CODIFICATION OF INTERNAL REVENUE LAWS SEC. 3231. REGISTRATION. Any person subject to the tax imposed by section 3230 shall, upon payment of such tax, register his name or style and his place or places of business with the collector of the district in which such place or places of business are located. SEC. 3232. EXEMPTION FROM TAX AND REGISTRATION. (a) EMrPLOYEE.- No employee of any person who has paid the special tax and registered, as required by sections 3230 and 3231, act- ing within the scope of his employment, shall be required to register and pay such special tax. (b) GOVERNMENT AND STATE OFFICIALS. - (1) IN GwENERAL-An officer or employee of the United States, any State, Territory, the District of Columbia, or insular posses- sion, or political subdivision, who, in the exercise of his official du- ties, engages in any of the activities enumerated in section 3230 shall not be required to register or pay the special tax, but his right to this exemption shall be evidenced in such manner as the Secretary may by regulations prescribe. (2) CRoss REFERENCE.- For authority of the President to issue executive orders providing for the registration and the imposition of special taxes upon persons in the Virgin Islands, see section 2603 (b). SEC. 3233. RETURNS (a) REGISTANTs.-Any person who shall be registered under the provisions of section 3231 in any internal-revenue district shall, when- ever required so to do by the collector of the district, render to the collector a true and correct statement or return, verified by affidavits, setting forth the quantity of marihuana received or harvested by him during such period immediately preceding the demand of the collec- tor, not exceeding three months, as the said collector may fix and de- termine. If such person is not solely a producer, he shall set forth in such statement or return the names of the persons from whom said marihuana was received, the quantity in each instance received from such persons, and the date when received. (b) PERSONS LIABLE FOR TAX. - For general requirement as to records, statements and returns in the case of persons liable for tax, see section 2594. SEC. 3234. UNLAWFUL ACTS IN CASE OF FAILURE TO REGISTER AND PAY SPECIAL TAX. (a) TRAFFICING.- (1) LIABErIr. - It shall be unlawful for any person required to register and pay the special tax under the provisions of sections 3230 and 3231 to import, manufacture, produce, compound, sell, deal in, dispense, distribute, prescribe, administer, or give away marihuana without having so registered and paid such tax. (2) ENFORCEMENT OF LIABII.rr. - In any suit or proceeding to enforce the liability imposed by this section or sections 3230 and 3231, if proof is made that marihuana was at any time growing upon land under the control of the defendant, such proof shall be presumptive evidence that at such time the defendant was a producer and liable under this section as well as under sections 3230 and 3231. (b) TRANSPORTATION.- It shall be unlawful for any person who shall not have paid the special tax and registered, as requred by sec- tions 3230 and 3231, to send, ship, carry, transport, or deliver any marihuana within any Territory the District of Columbia, or any insular possession or from any State, Territory the District of Co- lumbia, any insular possession of the United States, or the Canal Zone, into any other State, Territory, the District of Columbia, or insular possession of the United States: Provided,That nothing con- tained in this section shall apply to any common carrier engaged in 386
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