 | United States. Congress. House. Committee on Ways and Means - 1937 - 132 páginas
...change of possession but shall not include a transfer to a common carrier. SKC. 2. (a) Every person who imports, manufactures, produces, compounds, sells,...prescribes, administers, or gives away marihuana shall (I) within fifteen days after the effective date of this Act, or (2) before engaging after the expiration... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 páginas
...Part VI — Marihuana SEC. 3230. TAX. (a) LIABILITY AND TIME FOR PAYAIENT OF TAX. — Every person who imports, manufactures, produces, compounds, sells,...prescribes, administers, or gives away marihuana shall (1) before engaging in any of the above-mentioned activities, and (2) thereafter, on or before July... | |
 | 1939 - 980 páginas
...152.3 Persons liable. Liability to payment of special tax and registration attaches to every person who imports, manufactures, produces, compounds, sells,...prescribes, administers, or gives away marihuana. As to the liability of a person engaged in one or more of the foregoing activities to several taxes... | |
 | United States. Congress. Senate. Committee on Finance - 1945 - 38 páginas
...(d). PART VI — MARIHUANA SEC. 3230. TAX (a) LIABILITY AND TIME FOR PAYMENT OF TAX. — Every person who imports, manufactures, produces, compounds, sells,...prescribes, administers, or gives away marihuana shall (1) before engaging in any of the abovementioned activities, and (2) thereafter, on or before July... | |
 | United States. Department of Justice - 1955 - 844 páginas
...exemplified by 26 USC 4751, Internal Kevenue Code, 1954, which provides for imposition of tax on every person who imports, manufactures, produces, compounds, sells,...dispenses, prescribes, administers, or gives away marijuana; and 26 USC 4755 (a) which relates to trafficking and provides it shall be unlawful for any... | |
 | United States - 1949 - 592 páginas
...I Part VI — Marihuana SEC. 3230. TAX. (a) LIABILITY AND TIME FOR PAYMENT OF TAX. — Every person who imports, manufactures, produces, compounds, sells,...prescribes, administers, or gives away marihuana shall (1) before engaging in any of the above-mentioned activities, and (2) thereafter, on or before July... | |
 | 1971 - 608 páginas
...152.19 Persons liable. Liability to payment of special tax: and registration attaches to every person who imports, manufactures, produces, compounds, sells,...prescribes, administers, or gives away marihuana. As to the liability of a person engaged in one or more of the foregoing activities to several taxes... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1951 - 920 páginas
...these objectives, § 3230 of the Code imposes a special tax ranging from $1 to $24 on "every person who imports, manufactures, produces, compounds, sells,...prescribes, administers, or gives away marihuana." For purposes of administration, § 3231 requires such persons to register at the time of the payment... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1951 - 956 páginas
...these objectives, § 3230 of the Code imposes a special tax ranging from $1 to $24 on "every person who imports, manufactures, produces, compounds, sells,...prescribes, administers, or gives away marihuana." For purposes of administration, § 3231 requires such persons to register at the time of the payment... | |
 | United States. Internal Revenue Service - 1964 - 744 páginas
...152.19 PERSONS LIABLE. — Liability to payment of special tax and registration attaches to every person who imports, manufactures, produces, compounds, sells,...prescribes, administers, or gives away marihuana. As to the liability of a person engaged in one or more of the foregoing activities to several taxes... | |
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Liability to payment of special tax and registration attaches to every person who imports, manufactures, produces, compounds, sells, deals in, dispenses, prescribes, administers, or gives away marihuana. 
