SEC. 4702-Continued (a) (revised 1960)-Continued or his delegate shall submit to such advisory committee the application of the interested party, if any, and any other available data. As soon as practicable thereafter, the advisory committee shall, after independent study of the material submitted to it by the Secretary or his delegate and other data available to it, certify a report and recommendations to the Secretary or his delegate with respect to the pharmaceutical preparation involved. (5) After consideration of the report and recommendation of the advisory committee, and after due notice and opportunity for hearing, the Secretary or his delegate shall either make the finding provided for in paragraph (1) of this subsection and grant such exceptions as he deems appropriate, or determine that the evidence does not support such a finding and deny the application, if any." Effective Date: January 1, 1961. (Id., § 22, 74 Stat. 68, which provided as follows: "With the SEC. 4704. PACKAGES (68A Stat. 550): Amended Sec. 4704(b)(1) 573 (relating to exceptions from requirements as to packages as applied to registered practitioners in case of prescriptions) to read as follows: "(1) PRESCRIPTIONS.-To any person having in his or her possession any narcotic drugs or compounds of narcotic drug which have been obtained from a registered dealer in pursuance of a written or oral prescription referred to in section 4705 (c) (2), issued for legitimate medical uses by a physician, dentist, veterinary surgeon, or other practitioner registered under section 4722; and where the bottle or other container in which such narcotic drug or compound of a narcotic drug may be put up by the dealer upon said prescription bears the name and registry number of the druggist, and name and address of the patient, serial number of prescription, and name, address, and registry number of the person issuing said prescription; or". Effective Date: January 1, 1955-the effective date of Subtitle D of the Internal Revenue Code of 1954. (P.L. 83-591, § 7851 (a) (4), 68A Stat. 920. See n. 901, at p. 1196 below.) 573 Paragraph (1) of subsection (b) of section 4704 originally read as follows (68A Stat. 551): "(b) EXCEPTIONS IN CASE OF REGISTERED PRACTITIONERS.—The provisions of subsection (a) shall not apply "(1) PRESCRIPTIONS.-To any person having in his or her possession narcotic drugs which have been obtained from a registered dealer in pursuance of a prescription, written for legitimate medical uses, issued by a physician, dentist, veterinary surgeon, or other practitioner registered under section 4722, and where the bottle or other container in which such drug may be put up by the dealer upon said prescriptions bears the name and registry number of the druggist, serial number of prescription, name and address of the patient, and name, address, and registry number of the person writing said prescription; or". Although the above amendment of section 4704(b)(1) of the 1954 Code did not take effect until January 1, 1955, P.L. 83-729, § 3 (68 Stat. 1002) gave its provisions immediate effect by making an identical amendment to the corresponding section (2553(b)(1)) of the Internal Revenue Code of 1939 which remained in force until that date. SEC. 4705. ORDER FORMS (68A Stat. 551–552): (c) (1). (in full) Aug. 31, 1954, S. 3447, P.L. 83-729, § 6, 68 Stat. 1003: "(1) USE OF DRUGS IN PROFESSIONAL PRACTICE. To the dispensing or distribution of narcotic drugs to a patient by a physician, dentist, veterinary surgeon, or other practitioner registered under section 4722, in the course of his professional practice only: Provided, That such physician, dentist, veterinary surgeon, or other practitioner shall keep a record of all such drugs dispensed or distributed, showing the amount dispensed or distributed, the date, and the name and address of the patient to whom such drugs are dispensed or distributed, except such as may be dispensed or distributed to a patient upon whom such physician, dentist, veterinary surgeon, or other practitioner shall personally attend; and such record shall be kept for a period of two years from the date of dispensing or distributing such drugs, subject to inspection, as provided in section 4773." Effective Date: January 1, 1955-the effective date of Subtitle D of the Internal Revenue Code of 1954. (P.L. 83-591 § 7851(a)(4), 68A Stat. 920. See n. 901, at p. 1196 below.) 574 Subsection (c) of section 4705 originally read as follows (68A stat. 551–552): (c) OTHER EXCEPTIONS.-Nothing contained in this section, section 4735, or section 4774 shall apply (1) USE OF DRUGS IN PROFESSIONAL PRACTICE.-To the dispensing or distribution of narcotic drugs to a patient by a physician, dentist, or veterinary surgeon registered under section 4722 in the course of his professional practice only: Provided, That such physician, dentist, or veterinary surgeon shall keep a record of all such drugs dispensed or distributed, showing the amount dispensed or distributed, the date, and the name and address of the patient to whom such drugs are dispensed or distributed, except such as may be dispensed or distributed to a patient upon whom such physician, dentist, or veterinary surgeon shall personally attend; and such record shall be kept for a period of two years from the date of dispensing or distributing such drugs, subject to inspection, as provided in section 4773. (2) PRESCRIPTIONS. To the sale, dispensing, or distribution of narcotic drugs by a dealer to a consumer under and in pursuance of a written prescription issued by a physician, dentist, or veterinary surgeon registered under section 4722: Provided, however, That such prescription shall be dated as of the day on which signed and shall be signed by the physician, dentist, or veterinary surgeon who shall have issued the same: And provided further, That such dealer shall preserve such prescription for a period of 2 years from the day on which such prescription is filled in such a way as to be readily accessible to inspection by the officers, employees, and officials mentioned in section 4773. "(3) EXPORTATION.-To the sale, exportation, shipment, or delivery of narcotic drugs by any person within the United States or any Territory or the District of Columbia or any of the insular possessions of the United States to any person in any foreign country, regulating their entry in accordance with such regulations for importation thereof into such foreign country as are prescribed by said country, such regulations to be promulgated from time to time by the Secretary of State. "(4) GOVERNMENT AND STATE OFFICIALS.-To the sale, barter, exchange, or giving away of narcotic drugs to any officer of the United States Government or of any State, Territorial, district, county, or municipal or insular government lawfully engaged in making purchases thereof for the various departments of the Army and Navy, the Public Health Service, and for Government, State, Territorial, district, county, or municipal or insular hospitals or prisons." Although the above amendment of section 4705(c) (1) of the 1954 Code did not take effect until January 1, 1955, P.L. 83-729, § 1 (68 Stat. 1001) gave its provisions immediate effect by making an identical amendment to the corresponding section (2554(c)(1)) of the Internal Revenue Code of 1939 which remained in force until that date. SEC. 4705-Continued Aug. 31, 1954, S. 3447, P.L. 83–729, § 7, 68 Stat. 1003-1004: Amended Sec. 4705 (c) (2) (relating to other exceptions from requirement as to written orders in case of prescriptions-see n. 383) to read as follows: "(2) PRESCRIPTIONS.-(A) To the sale, dispensing, or distribution of narcotic drugs by a dealer to a consumer under and in pursuance of a written prescription issued by a physician, dentist, veterinary surgeon, or other practitioner registered under section 4722: Provided, however, That (i) such prescription shall be dated as of the day on which signed and shall be signed by the physician, dentist, veterinary surgeon, or other practitioner who shall have issued the same; (ii) that such dealer shall preserve such prescription for a period of two years from the day on which such prescription is filled in such a way as to be readily accessible to inspection by the officers, agents, employees, and officials mentioned in section 4773. "(B) In lieu of a written prescription for such narcotic drugs or compounds of a narcotic drug which the Secretary or his delegate, in his discretion (after considering any views expressed on the subject by the Surgeon General, United States Public Health Service; the Commissioner, United States Food and Drug Administration; the respective heads of State narcotic law enforcement agencies; and the respective secretaries of national associations representing (i) narcotic drug manufacturers, (ii) physicians, and (iii) pharmacists), shall find and by regulation designate to possess relatively little or no addiction liability, the sale, dispensing, or distribution may be made by a dealer to a consumer upon oral prescription of a duly registered physician, dentist, veterinary surgeon, or other practitioner, which oral prescription is reduced promptly to writing, and the writing filed and preserved by the dealer for a period of two years from the date on which such prescription is filled in such a way as to be readily accessible to inspection by the officers, agents, employees, and officials mentioned in section 4773. In issuing an oral prescription, the prescriber shall furnish the dealer with the same information as is required by law or regulation in case of a written prescription for narcotic drugs or compounds of a narcotic drug except for the written signature of the prescriber, and the dealer who fills such prescription shall be required to inscribe such information on the written record of the prescription made, filed and preserved by him, and shall inscribe on the label of the container of the narcotic drug or compound of a narcotic drug the same information as is required in filling a written prescription. An oral prescription shall not be refilled. "(C) If the Secretary or his delegate shall subsequently determine that a narcotic drug or a compound of a narcotic drug, to which the oral prescription procedure described in the preceding subparagraph has been made applicable, possesses a degree of drug addiction liability that, in his opinion, results in abusive use of such procedure, he shall by regulation publish the determination in the Federal Register. The determination shall be final, and after the expiration of a period of six months from the date of its publication, the oral prescription procedure described in the preceding subparagraph shall cease to apply to the particular narcotic drug or to the particular compound of a narcotic drug which is the subject of the determination." SEC. 4705-Continued (c) (2) (revised 1959)-Continued (h). Effective Date: January 1, 1955-the effective date of Subtitle D of the Internal Revenue Code of 1954. (P.L. 83-591, § 7851(a)(4), 68A Stat. 920. See n. 901, at p. 1196 below.) Although the above amendment of section 4705(c) (2) of the 1954 Code did not take effect until January 1, 1955, P.L. 83-729, § 2 (68 Stat. 1001-1002) gave its provisions immediate effect by making an identical amendment to the corresponding section (2554 (c)(2)) of the Internal Revenue Code of 1939 which remained in force until that date. Aug. 1, 1956, H.R. 11522, P.L. 84-896, § 12 (c), 70 Stat. 909: Amended Sec. 4705 (h) (relating to order forms for purposes of taxes on narcotics), which read as follows (68A Stat. 553): "(h) CROSS REFERENCE. "For issuance of order forms in Puerto Rico and the Trust Territory of the Pacific Islands, see section 4735 (a).”, by adding at the end thereof the following new sentence: Effective Date: November 1, 1956-the first day of the third month beginning more than 10 days after the date of enactment (August 1, 1956). (Id., § 12(d), 70 Stat. 910.) CH. 39, SUBCH. A, PART I, SUBPART B-TAX ON OPIUM FOR SMOKING (68A Stat. 553, ff.): NOTE: The table of sections for Subpart B of Part I of Subchapter A of Chapter 39 originally read as follows (68A Stat. 553): "Sec. 4711. Imposition of tax. "Sec. 4712. Stamps. "Sec. 4713. Manufacturers. "Sec. 4715. Cross references." As indicated below, P.L. 84-896, § 13, added a new section 4716, but the SEC. 4716. APPLICATION TO GUAM (Added 1956-70 Stat. 910): Amended Subpart B of Part I of Subchapter A of Chapter 39 (relating to tax on opium for smoking) by inserting immediately after section 4715 (cross references) the following new section 4716: "SEC. 4716. APPLICATION TO GUAM. "The provisions of this subpart shall be applicable to Guam, and in Guam the administration of this subpart shall be performed by the appropriate internal revenue officers of the Government of Guam, 575 The amending statute added the new section to "Subchapter" (instead of "Subpart") B of subchapter A of chapter 39, but the new section itself correctly referred to the "provisions of this subpart"; and although P.L. 84-896 did not amend the table of sections for such subpart to include the new item, apparently it should have been amended to read as follows: "Subpart B-Tax on Opium for Smoking "Sec. 4711. Imposition of tax. "Sec. 4712. Stamps. "Sec. 4713. Manufacturers. "Sec. 4714. Forfeiture. "Sec. 4715. Cross references. "Sec. 4716. Application to Guam." SEC. 4716 (added 1956)-Continued and all revenues collected thereunder in Guam shall accrue intact to the government thereof." Effective Date: August 1, 1956-the date of enactment. CH. 39, SUBCH. A, PART I, SUBPART C-OCCUPATIONAL TAX (68A Stat. 554, ff.): NOTE: The table of sections for Subpart C of Part I of Subchapter A of Chapter 39 reads as follows (68A Stat. 554): "Sec. 4721. Imposition of tax. "Sec. 4722. Registration. "Sec. 4723. Possession by person not registered. "Sec. 4724. Unlawful acts in case of failure to register and pay special tax. "Sec. 4725. Other laws applicable. "Sec. 4726. Cross references." This table has not been amended. Under P.L. 86-429, § 8 (74 Stat. 62-63), registration pursuant to Code section 4722 was made a prerequisite to the issuance of a license to manufacture narcotic drugs. SEC. 4724. UNLAWFUL ACTS IN CASE OF FAILURE TO REGISTER AND PAY SPECIAL TAX (68A Stat. 555-557): (b) (5) (in full) Aug. 31, 1954, S. 3447, P.L. 83-729, § 10, 68 Stat. 1004: Amended Sec. 4724(b) (5) 576 (relating to nonapplicability of prohibition against transportation of narcotic drugs to certain persons) to read as follows: "(5) to any person carrying any narcotic drug or compound of a narcotic drug which has been obtained by the person from a registered dealer in pursuance of a written or oral prescription referred to in section 4705(c)(2), issued for legitimate medical uses by a physician, dentist, veterinary surgeon, or other practitioner registered under section 4722, if the bottle or other container in which such drug or compound of a narcotic drug is carried bears the name and registry number of the druggist, serial number of prescription, name and address of the patient, and name, address, and registry number of the person issuing such prescription;" Effective Date: January 1, 1955-the effective date of Subtitle D of the Internal Revenue Code of 1954. (P.L. 83-591, § 7851(a) (4), 68A Stat. 920. See n. 901, at p. 1196 below.) CH. 39, SUBCH. A, PART I, SUBPART D-GENERAL PROVISIONS RELATING TO NARCOTIC DRUGS (68A Stat. 557, ff.): NOTE: The table of sections for Subpart D of Part I of Subchapter A of Chapter 39 originally read as follows (68A Stat. 557): "Sec. 4731. Definitions. "Sec. 4732. Records, statements, and returns. 676 Paragraph (5) of section 4724 (b) originally read as follows (68A Stat. 556): "(5) to any person carrying any such drug which has been obtained by the person from a registered dealer in pursuance of a prescription, written for legitimate medical uses, issued by a physician, dentist, veterinarian, or other practitioner registered under section 4722 if the bottle or other container in which such drug is carried bears the name and registry number of the druggist, serial number of prescription, name and address of the patient, and name, address, and registry number of the person writing such prescription;". Although the above amendment of section 4724(b)(5) of the 1954 Code did not take effect until January 1, 1955, P.L. 83-729, § 5 (68 Stat. 1002) gave its provisions immediate effect by making a similar amendment to the corresponding section (3224(b)(5)) of the Internal Revenue Code of 1939 which remained in force until that date. |