TABLE OF CONTENTS CHAPTER 23. - NA RCOTICS SUBCHAPTER A--OPIUM AND COCA LEAVES Sec. 2550. Tax. Sec. 2551 . Exemptions. Sec. 2552. Stamps. Sec. 2553 . Packages. Sec. 2554 . Order forms. Sec. 2555 . Records, statements, and returns. Sec. 2556 . Inspection and copies of returns, duplicate order forms, and prescrip- tions. Sec. 2557. Penalties. Sec. 2558 . Forfeitures. Sec. 2559. Regulations. Sec. 2560 . Personnel. Sec. 2561 . Laws unaffected. Sec. 2562 . Other laws applicable. Sec. 2563 . Territorial extent of law. Sec. 2564 . Administration in insular possessions and Canal Zone. Sec. 2565. Definitions. SUBCHAPTER B-OPIUM FOR SMOKING Sec. 2567. Tax. Sec. 2568. Stamps. Sec. 2569. Manufacturers. Sec. 2570. Penalty. Sec. 2571. Forfeiture. SUITCIIAPTER C--MARIHUANA Sec. 2590. Tax. Sec. 2591. Order forms. Sec. 2592. Stamps. Sec. 2593. Unlawful possession. Sec. 2594. Records, statements and returns. Sec. 2595. Inspection of returns, order forms and prescriptions. Sec. 2596. Penalties. Sec. 2597. Burden of proof. Sec. 2598. Forfeitures. Sec. 2599. Regulations. Sec. 2600. Delegation of powers. Sec. 2601 . Other laws applicable. Sec. 2602 . Territorial extent of law. Sec. 2603 . Administration in insular possessions. Sec. 2604 . Definitions. SUBCHAPTER D-DELEGATION OF POWERS AND DUTIES BY THE SECRETARY Sec. 2006. Authorization. CHAPTER 23-NARCOTICS SUBCHAPTER A-OPIUM AND COCA LEAVES SEC. 2550 . TAX. (a) RATE.-T here shall be levied, assessed, collected, and paid upon opium, coca leaves, any compound, salt, derivative, or preparation thereof, produced in or imported into the United States, and sold, or removed for consumption or sale, an internal revenue tax at the rate of 1 cent per ounce, and any fraction of an ounce in a package 269
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