74 TH CONGRESS . SESS. II. CH. 690 . JUN E 22, 1936 . reg ard to when or fro m what sourc e the decede nt ac quired such power), to alter, amend, revoke, or terminate, or where any such power is relinquished in contemplation of decedent's death ." (b) Except in the case of transfers made after the date of the enactment of this Act, no interest of th e decedent of which he has made a transfer shall be included in the gross estate under such section 302 (d) (1) unless it was includible under such section before its amendment by this section . SEC. 806. REGI STRATIO N UNDER THE NARCOTIC LAWS . (a) The fourth paragraph of section 1 of the Act entitled "An Act to provide for the reg istration of, with colle ctors of internal revenu e, and to impose a special tax upon all persons who produce, import, manufacture, compound, deal in, dispense, sell, distribute, or give away opium or coca leaves, their salts, derivatives, or preparations, and for other purposes", approved December 17, 1914, as amended (38 Stat . 785), is amended to read as follows : "Importers, manufacturers, producers, or compounders, lawfully entitled to import, manufacture, produce, or compound any of the aforesaid drugs, $24 per annum ; wholesale dealers, lawfully entitled to sell and deal in any of the aforesaid drugs, $12 per annum ; retail dealers, lawfully entitled to sell and deal in any of the aforesaid drugs, $3 per annum ; physicians, dentists, veterinary surgeons, and other practitioners, lawfully entitled to distribute, dispense, give away, or administer any of the aforesaid drugs to patients upon whom they in the course of their professional practice are in attend- ance, $1 per annum o r fraction thereof during whic h they engage in any of such activities ; persons not registered as an importer, manu- facturer, producer, or compounder and lawfully entitled to obtain and use in a laboratory any of the aforesaid drugs for the purpose of research, instruction, or analysis shall pay $1 per annum, but such persons shall keep such special records relating to receipt, disposal, and stocks on hand of the aforesaid drugs as the Commissioner of Narcotics, with the approval of the Secretary of t he Treasury, may by regulation require . Such special records shall be open at all times to the inspection of any duly authorized officer, employee, or agent of the Tr eas ury Department." (b) The second proviso of section 6 of the said Act of December 17, 1914, as amended, is amended by inserting after the words "men- tioned in this section" the following : "lawfully entitled to manu- facture, produce, compound, or vend such preparations and remedies,". (c) This section shall take effect on July 1, 1936 . SEC. 807. REC ONS IDE RATI ON OF REFU ND CLA IMS . (a) Section 3226 of the Revised St atutes, as amended, is amended by adding at the end thereof the following new sentence
"Any con- sideration, reconsideration, or action by the Commissioner with respect to such claim following the mailing of a notice by registered mail of disall owance shall not operate to ex tend the period within which suit may be begun ." (b) The amendment made by subsection (a) shall not operate (1) to bar a suit or proceeding in respect of a claim reopened prior to the date of the enactment of this Act, if such suit or proceeding was not barred under the law in effect prior to the date of the enactment of this Act, or (2) to prevent the suspension of the statute of limita- tions for filing suit under section 608 (b) (2), as amended, of the Revenue Act of 1928. 104019'-P6 110 17 45 Gro ss estate . No interest of de. cedent included in; ex- cept ion . Reg istration under Narcotic Laws . Vol. 38, p. 786; Vol . 44, p.96. U.S.C.,p.1124. Importers, etc ., re- quired to register . Persons not regis- tered but lawfully en- titled for research, etc . Records to be kept . Drugs not af fected by Act . Records, etc ., to be ke pt by lawf ul manu - facturers, vendors, etc. Effective date . Refund claims. of.
etc ., . R .S.,sec.3226,p.619. U.S.C.,p.1202. Effect on pending, etc ., suits . Vol.48,p.756. Susp ension of sta tute of limitations. Vol.45,p.874.
