CODIFICATION OF INTERNAL REVENUE LAWS SEC. 3212. DEFINITIONS. For definitions of the following, see the sections enumerated below: Cheese, section 2350 (a); Filled cheese, section 2850 (b); Manufac- turers, section 2352 (a); Wholesale dealers, section 2353 (a); Retail dealers, section 2354 (a). Part IV-Mixed Flour SEC. 3215. TAX. (a) RATE.- Every person, firm, or corporation, before engaging in the business of making, packing, or repacking mixed flour, shall pay a special tax at the rate of $12 a year. (b) PAYMENT AND POSTING. -The tax imposed by subsection (a) shall be paid and posted in accordance with the provisions of sec- tion 3273 (b), and subject to the fines and penalties imposed by sec- tion 3274 for any violation thereof. SEC. 3216 PENALTIES. (a) POSTING AND PAYENT or TAX.- For penalties imposed for violation of provisions relating to the posting and payment of the tax, see section 3215 (b). (b) SECOND OrFENSES.- For penalties imposed for second offenses, see section 2386 (h). (c) REOOVERY.- For recovery of penalties, see section 2387. SEC. 3217. DEFINITION. For definition of mixed flour, see section 2380. Part V-Nareoties SEC. 3220. TAX. On or before July 1 of each year every person who imports, manu- factures, produces, compounds, sells, deals in, dispenses, or gives away opium or coca leaves, or any compound, manufacture, salt, derivative, or preparation thereof, shall pay the special taxes hereinafter pro- vided. Every person upon first engaging in any of such activities shall immediately pay the proportionate part of the tax for the period ending on the following June 30. (a) IMPoRTERS, MANUFACTURERS, OR PRODUCERS.-Importers, manu- facturers, producers, or compounders, lawfully entitled to import, manufacture, produce, or compound any of the aforesaid drugs, $24 per annum; (b) WHOLESALE DEALERi. -Wholesale dealers, lawfully entitled to sell and deal in any of the aforesaid drugs, $12 per annum; (c) RETAIL DEALERS.- Retail dealers, lawfully entitled to sell and deal in any of the aforesaid drugs, $3 per annum; (d) PHYSIOIANS, DENTISTS, VETERINARY SURGEONS, AND OTHER PRACTITIONERS.- Physicians, dentists, veterinary surgeons, and other practitioners, lawfully entitled to distribute, dispense, give away, or administer any of the aforesaid drugs to patients upon whom they in the course of their professional practice are in attendance, $1 per annum or fraction thereof during which they engage in any of such activities; (e) PERsoNS ENGAGED IN RESEARCH, INSTRUCTION, OR ANALYSIS. - Persons not registered as an importer, manufacturer, producer, or compounder and lawfully entitled to obtain and use in a laboratory any of the aforesaid drugs for the purpose of research, instruction, or analysis shall pay $1 per annum, but such persons shall keep such special records relating to receipt, disposal, and stocks on hand of the aforesaid drugs as the Commissioner of Narcotics, with the approval of the Secretary, may by regulation require. Such special records shall be open at all times to the inspection of any duly authorized officer, employee, or agent of the Treasury Department. 382
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