OCCUPATIONAL TAXES or distribution any of the drugs mentioned in section 3220 shall be deemed to be an importer, manufacturer, or producer. (c) WHOLESALE DEALER.- Every person who sells, or offers for sale, any of said drugs in the original stamped packages as provided in section 2553 (a) shall be deemed a wholesale dealer. (d) RETAIL DEALER. -Every person who sells or dispenses from original stamped packages as provided in section 2553 (a) shall be deemed a retail dealer: Provided, That the office, or if none, the residence, of any person shall be considered for the purposes of this part and subchapter A of chapter 23 his place of business. Part VI-Marihuana SEC. 3230. TAX. (a) LIABILITY AND TIME FOR PAYMENT or TAx.-Every person who imports, manufactures, produces, compounds, sells, deals in, dispenses, prescribes, administers, or gives away marihuana shall (1) before engaging in any of the above-mentioned activities, and (2) thereafter, on or before July 1 of each year, pay the following special taxes respectively: (1) IMPORTERS, MANUFACTURERS, AND COMPOUNDERS.-Importers, manufacturers, and compounders of marihuana, $24 per year. (2) PRoDucERs.- Producers of marihuana (except those in- cluded 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 PRACTIToNERS.- Ph ysicians, 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) PERSONS ENGAGED IN RESEARCH, INSTRUCTION, OR ANALYSIS.- Any person not registered as an importer, manufacturer, pro- ducer, or compounder who obtains and uses marihuana in a labora- tory 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) PERSONS NOT OTHERWISE TAXED.- 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 spe- cial 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) COMPUTATION OF TAx. - W here a tax under subdivision (1) or (5) of subsection (a) 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) LIABILrr IN CASE OF ACTIVITIES IN MORE THAN ONE PLACE. - 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) LIABnITY IN CASE OF MORE THAN ONE AcTIvrry BY SAME PER- SON AT SAME TIME. - 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. 385
�
