be presumptive evidence that at such time the defendant was a producer and liable under this section as well as under sections 3230 and 3231.

(b) TRANSPORTATION.-It shall be unlawful for any person who shall not have paid the special tax and registered, as required by sections 3230 and 3231, to send, ship, carry, transport, or deliver any marihuana within any Territory, the District of Columbia, or any insular possession, or from any State, Territory, the District of Columbia, any insular possession of the United States, or the Canal Zone, into any other State, Territory, the District of Columbia, or insular possession of the United States: Provided, That nothing contained in this section shall apply to any common carrier engaged in transporting marihuana; or to any employee of any person who shall have registered and paid the special tax as required by sections 3230 and 3231, while acting within the scope of his employment; or to any person who shall deliver marihuana which has been prescribed or dispensed by a physician, dentist, veterinary surgeon, or other practitioner registered under section 3231, who has been employed to prescribe for the particular patient receiving such marihuana; or to any United States, State, county, municipal, District, Territorial, or insular officer or official acting within the scope of his official duties.

SEC. 3235. PENALTIES.

For penalties for violating or failing to comply with any of the provisions of this part, see section 2596.

SEC. 3236. LIST OF SPECIAL TAXPAYERS.

Collectors are authorized to furnish, upon written request, to any person a certified copy of the names of any or all persons who may be listed in their respective collection districts as special taxpayers under section 3230, upon payment of a fee of $1 for each 100 of such names or fraction thereof upon such copy so requested.

SEC. 3237. OTHER LAWS APPLICABLE.

All provisions of law (including penalties) applicable in respect of the taxes imposed by sections 2550 and 3220 shall, insofar as not inconsistent with this part, be applicable in respect of the taxes imposed by this part.

SEC. 3238. DEFINITIONS.

When used in this part and subchapter C of chapter 23—

(a) PERSON. The term "person" means an individual, a partnership, trust, association, company, or corporation, and includes an officer or employee of a trust, association, company, or corporation, or a member or employee of a partnership, who, as such officer, employee, or member, is under a duty to perform any act in respect of which any violation of this part or subchapter C of chapter 23 occurs.

(b) MARIHUANA.-The term "marihuana" means all parts of the plant Cannabis 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; but 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, deriv

ative, 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) PRODUCER.-The term "producer" means any person who (1) plants, cultivates, or in any way facilitates the natural growth of marihuana; or (2) harvests and transfers or makes use of marihuana.

(d) TRANSFER OR TRANSFERRED.-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 transporting marihuana.

SEC. 3239. CROSS REFERENCE.

For provisions authorizing seizure and confiscation of marihuana from 1 persons violating this part, see section 2598 of chapter 23.

For provisions giving the Secretary authority to prescribe rules and regulations to enforce this part, see section 2599 of chapter 23.

For authority of the Secretary to delegate the powers conferred on him by this part to officers and employees of the Treasury Department, see section 2600 of chapter 23.

For the territorial extent of this part, see section 2602 of chapter 23. For administration of the special taxes in Puerto Rico, see section 2603 (a) of chapter 23.

For burden of proof in the case of exemptions in this part, see section 2597 of chapter 23.

SEC. 3250. TAX.

Part VII-Liquor

(a) WHOLESALE DEALERS IN LIQUORS.

(1) IN GENERAL.-Wholesale dealers in liquors shall pay a special tax of $110.

(2) WHOLESALE DEALERS IN LIQUORS DEALING IN WINES OR

WINES AND MALT LIQUORS.

For the designation of wholesale dealers in liquors as wholesale dealers in wines or wholesale dealers in wines and malt liquors, and the issuance of the appropriate special tax stamps, see section 3254 (b). (3) RETAILERS SELLING AT WHOLESALE.-Except as provided in section 3254 (c) (2), a qualified retail dealer in liquors may not sell distilled spirits, wines, or malt liquors in quantities of five wine gallons or more to the same person at the same time without incurring liability to special tax as a wholesale dealer in liquors.

(4) DISTILLERS SELLING AT WHOLESALE.-No distiller who has given the required bond and who sells only distilled spirits of his own production at the place of manufacture, or at the place of storage in bond, in the original packages to which the tax-paid stamps, are affixed, shall be required to pay the special tax of a wholesale dealer in liquors on account of such sales.

(5) RETAIL DEALERS IN LIQUIDATION.-

For exemption of retailers liquidating entire stock from payment of special tax as wholesalers, see section 3251 (c).

(6) CREDITORS, FIDUCIARIES, OFFICERS

PARTNERS.

OF COURT, AND

For exemption of creditors, fiduciaries, officers of court, and partners from the payment of any special tax by reason of casual sales, see section 3251 (a) and (b).

(b) RETAIL DEALERS IN LIQUORS.

(1) IN GENERAL. -Except as provided in paragraph (3) of subsection (e), retail dealers in liquors shall pay a special tax of $27.50.

(2) RETAIL DRUG STORES OR PHARMACIES.-The tax required to be paid by paragraph (1) shall, in the case of a retail drug store or pharmacy making sales of liquors through a duly licensed pharmacist be designated as a "medicinal spirits stamp tax." (3) RETAIL DEALERS IN LIQUORS DEALING IN WINES OR WINES AND MALT LIQUORS.

For the designation of retail dealers in liquors as retail dealers in wines and malt liquors, and the issuance of appropriate special tax stamps, see section 3254 (c) (1).

(4) WHOLESALERS SELLING AT RETAIL.-A qualified wholesale dealer in liquors may not sell distilled spirits, wines, or malt liquors in quantities of less than five wine gallons without incurring liability to special tax as a retail dealer in liquors.

(5) CREDITORS,

PARTNERS.

FIDUCIARIES, OFFICERS OF COURT, AND

For exemption of creditors, fiduciaries, officers of court, and partners from the payment of any special tax by reason of casual sales, see section 3251 (a) and (b).

(c) BREWERS.

(1) IN GENERAL.-Brewers shall pay $110 in respect of each brewery: Provided, That any brewer of less than 500 barrels a year shall pay the sum of $55.

(2) CROSS REFERENCE.

For effect upon special tax of purchases or sales of malt liquors by brewers, see paragraph (3) of subsection (d).

(d) WHOLESALE DEALERS IN MALT LIQUORS.—

(1) IN GENERAL.-Wholesale dealers in malt liquors shall pay a special tax of $55.

(2) RETAILERS SELLING AT WHOLESALE. A qualified retail dealer in malt liquors may not sell such liquors in quantities of five gallons or more to the same person at the same time without incurring liability to special tax as a wholesale dealer in malt liquors. No retail dealer in malt liquors shall be held to be a wholesale dealer in malt liquors solely by reason of sales of five gallons or more to the same person at the same time if such sales are for immediate consumption on the premises where sold.

(3) BREWERS SELLING AT WHOLESALE.-No brewer shall be obliged to pay special tax as a dealer by reason of selling in the original stamped hogsheads, barrels, or kegs, whether at the place of manufacture or elsewhere, malt liquors manufactured by him, or purchased and procured by him in his own hogsheads, barrels, or kegs, under provisions of section 3155 (f), but the quantity of malt liquors so purchased shall be included in calculating the liability to brewers' special tax of both the brewer who manufactures and sells the same and the brewer who purchases the

same.

(4) RETAIL DEALERS IN LIQUIDATION.

For exemption of retailers liquidating entire stock from payment of special tax as wholesalers, see section 3251 (c).

(e) RETAIL DEALERS IN MALT LIQUORS.

(1) IN GENERAL.-Retail dealers in malt liquors shall pay a special tax of $22.

(2) WHOLESALERS SELLING AT RETAIL. A qualified wholesale dealer in malt liquors may not sell such liquors in quantities of less than five gallons without incurring liability to special tax as a retail dealer in malt liquors.

(3) PERSONS SELLING TO ENTERTAINMENTS AND OUTINGS. Notwithstanding the provisions of this part, each person making sales of fermented malt liquor or wine to the members, guests, or patrons of bona-fide fairs, reunions, picnics, carnivals, or other similar outings, and each fraternal, civic, church, labor, charitable, benevolent, or ex-service men's organization making sales of fermented malt liquor or wine on the occasion of any kind of entertainment, dance, picnic, bazaar, or festival held by it, if such person or organization is not otherwise engaged in business as a wholesale or retail liquor dealer or as a wholesale or retail malt liquor dealer, shall pay, before any such sales are made and in lieu of the special taxes imposed by paragraph (1) of this subsection and of subsection (b), a special tax of $2.20 as a retail dealer in malt liquors, if fermented malt liquor only is sold, or a special tax of $2.20 as a retail dealer in liquors if wine only, or wine and fermented malt liquor only, are sold for each calendar month in which any such sales are made.

(4) BREWERS SELLING AT RETAIL.-No collection of special tax as a retail dealer in malt liquors shall be made from brewers for selling malt liquors of their own manufacture in the original stamped eighth-barrel packages.

(5) OTHER PROVISIONS.

For other provisions relating to brewers as dealers, see paragraph (3) of subsection (d).

(6) TRANSFER OF DUTIES.

For transfer of the powers and duties of the Commissioner and his agents, see section 3170.

(f) RECTIFIERS.

(1) RATE OF TAX.-Rectifiers of distilled spirits shall pay a special tax of $220: Provided, That any rectifier of less than 500 barrels a year, counting 40 gallons of proof spirits to the barrel, shall pay $110.

[For inapplicability of section 3250 (f) (1) to redistillation of certain spirits, see section 2883 (d).

For definition of rectifier, see section 3254 (g).]

(2) PROHIBITED PREMISES.-No officer shall collect any special tax for rectifying distilled spirits on any premises distant less than 600 feet (or less than the distance permitted by the Secretary' in the particular case) in a direct line from any distillery. And every officer who collects any special tax in violation of this section shall be liable to a penalty of $5,000 for each offense. (g) WINEMAKERS.-Nothing in this chapter or chapter 26 shall be construed to impose a special tax upon winemakers who have qualified 'The words "of the Treasury" are omitted.

as such under the internal revenue laws and regulations, and who sell wines of their own production where the same are made or at the general business office of such winemaker: Provided, That no winemaker shall have more than one place of business for the sale of such wine that shall be exempt from the special tax.

(h) APOTHECARIES.-No special tax shall be imposed upon apothecaries as to wines or spirituous liquors which they use exclusively in the preparation or making up of medicines unfit for use for beverage purposes.

(i) MANUFACTURERS OF CHEMICALS AND FLAVORING EXTRACTS.No special tax shall be imposed upon manufacturing chemists or flavoring-extract manufacturers for recovering tax-paid alcohol or spirituous liquors from dregs or marc of percolation, or extraction, if such recovered alcohol or spirituous liquors be again used in the manufacture of medicines or flavoring extracts of the kind in the production of which originally used.

(j) MANUFACTURERS OF STILLS.-

(1) IN GENERAL.-Manufacturers of stills shall each pay a special tax of $55, and $22 for each still or worm for distilling made by him.

(2) DISTILLERS MANUFACTURING OWN STILLS.-Paragraph (1) of this subsection and section 3254 (h) shall not apply to distillers in registered distilleries who manufacture for their own use wooden stills, but each of said distillers shall give notice to the collector of the district in which his distillery is located of each still manufactured before the same is used.

(3) DRAWBACK.-Upon all stills manufactured for export, and actually exported, there shall be allowed a drawback, where the tax thereon has been paid, under such rules and regulations as the Commissioner, with the approval of the Secretary, shall prescribe.

(k) CROSS REFERENCE.

For transfer of the powers and duties of the Commissioner and his agents, see section 3170. (1) MANUFACTURERS OR PRODUCERS OF DESIGNATED NONBEVERAGE PRODUCTS.

(1) IN GENERAL.-Any person using distilled spirits produced in a domestic registered distillery or industrial alcohol plant and fully tax-paid in the manufacture or production of medicines, medicinal preparations, food products, flavors, or flavoring extracts which are unfit for beverage purposes, upon payment of a special tax per annum, shall be eligible for drawback at the time when such distilled spirits are used in the manufacture of such products and as hereinafter provided for.

(2) Such special tax per annum shall be graduated in amount as follows: (a) for total annual withdrawals not exceeding 25 proof gallons, $25 per annum; (b) for total annual withdrawals not exceeding 50 proof gallons, $50 per annum; (c) for total annual withdrawals of 50 proof gallons or more, $100 per annum.

(3) REQUIREMENTS. Such person shall register annually with the Commissioner; keep such books and records as may be