Page:United States Statutes at Large Volume 53 Part 1.djvu/397

This page needs to be proofread.

OCCUPATIONAL TAXES transporting marihuana; or to any employee of any person who shall have registered and paid the special tax as required by sections 3230 and 3231 while acting within the scope of his employment; or to any person who shall deliver marihuana which has been prescribed or dispensed by a physician, dentist, veterinary surgeon, or other prac- titioner registered under section 3231, who has been employed to pre- scribe for the particular patient receiving such marihuana; or to any United States, State, county, municipal, District, Territorial, or in- sular officer or official acting within the scope of his official duties. SEC. 3235. PENALTIES. For penalties for violating or failing to comply with any of the provisions of this part, see section 2596. SEC. 3236. LIST OF SPECIAL TAXPAYERS. Collectors are authorized to furnish, upon written request, to any person a certified copy of the names of any or all persons who may be listed in their respective collection districts as special taxpayers under section 3230, upon payment of a fee of $1 for each one hundred of such names or fraction thereof upon such copy so requested. SEC. 3237. OTHER LAWS APPLICABLE. All provisions of law (including penalties) applicable in respect of the taxes imposed by sections 2550 and 3220 shall, insofar as not in- consistent with this part, be applicable in respect of the taxes im- posed by this part. SEC. 3238. DEFINITIONS. When used in this part and subchapter C of chapter 23. (a) PERSON. -T he term "person" means an individual, a partner- ship, trust, association, company, or corporation and includes an offi- cer or employee of a trust, association, company, or corporation, or a member or employee of a partnership, who, as such officer, employee, or member, is under a duty to perform any act in respect of which any violation of this part or subchapter C of chapter 23 occurs. (b) MARIHUANA. -T he term "marihuana" means all parts of the plant Cannabis sativa L., whether growing or not; the seeds thereof; the resin extracted from any part of such plant; and every compound, manufacture, salt, derivative, mixture, or preparation of such plant, its seeds, or resin; but shall not include the mature stalks of such plant, fiber produced from such stalks, oil or cake made from the seeds of such plant, any other compound, manufacture, salt, deriv- ative, mixture, or preparation of such mature stalks (except the resin extracted therefrom), fiber oil, or cake, or the sterilized seed of such plant which is incapable of germination. (c) PRODncFR. -T he term "producer" means any person who (1) plants, cultivates, or in any way facilitates the natural growth of marihuana; or (2) harvests and transfers or makes use of marihuana. (d) TRANSFER OR TRANSFERRED. - The term "transfer" or "trans- ferred" means any type of disposition resulting in a change of posses- sion but shall not include a transfer to a common carrier for the purpose of transporting marihuana. SEC. 3239. CROSS REFERENCE. For provisions authorizing seizure and confiscation of marihuana for persons violating this part, see section 2598 of chapter 23. For provisions giving the Secretary authority to prescribe rules and regulations to enforce this part, see section 2599 of chapter 23. For authority of the Secretary to delegate the powers conferred on him by this part to officers and employees of the Treasury Department, see section 2600 of chapter 23. For the territorial extent of this part, see section 2602 of chapter 23. For administration of the special taxes in Puerto Rico, see section 2603 (a) of chapter 23. For burden of proof in the case of exemptions In this part, see section 2597 of chapter 23. 387