of 1954

SEC. 4755-Continued

(b) (revised 1956)-Continued

port, or deliver any marihuana within any Territory, the District of Columbia, or any insular possession of the United States, or from any State, Territory, the District of Columbia, or any insular possession of the United States into any other State, Territory, the District of Columbia, or insular possession of the United States. Nothing contained in this subsection shall apply

"(1) to any person who shall have registered and paid the special tax as required by sections 4751 to 4753, inclusive;

"(2) to any common carrier engaged in transporting marihuana;

"(3) to any employee acting within the scope of his employment for any person who shall have registered and paid the special tax as required by sections 4751 to 4753, inclusive, or to any contract carrier or other agent acting within the scope of his agency for such registered person;

"(4) 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 4753 and employed to prescribe for the particular patient receiving such marihuana;

"(5) to any person carrying marihuana which has been obtained by the person from a registered dealer in pursuance of a written prescription referred to in section 4742(b)(2), issued for legitimate medical uses by a physician, dentist, veterinary surgeon, or other practitioner registered under section 4753, if the bottle or other container in which such marihuana is carried bears the name and registry number of the druggist, serial number of prescription, name and address of the patient, and name, address, and registry number of the person issuing such prescription;

"(6) to any person carrying marihuana which has been obtained by the person as a patient from a registered physician, dentist, or other practitioner in the course of his professional practice if such marihuana is dispensed to the patient for legitimate medical purposes; or

"(7) to any United States, State, county, municipal, District, territorial, or insular officer or official acting within the scope of his official duties."

Effective Date:

July 19, 1956-the day following the date of enactment (July 18. 1956).

(Id., § 401, 70 Stat. 576.)

CH. 39, SUBCH. A, PART II, SUBPART C-GENERAL PROVISIONS RELATING TO MARIHUANA (68A Stat. 565-566):

NOTE: The table of sections for Subpart C of Part II of Subchapter A of Chapter 39 reads as follows (68A Stat. 565):

"Sec. 4761. Definitions.

"Sec. 4762. Administration in insular possession."

No amendments have been made to this table or to either of the sections listed therein.

CH. 39, SUBCH. A, PART III-MISCELLANEOUS PROVISIONS RELATING TO NARCOTIC DRUGS AND MARIHUANA (68A Stat. 566, ff.):

NOTE: The table of sections for Part III of Subchapter A of Chapter 39 reads as follows (68A Stat. 566):

"Sec. 4771. Stamps.

"Sec. 4772. Exemption from tax and registration.

"Sec. 4773. Inspection of returns, order forms, and prescriptions.

"Sec. 4774. Territorial extent of law.

"Sec. 4775. List of special taxpayers.
"Sec. 4776. Cross references."

This table has not been amended.

SEC. 4773. INSPECTION OF RETURNS, ORDER FORMS, AND PRESCRIPTIONS (68A. Stat. 567-568):

1st sentence. Aug. 31, 1954, S. 3447, P.L. 83-729, § 9, 68 Stat. 1004:

Amended the first sentence of Sec. 4773 582 (relating to narcotic drugs and marihuana) by striking out

"prescriptions required"

and inserting in lieu thereof

"prescriptions, including the written record of oral prescriptions, required".

Effective Date:

January 1, 1955-the effective date of Subtitle D of the Internal Revenue Code of 1954.

(P.L. 83-591, § 7851 (a) (4), 68A Stat. 920. See n. 901, at p. 1196 below.)

SEC. 4774. TERRITORIAL EXTENT OF LAW (68A Stat. 568): Sentence... July 18, 1956, H.R. 11619, P.L. 84-728, § 109, 70 Stat. 572: (added)

Amended Sec. 4774 583 (territorial extent of regulatory taxes on narcotic drugs and marihuana) by adding at the end thereof the following new sentence:

"On and after the effective date of the Narcotic Control Act of 1956 [July 19, 1956-P.L. 84-728, § 401], the provisions referred to

552 Section 4773 originally read as follows (68A Stat. 567-568):

"SEC. 4773. INSPECTION OF RETURNS, ORDER FOR MS, 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 payment of a fee of $1 for each 100 words or fraction thereof in the copy or copies so requested."

Although the above amendment to section 4773 of the 1954 Code did not take effect until January 1, 1955, P.L. 83–829, § 4 (68 Stat. 1002) gave its provisions immediate effect by making a similar amendment to the corresponding section (2556(a)) of the Internal Revenue Code of 1939 which remained in force until that date.

53 Section 4774 originally read as follows (68A Stat. 568):

"SEC. 4774. TERRITORIAL EXTENT OF LAW.

"The provisions of sections 4701 to 4707, inclusive, and sections 4721 to 4776, inclusive, 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; and, in the case of narcotic drugs, shall also apply to the Trust Territory of the Pacific Islands and to the Canal Zone."

SEC. 4774-Continued

Sentence (added 1956)—Continued.

Proviso. (added)

in the preceding sentence shall not apply to the Commonwealth of Puerto Rico unless the Legislative Assembly of the Commonwealth of Puerto Rico expressly consents thereto in the manner prescribed in the constitution of the Commonwealth of Puerto Rico for the enactment of a law.".

Effective Date:

July 19, 1956-the day following the date of enactment (July 18, 1956).

(Id., § 401, 70 Stat. 576.)

Aug. 1, 1956, H.R. 11522, P.L. 84-896, § 14, 70 Stat. 910:

Amended the last sentence of Sec. 4774 (as added by P.L. 84-728, § 109) by striking out the period at the end and inserting in its place a colon and the following:

"Provided, That (notwithstanding section 7651), sections 4741 to 4762, inclusive, as amended, and, insofar as they relate to marihuana, sections 4771 to 4776, inclusive, shall not apply to Guam.” Effective Date:

August 1, 1956-the date of enactment.

"Alaska"... June 25, 1959, H.R. 7120, P.L. 86–70, § 22(d), 73 Stat. 146: (deleted) Amended Sec. 4774 (as amended by P.L. 84-728, § 109, and by P.L. 84-896, § 14) by striking out in the first sentence

"the Territory of Alaska,”.

Effective Date:

January 3, 1959.

(Id., § 22(i), 73 Stat. 147.)

"Hawaii". July 12, 1960, H.R. 11602, P.L. 86-624, § 18(g), 74 Stat. 416: (deleted)

Amended Sec. 4774 (as amended by P.L. 84-728, § 109, by P.L. 84-896, 14, and by P.L. 86-70, § 22(d)) by striking out in the first

sentence

"the Territory of Hawaii,”.

Effective Date:

August 21, 1959.

(Id., § 18(k), 74 Stat. 416.)

SEC. 4776. CROSS REFERENCES (68A Stat. 568):
NOTE: Section 4776 reads as follows (68A Stat. 706):

SEC. 4776. CROSS REFERENCES.

"For penalties and other general and administrative provisions applicable to this subchapter, see subtitle F."

For provisions relating to violations of narcotic laws generally, see sections 1404-1406 of Chapter 68 of Title 18 of the U.S. Code, quoted in n. 571, p. 823 above.

For authority of the Secretary to administer oaths, subpoena witnesses, etc., in connection with enforcement of laws relating to narcotics and marihuana, see "ANCILLARY PROVISIONS" under Sec. 7601, p. 1174 below.

Books

Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11