CH. 39—REGULATORY TAXES
563
Subpart B—Occupational Tax Sec. Sec. Sec, Sec. Sec. •"--
4751, 4752. 4753, 4754. 4755.
Imposition of tax. Computation and liability for tax. Registration. Returns. Unlawful acts in case of failure to register and pay special tax. Sec. 4756. Other laws applicable. Sec. 4757. Cross references.
SEC. 4751. IMPOSITION OF TAX.
Every person who imports, manufactures, produces, compounds, sells, deals in, dispenses, prescribes, administers, or gives away marihuana shall before engaging in any of the above-mentioned activities, and 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 a year; (2) PRODUCERS.—Producers of marihuana (except those included within paragraph (4)), $1 a year, or fraction thereof, during which they engage in such activity; (3)
PHYSICIANS, DENTISTS, VETERINARY SURGEONS, AND OTHER
PRACTITIONERS.—Physiciaus, 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 a year, or fraction thereof, during which they engage in any of such activities; (4) PERSONS ENGAGED IN RESEARCH, INSTRUCTION, OR ANALY-
SIS.—Any person not registered as an importer, manufacturer, producer, or compounder who obtains and uses marihuana in a laboratory for the purpose of research, instruction, or analysis, or who produces marihuana for any such purpose, $1 a 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 a year: Provided, That any person who has registered and paid the special tax as an importer, manufacturer, compounder, or producer, as required by paragraphs (1) and (2), 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; (6) MILLERS.—Any person who at a mill manufactures or produces from the plant Cannabis sativa L. any fiber or fiber products, $1 a year, or fraction thereof, during which he engages in such activities. SEC. 4752. COMPUTATION AND LIABILITY FOR TAX. (a) COMPUTATION OP TAX.—Where a tax under paragraph (1) or (5) of section 4751 is payable on July 1 of any year it shall be computed for 1 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. (b) LIABILITY IN C A S E OF ACTIVITIES IN M O R E T H A N O N E P L A C E. —
In the event that any person subject to a tax imposed by section 4751 engages in any of the activities enumerated in such section at more § 4762(b)
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