...to 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...

...title 26, United States Code Annotated provides : "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...

...a transfer to a common carrier for the purpose of transporting marihuana. SEC. 2. (a) Every person who imports, manufactures, produces, compounds, sells,...prescribes, administers, or gives away marihuana shall (1) within fifteen days after the effective date of this Act, or (2) before engaging after the expiration...

...4756. Other laws applicable. Sec. 4757. Cross references. SEC. 4751. IMPOSITION OF TAX. Every person dulterated butter shall be in original, stamped packages....adulterated butter shall securely affix, by pastin before engaging in any of the above-mentioned activities, and thereafter on or before July 1 of each...

...152.19 PERSONS LIABLE. — Liability to payment of special tax and registration attaches to every person ediat As to the liability of a person engaged in one or more of the foregoing activities to several taxes...

...4762; sections 4771 to 4776, inclusive, and subtitle F.] [§ 4751. Imposition of tax TEvery person who imports, manufactures, produces, compounds, sells,...prescribes, administers, or gives away marihuana shall before engaging in any of the above-mentioned activities, and thereafter on or before July 1 of each...

...engaged in a foreign voyage, any marihuana which 1 32S-417 O— 68 2 A. 26 USC 4751 requires that anyone who imports, manufactures, produces, compounds, sells,...dispenses, prescribes, administers, or gives away marihuana must, before engaging in any such activity, pay a special tax. B. The amount of the tax varies with...

...a transfer to a common carrier for the purpose of transporting marihuana. SEC. 2. (a) Every person who imports, manufactures, produces, compounds, sells,...prescribes, administers, or gives away marihuana shall (1) within fifteen days after the effective date of this Act, or (2) before enga^ng after the expiration...

...exemplified by 26 USC 4751, Internal Revenue Code, 1954, which provides for imposition of tax on every person who imports, manufactures, produces, compounds, sells,...dispenses, prescribes, administers, or gives away marijuana. The Board indicated that while it is no doubt true that there may be technical, inadvertent...

...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...