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SCRIPTA

REGISTER

FEDERAL
VOLUME 2

V

, 934
c

NUMBER 190

Washington, Friday, October 1, 1937
TREASURY DEPARTMENT.
Bureau of Nareotics.
L a w a n d R e g u l a t i o n s R e l a t i n g t o t h e I m p o r t a t io n , M a n u
f a c t u r e , P r o d u c t io n , C o m p o u n d i n g , S a l e , D e a l in g i n , D i s
p e n s i n g , P r e s c r ib in g , A d m i n i s t e r i n g , a n d G i v i n g A w a y o f M a r ih u a n a
Th e original document as filed with the Division of the Federal Register, The National Archives, is preceded by the Marihuana Tax Act of August 2, 1937 50 Stat. 551, and Treasury Decision No. 28 of September 1, 1937 2 F. R.
2115 D I .
in t r o d u c t o r y
The Marihuana Tax Act of 1937, imposes special occu pational taxes upon persons engaging in activities involv ing articles or material within the definition of marihuana contained in the Act, and also taxes the transfer of such articles or material.
These regulations deal with details as to tax computa tion, procedure, the forms of records and returns, and simi lar matters. These matters in some degree are controlled by certain sections of the United States Revised Statutes and other statutes of general application. Provisions of these statutes, as well as of the Marihuana Tax Act of 1937
are quoted, in whole or in part, as the immediate or gen eral basis for the regulatory provisions set forth. The quoted provisions are from the Marihuana Tax Act of 1937 unless otherwise indicated.
Provisions of the statutes upon which the various articles of the regulations are based generally have not been re peated in the articles. Therefore, the statutory excerpts preceding the several articles should be examined to obtain complete information.

b The term m aribauna means all parts of the plant Can nabis 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; bu t 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, derivative, 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 The term producer means any person who 1 plants, cultivates, or in any way facilitates the natural growth of mari huana; or 2 harvests and transfers or makes use of marihuana.
d The term Secretary means the Secretary of the Treasury and the term collector means collector of internal revenue.
e The term transfer or "transferred means any type of disposition resulting in a change of possession but shall not include a transfer to a common carrier for the purpose of trans porting marihuana.

A rt. 2. as used in these regulations:

a The term Act or this Act shall mean the Mari huana Tax Act of 1937, unless otherwise indicated.
b The term United States shall include the several States, the District of Columbia, the Territory of Alaska, the Territory of Hawaii, and the insular possessions of the United States except Puerto Rico and the Virgin Islands.
It does not include the Canal Zone or the Philippine Islands.
c The terms manufacturer and compounder shall in clude any person who subjects marihuana to any process of separation, extraction, mixing, compounding, or other manu facturing operation. They shall not include one who merely gathers and destroys the plant, one who merely threshes out the seeds on the premises where produced, or one who in the conduct of a legitimate business merely subjects seeds to a cleaning process.
d The term producer means any person who induces in any way the growth of marihuana; and any person who harvests it, either in a cultivated or wild state, from his own or any other land, and transfers or makes use of it, CHAPTER i including one who subjects the marihuana which he harvests to any processes rendering him liable also as a manufacturer Laws Applicable or compounder. Generally all persons are included who S ec . 7 e . All provisions of law including penalties appli gather marihuana for any purpose other than to destroy it.
cable in respect o f the taxes imposed by the Act of December The term does not include one who merely plows under or 17, 1914 38 Stat. 785; U. S. C. 1934 ed., title 26, secs. 1040-1061, otherwise destroys marihuana with or without harvesting.
1383-1391, as amended, shall, insofar as not inconsistent with this Act, be applicable in respect óf the taxes imposed by this It does not include one who grows marihuana for use in his Act.
own laboratory for the purpose of research, instruction, or analysis and who does not use it for any other purpose or A r t . 1. Statutes applicable. All general provisions of the transfer it.
internal revenue laws, not inconsistent with the Marihuana e The term special tax is used to include any of the Tax Act, are applicable in the enforcement of the latter.
taxes, pertaining to the several occupations or activities chapter n covered by the Act, imposed upon persons who import, manu facture, produce, compound, sell, deal in, dispense, prescribe, Definitions administer, or give away marihuana.
S ec . 1. That when used in this Act f The term person occurring in these regulations is a
The term person means an Individual, a partnership, trust, association, company, or corporation and includes an officer or used to include an individual, partnership, trust, association, employee of a trust, association, company, or corporation, or a company or corporation; also a hospital, college of pharmacy, member or-employee of a partnership, who, as such officer, em medical or dental clinic, sanatorium, or other institution or ployee, or member, is under a duty to perform any act in respect of which any violation of this Act occurs.
entity.
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