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REGISTER

FEDERAL
VOLUME 3

1934

NUMBER 110

/Wit ED

Washington, Tuesday, June
7,
are from the Harrison Narcotic Law, un less otherwise indicated.
Provisions of the statutes upon which the various articles of the regulations are TITLE 21FOOD AND DRUGS
based generally have not been repeated BUREAU OF NARCOTICS
in the articles. Therefore, the statutory excerpts preceding the several articles Regulations No. 5 1
should be examined to obtain complete I mportation , M anufacture , P roduction , information.

Rules, Regulations, Orders
Compounding , S ale , D ealing i n , D is
CHAPTER I. LAWS APPLICABLE
pensing and G iv in g A w a y of O p iu m or Sec . 1. and all provisions of ex C oca L eaves or A n y C ompound , M a n u isting law relating to special taxes, as far as facture , S a lt , D erivative , or P repara necessary, are hereby extended and made applicable to this section.
tio n T hereof JOINT NARCOTIC REGULATIONS MADE BY THE
COMMISSIONER OF NARCOTICS AND THE
COMMISSIONER OF INTERNAL REVENUE
W ITH THÉ APPROVAL OF THE SECRETARY
OF THE TREASURY
Effective Date, June 1, 1938
INTRODUCTORY

The Act of Congress approved Decem ber 17, 1914, as amended, known as the Harrison Narcotic Law, imposes special occupational taxes upon persons en gaging in activities involving opium and coca leaves, and any compound, manu facture, sait, derivative, or preparation of opium or coca leaves. The law also imposes a stamp commodity tax upon any such materials which have been pro duced in or imported into the United States and sold, or removed for consump tion or sale.
These regulations deal with details as to tax computation, procedure, the forms of records and returns, and similar mat ters. These matters in some degree are controlled by certain sections of the United States Revised Statutes and other statutes of general application. Provi sions of these statutes, as well as of the Harrison Narcotic Law, are quoted, in whole or in part, as the immediate or general basis for the regulatory provi sions set forth. The quoted provisions 1Under the Act o f December 17, 1914, as amended by Secs. 1006 and 1007 of the Act of February 24, 1919, Secs. 703 and 704 of the Act of February 26, 1926, Act of January 22, 1927, Sec. 432 o f the Act of May 29, 1928, and Sec. 806 of the Act of June 22, 19$6;
and the Acts of March 3, 1927 and June 14, 1GOA

And aU the provisions of existing laws re lating to the engraving, issuance, sale, ac countability, canceUation, and destruction of tax-paid stamps provided for in the in ternal revenue laws are, in so fa r as neces sary, hereby extended and made to apply to stamps provided by this section.
S ec . 7. That all laws relating to the as sessment, collection, remission, and refund of internal-revenue taxes including section thirty-two hundred and twenty-nine of the Revised Statutes of the United States, so far as applicable to .and not inconsistent with the provisions of this Act, are hereby ex tended and made applicable to the special taxes imposed by this Act.

A rt . 1. Statutes applicable. All gen eral provisions of the internal revenue laws, not inconsistent with the Harrison Narcotic Law, as amended, are applica ble in the enforcement of the latter.
CHAPTER n . DEFINITIONS
S ec . 1. Every person who im
ports, manufactures, compounds, or other wise produces for sale or distribution any of the aforesaid drugs shall be deemed to be an importer, manufacturer, or producer.
Every person who sells or offers for sale any of said drugs in the original stamped packages, as hereinafter provided, shaU be deemed a wholesale dealer.
Every person who sells or dispenses from original stamped packages, as hereinafter provided, shall be deemed a retail dealer:
That the word person as used in this Act shall be construed to mean and include a partnership, association, company, or cor poration, as well as a natural person;

A r t . 2. A s used in these regulations:

a The term act or this act means the Act approved December 17, 1914, as amended, unless otherwise indicated.
b The term narcotic, narcotics or narcotic drugs means opium or coca leaves, or any compound, manufacture,
salt, derivative, or preparation thereof, including exempt preparations, defined below.
c The term exempt preparations means the preparations and remedies described in section 6 of the act, which contain not more than two grains of opium, or more than one-fourth of a grain of morphine, or more than oneeighth of a grain of heroin, or more than one grain of codeine, or any salt or derivative of any of them in one fluid or avoirdupois ounce, and liniments, ointments, or other preparations for ex ternal use only, except liniments, oint ments, and other preparations which contain cocaine or any of its salts or alpha or beta eucaine or any of their salts or any synthetic substitute for them, provided that such remedies and preparations are manufactured, sold, distributed, given away, dispensed, or possessed as medicines and a record of all sales, exchanges, or gifts of such preparations and remedies is kept as provided in Article .
d The term exempt officials in cludes officials of the United States, in sular possessions, Territories, the Dis trict of Columbia, States and political subdivisions. For provisions applicable to such officials, see Chapter VI.
e The term collector means col lector of internal revenue.
f The term person includes an in dividual, partnership, trust, association, company, or corporation; also a hospital, college of pharmacy, medical or dental clinic, sanatorium, or other institution or entity.
g The term special tax means any of the taxes, pertaining to the sev eral occupations or activities covered by the Act, imposed upon persons who im port, manufacture, produce, compound, sell, deal in, dispense, administer, or give away narcotics.
h The term stamp tax means the tax on narcotics payable by attachment of stamps.
i The term practitioner includes a physician, dentist, veterinary surgeon, or any other person who may be law fully entitled to distribute, dispense, 1291