562
INTERNAL REVENUE CODE OF 1954
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to a person who is also registered under section 4753 as a taxpayer required to pay the tax imposed by paragraph (6) of section 4751. SEC. 4743. AFFIXING OF STAMPS.
The stamps provided in section 4771(a)(1) for marihuana shall be affixed by the Secretary or his delegate to the original order form, SEC. 4744. UNLAWFUL POSSESSION. (a) PERSONS IN GENERAL. —It shall be unlawful for any person who
is a transferee required to pay the transfer tax imposed by section 4741 (a) to acquire or otherwise obtain any marihuana without having paid such tax; and proof that any person shall have had in his possession any marihuana and shall have failed, after reasonable notice and demand by the Secretary or his delegate, to produce the order form required by section 4742 to be retained by him shall be presumptive evidence of guilt under this section and of liability for the tax imposed by section 4741(a). (b) GOVERNMENT AND STATE OFFICIALS.—No liability shall be imposed by virtue of this section upon any duly authorized officer of the Treasury Department engaged in the enforcement of this part, or upon any duly authorized officer of any State, or Territory, or of any political subdivision thereof, or the District of Columbia, or of any insular possession of the United States, who shall be engaged in the enforcement of any law or municipal ordinance dealing with the production, sale, prescribing, dispensing, dealing in, or distributing of marihuana. SEC. 4745. FORFEITURES.
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i;; / > (a) OWNERSHIP BY VIOLATORS.—Any marihuana which may be
seized by the United States Government from any person or persons charged with any violation of this part shall upon conviction of the person or persons from whom seized be confiscated by and forfeited to the United States. (b) UNKNOWN OWNERSHIP.—Any marihuana seized or coming into the possession of the United States in the enforcement of this part, the owner or owners of which are unknown, shall be confiscated by and forfeited to the United States. (c) DISPOSAL.—The Secretary or his delegate is hereby directed to destroy any marihuana confiscated by and forfeited to the United States under this section or to deliver such marihuana to any department, bureau, or other agency of the United States Government, upon proper application therefor, under such regulations as may be prescribed by the Secretary or his delegate. (d) OTHER LAWS APPLICABLE.—Except as inconsistent with the provisions of this part, all the provisions of internal revenue laws relating to searches, seizures, and forfeitures are extended to include marihuana. SEC. 4746. CROSS REFERENCES. For penalties and other general and administrative provisions applicable to this subpart, see sections 4761 and 4762; sections 4771 to 4776, inclusive, and subtitle F.
§ 4742(e)
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