70
STAT.]
567
PUBLIC LAW 7 2 8 - J U L Y 18, 1956
Public Law 728
CHAPTER
629
AN ACT To amend the Internal Revenue Code of 19r)4 and the Narcotic Drugs Import and Export Act to provide for a more effective control of narcotic drugs and marihuana, and for other related purposes.
July 18, 1956 [H. R. 11619]
Be it enacted by the Senate and House of RepreaentatioeH of the United States of America in Congress assembled, That this Act may AS^origie?""*'"* be cited as the "Narcotic Control Act of 1956."' TITLE I—AMENDMENTS TO THE 1954 CODE, THE NARCOTIC DRUGS IMPORT AND EXPORT ACT, ETC. SEC. 101. UNLAWFUL ACQUISITION, ETC, OF MARIHUANA.
Subsection (a) of section 4744 of the Internal Revenue Code of 1954 (unlawful acquisition of marihuana) is amended to read as follows: " (a) PERSONS IN GENERAL.—It shall be unlawful for any person who is a transferee required to pay the transfer tax imposed by section 4741 "(1) to acquire or otherwise obtain any marihuana without having paid such tax, or "(2) to transport or conceal, or in any manner facilitate the transportation or concealment of, any marihuana so acquired or obtained. Proof that any person shall have had in his possession any marihuana and shall have failed, after reasonable notice and demand by the Secretary or his delegate, to produce the order form required by section 4742 to be retained by him shall be presumptive evidence of guilt under this subsection and of liability for the tax imposed by section 4741(a). " SEC. 102. UNLAWFUL TRANSPORTATION
OF MARIHUANA.
68A Stat. 562. 26 USC 4744. 26 USC 4741.
26 USC 4742.
Stat. 565. Subsection (b) of section 4755 of the Internal Revenue Code of 68A s e 4755. 26 u 1954 (unlawful transportation of marihuana) is amended to read as follows: "(b) Transportation—Except as otherwise provided in this subsection, it shall be unlawful for any person to send, ship, carry, transport, or deliver any marihuana within any Territory, the District of Columbia, or any insular possession of the United States, or from any State, Territory, the District of Columbia, or any insular possession of the United States into any other State, Territory, the District of Columbia, or insular possession of the Ignited States. Nothing contained in this subsection shall apply— "(1) to any person who shall have registered and paid the 26 USC 4 7 5 1special tax as required by sections 4751 to 4753, inclusive; 4753. "(2) to any common carrier engaged in transporting marihuana; "(3) to any employee acting within the scope of his employment for any person who shall have registered and paid the special tax as required by sections 4751 to 4753, inclusive, or to any contract carrier or other agent acting within the scope of his agency for such registered person; "(4) 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 4753 and employed to prescribe for the particular patient receiving such marihuana; "(5) to any person carrying marihuana which has been obtained by the person from a registered dealer in pursuance of a written prescription referred to in section 4742(b)(2), issued 26 USC 4742. for legitimate medical uses by a physician, dentist, veterinary
�
