,,ii #aaf? ,,congress #a/ ,session ,s4 #dbj ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,febru>y #g1 #bjai,mr4 ,wyd5 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to provide = ! taxation & regulation ( m>ijuana products1 & = o!r purposes4 #a4 ,%ort title2 table ( cont5ts 7a7 ,%ort title ,?is ,act may be cit$ z ! ,m>ijuana ,rev5ue & ,regulation ,act4 7b7 ,table ( cont5ts ,! table ( cont5ts ( ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 table ( cont5ts4 ,,title ,i--,taxation ,sec4 #aja4 ,e/abli%m5t ( taxes relat+ to m>ijuana products4 ,,title ,,ii--,regulation ,subtitle ,a--,am5dm5ts ,to decrim9alize m>ijuana at ! ,f$]al level ,sec4 #bja4 ,decrim9alization ( m>ijuana4 ,sec4 #bjb4 ,application ( ! ,controll$ ,sub/ances ,act & ,controll$ ,sub/ances ,import & ,export ,act to m>ijuana4 ,sec4 #bjc4 ,con=m+ & ancill>y am5dm5ts4 ,subtitle ,b--,f$]al ,m>ijuana ,lic5s+ & ,relat$ ,matt]s ,sec4 #baa4 ,f$]al m>ijuana adm9i/ration4 ,sec4 #bab4 ,addition ( m>ijuana to c]ta9 legal au?orities relat+ to intoxicat+ liquors4 ,subtitle ,c--,o!r ,am5dm5ts ,relat+ to ,f$]al ,au?ority ,reg>d+ ,m>ijuana ,sec4 #bba4 ,food & ,drug ,adm9i/ration4 ,sec4 #bbb4 ,transf]r+ ag5cy functions ) reg>d to m>ijuana4 ,sec4 #bbc4 ,unfair adv]tis+ practices4 ,sec4 #bbd4 ,comptroll] ,g5]al review ( laws & regulations4 ,sec4 #bbe4 ,pr9cipal trade negotiat+ objective reg>d+ m>ijuana1 m>ijuana d]ivatives1 & m>ijuana products4 ,,title ,,iii--,fund+ ,sec4 #cja4 ,increas$ fund+ = ! ,alcohol1 ,tobacco1 & ,m>ijuana ,tax & ,trade ,bureau4 ,i ,taxation #aja4 ,e/abli%m5t ( taxes relat+ to m>ijuana products 7a7 ,9 g5]al ,subtitle ,e ( title ,i ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new *apt]3 #ef ,m>ijuana ,products ,sub*apt] ,a4 ,tax on ,m>ijuana ,products,subchapter ,b4 ,occupational ,tax,subchapter ,c4 ,bond & ,permits,subchapter ,d4 ,operations,subchapter ,e4 ,p5alties ,a ,tax on ,m>ijuana ,products ,sec4 #eija4 ,imposition ( tax4,sec4 #eijb4 ,def9itions4,sec4 #eijc4 ,liability & me?od ( paym5t4,sec4 #eijd4 ,exemption f tax4,sec4 #eije4 ,cr$it1 refund1 or drawback ( tax4 #eija4 ,imposition ( tax 7a7 ,imposition ( tax ,!re is h]eby impos$ on any m>ijuana product produc$ 9 or import$ into ! ,unit$ ,/ates a tax equal to-- 7#a7 = any su* product sold dur+ ! fir/ #e cal5d> ye>s 9 :i* ?is *apt] becomes effective1 ! applicable p]c5tage ( ! price = :i* su* product is sold1 & 7#b7 = any product sold dur+ any cal5d> ye> aft] ! p]iod describ$ 9 p>agraph 7#a71 ! applicable equival5t rate4 7b7 ,applicable p]c5tage ,= purposes ( subsection 7a77#a71 ! applicable p]c5tage %all be det]m9$ z foll[s3 7#a7 ,= any m>ijuana product sold dur+ ! fir/ #b cal5d> ye>s 9 :i* ?is *apt] becomes effective1 #aj p]c5t4 7#b7 ,= any m>ijuana product sold dur+ ! cal5d> ye> aft] ! p]iod describ$ 9 p>agraph 7#a71 #ae p]c5t4 7#c7 ,= any m>ijuana product sold dur+ ! cal5d> ye> aft] ! p]iod describ$ 9 p>agraph 7#b71 #bj p]c5t4 7#d7 ,= any m>ijuana product sold dur+ ! cal5d> ye> aft] ! p]iod describ$ 9 p>agraph 7#c71 #be p]c5t4 7c7 ,applicable equival5t rate 7#a7 ,9 g5]al ,= purposes ( subsection 7a77#b71 ! applicable equival5t rate = ea* cal5d> ye> %all be equal to-- 7,a7 9 ! case ( any m>ijuana product n describ$ 9 subp>agraph 7,b7 :i* is sold dur+ su* ye>1 ! applicable rate p] ounce ( su* product 7& a proportionate tax at ! l rate on all fractional p>ts ( an ounce ( su* product71 & 7,b7 9 ! case ( any m>ijuana product conta9+ a m>ijuana d]ivative :i* is sold dur+ su* ye>1 ! applicable rate p] gram ( tetrahydrocannab9ol 9 su* product 7& a proportionate tax at ! l rate on all fractional p>ts ( a gram ( tetrahydrocannab9ol 9 su* product74 7#b7 ,applicable rate 7,a7 ,9 g5]al ,= purposes ( p>agraph 7#a77;,a71 ! applicable rate p] ounce = any cal5d> ye> %all be equal to #be p]c5t ( ! prevail+ sales price ( m>ijuana sold 9 ! ,unit$ ,/ates dur+ ! #ab-mon? p]iod end+ "o cal5d> qu>t] be=e su* cal5d> ye>1 express$ on a p] ounce basis1 z det]m9$ by ! ,secret>y4 7,b7 ,m>ijuana d]ivatives ,= purposes ( p>agraph 7#a77;,b71 ! applicable rate p] gram ( tetrahydrocannab9ol %all be equal to ! quoti5t obta9$ by divid+-- 7i7 ! applicable rate p] ounce 7z det]m9$ "u subp>agraph 7,a771 by 7ii7 #b4hcdie4 7d7 ,"t ( atta*m5t on m>ijuana products ,! tax "u ?is section %all atta* to any m>ijuana product z soon z su* product is 9 exi/5ce z su*1 :e!r x be subsequ5tly sep>at$ or transf]r$ into any o!r sub/ance1 ei!r 9 ! process ( orig9al production or by any subsequ5t process4 #eijb4 ,def9itions ,= purposes ( ?is *apt]3 7#a7 ,export w>eh\se ,! t]m export w>eh\se means a bond$ int]nal rev5ue w>eh\se = ! /orage ( m>ijuana products1 ^u :i* ! int]nal rev5ue tax has n be5 paid-- 7,a7 = subsequ5t %ipm5t to a =eign c\ntry1 ,pu]to ,rico1 ! ,virg9 ,isl&s1 or a possession ( ! ,unit$ ,/ates1 or 7,b7 = consumption beyond ! jurisdiction ( ! int]nal rev5ue laws ( ! ,unit$ ,/ates4 7#b7 ,export w>eh\se proprietor ,! t]m export w>eh\se proprietor means any p]son :o op]ates an export w>eh\se4 7#c7 ,import] ,! t]m import] means any p]son :o-- 7,a7 is 9 ! ,unit$ ,/ates & to :om nontaxpaid m>ijuana products1 produc$ 9 a =eign c\ntry1 ,pu]to ,rico1 ! ,virg9 ,isl&s1 or a possession ( ! ,unit$ ,/ates1 are %ipp$ or consign$1 7,b7 removes m>ijuana products = sale or consumption 9 ! ,unit$ ,/ates f a cu/oms bond$ w>eh\se1 or 7,c7 smuggles or o!rwise unlawfully br+s m>ijuana or m>ijuana products into ! ,unit$ ,/ates4 7#d7 ,m>ijuana ,! t]m m>ijuana has ! mean+ giv5 ! t]m m>ihuana "u section #ajb7af7 ( ! ,controll$ ,sub/ances ,act 7#ba ,u4,s4,c4 #hjb7af774 7#e7 ,m>ijuana d]ivative ,! t]m m>ijuana d]ivative means any article conta9+ m>ijuana1 or any d]ivative !re(1 :i* is n a naturally gr[n & unadult]at$ m>ijuana fl[]4 7#f7 ,m>ijuana ent]prise ,! t]m m>ijuana ent]prise means a produc]1 export w>eh\se proprietor1 or import]4 7#g7 ,m>ijuana product 7,a7 ,9 g5]al ,except z provid$ 9 subp>agraph 7,b71 ! t]m m>ijuana product means any article :i* conta9s m>ijuana or any m>ijuana d]ivative4 7,b7 ,exceptions 7i7 ,9 g5]al ,! t]m m>ijuana product %all n include-- 7,i7 any article conta9+ m>ijuana :i* has be5 approv$ by ! ,food & ,drug ,adm9i/ration = sale = !rapeutic purposes & is m>ket$ & sold solely = su* purpose1 or 7,,ii7 indu/rial hemp4 7ii7 ,indu/rial hemp ,= purposes ( clause 7i77,,ii71 ! t]m indu/rial hemp means ! plant ,cannabis sativa ,l4 & any "p ( su* plant1 :e!r gr[+ or n1 ) a delta-#i tetrahydrocnabinol conc5tration ( n m ?an #j4c p]c5t on a dry weight basis4 7#h7 ,m>ijuana production facility ,! t]m m>ijuana production facility means an e/abli%m5t :i* is qualifi$ "u sub*apt] ,c to p]=m any op]ation = :i* su* qualification is requir$ "u su* sub*apt]4 7#i7 ,produc] ,! t]m produc] means any p]son :o-- 7,a7 plants1 cultivates1 h>ve/s1 or o!rwise produces m>ijuana or m>ijuana products1 or 7,b7 manufactures1 comp\nds1 conv]ts1 processes1 prep>es1 or packages m>ijuana products4 7#aj7 ,removal2 remove ,! t]ms removal or remove mean-- 7,a7 ! removal ( m>ijuana products f ! premises ( a produc]1 or f int]nal rev5ue bond "u section #eijd1 z ! ,secret>y %all by regulation prescribe1 7,b7 release ( su* products f cu/oms cu/ody1 or 7,c7 smuggl+ or o!r unlawful importation ( su* products into ! ,unit$ ,/ates4 7#aa7 ,retail] ,! t]m retail] means a p]son :o sells m>ijuana products to consum]s4 #eijc4 ,liability & me?od ( paym5t 7a7 ,liability = tax 7#a7 ,orig9al liability ,! produc] or import] ( any m>ijuana product %all be liable = ! taxes impos$ !reon by section #eija4 7#b7 ,transf] ( liability 7,a7 ,9 g5]al ,:5 m>ijuana products are transf]r$1 )\t paym5t ( tax1 pursuant to section #eijd1 ! liability = tax %all be transf]r$ 9 accordance ) ! provisions ( ?is p>agraph4 7,b7 ,transf] betwe5 produc] & export w>eh\se proprietor ,9 ! case ( m>ijuana products :i* are transf]r$ betwe5 ! bond$ premises ( produc]s & export w>eh\se proprietors1 ! transf]ee %all become liable = ! tax ^u receipt by ! transf]ee ( su* articles1 & ! transf]or %all !reupon be reliev$ ( _! liability = su* tax4 7,c7 ,transf] f cu/oms cu/ody to produc] ,9 ! case ( m>ijuana products :i* are releas$ 9 bond f cu/oms cu/ody = transf] to ! bond$ premises ( a produc]1 ! transf]ee %all become liable = ! tax on su* articles ^u release f cu/oms cu/ody1 & ! import] %all !reupon be reliev$ ( _! liability = su* tax4 7,d7 ,return$ to bond ,all provisions ( ?is *apt] applicable to m>ijuana products 9 bond %all be applicable to su* articles return$ to bond ^u )drawal f ! m>ket or return$ to bond aft] previ\s removal = a tax-exempt purpose4 7b7 ,me?od ( paym5t ( tax 7#a7 ,9 g5]al 7,a7 ,det]m9ation & paym5t ( tax ,! taxes impos$ by section #eija %all be det]m9$ at ! "t ( removal ( ! m>ijuana products4 ,su* taxes %all be paid on ! basis ( return4 ,! ,secret>y %all1 by regulations1 prescribe ! p]iod or ! ev5t = :i* su* return %all be made & ! in=mation to be furni%$ on su* return4 7,b7 ,po/ponem5t ,any po/ponem5t "u ?is subsection ( ! paym5t ( taxes det]m9$ at ! "t ( removal %all be condition$ ^u ! fil+ ( su* additional bonds1 & ^u compliance ) su* requirem5ts1 z ! ,secret>y may prescribe = ! protection ( ! rev5ue4 ,! ,secret>y may1 by regulations1 require paym5t ( tax on ! basis ( a return prior to removal ( ! m>ijuana products :]e a p]son defaults 9 ! po/pon$ paym5t ( tax on ! basis ( a return "u ?is subsection or regulations prescrib$ !reund]4 7,c7 ,adm9i/ration & p5alties ,all adm9i/rative & p5alty provisions ( ?is title1 ins(> z applicable1 %all apply to any tax impos$ by section #eija4 7#b7 ,"t = paym5t ( taxes 7,a7 ,9 g5]al ,except z o!rwise provid$ 9 ?is p>agraph1 9 ! case ( taxes on m>ijuana products remov$ dur+ any semimon?ly p]iod "u bond = def]r$ paym5t ( tax1 ! la/ day = paym5t ( su* taxes %all be ! #ad? day aft] ! la/ day ( su* semimon?ly p]iod4 7,b7 ,import$ articles ,9 ! case ( m>ijuana products :i* are import$ into ! ,unit$ ,/ates1 ! foll[+ provisions %all apply3 7i7 ,9 g5]al ,! la/ day = paym5t ( tax %all be ! #ad? day aft] ! la/ day ( ! semimon?ly p]iod dur+ :i* ! article is ent]$ into ! cu/oms t]ritory ( ! ,unit$ ,/ates4 7ii7 ,special rule = entry ( w>eh\s+ ,except z provid$ 9 clause 7iv71 9 ! case ( an entry = w>eh\s+1 ! la/ day = paym5t ( tax %all n be lat] ?an ! #ad? day aft] ! la/ day ( ! semimon?ly p]iod dur+ :i* ! article is remov$ f ! fir/ su* w>eh\se4 7iii7 ,=eign trade zones ,except z provid$ 9 clause 7iv7 & 9 regulations prescrib$ by ! ,secret>y1 articles br\ght into a =eign trade zone %all1 not)/&+ any o!r provision ( law1 be treat$ = purposes ( ?is subsection z if su* zone 7 a s+le cu/oms w>eh\se4 7iv7 ,exception = articles de/9$ = export ,clauses 7ii7 & 7iii7 %all n apply to any article :i* is %[n to ! satisfaction ( ! ,secret>y to be de/9$ = export4 7,c7 ,m>ijuana products br\ght into ! ,unit$ ,/ates f ,pu]to ,rico ,9 ! case ( m>ijuana products :i* are br\ght into ! ,unit$ ,/ates f ,pu]to ,rico1 ! la/ day = paym5t ( tax %all be ! #ad? day aft] ! la/ day ( ! semimon?ly p]iod dur+ :i* ! article is br\ght into ! ,unit$ ,/ates4 7,d7 ,special rule :]e due date falls on ,saturday1 ,sunday1 or holiday ,not)/&+ section #gejc1 if1 b = ?is subp>agraph1 ! due date "u ?is p>agraph w\ld fall on a ,saturday1 ,sunday1 or a legal holiday 7z def9$ 9 section #gejc71 su* due date %all be ! imm$iately prec$+ day :i* is n a ,saturday1 ,sunday1 or su* a holiday4 7,e7 ,special rule = unlawfully produc$ m>ijuana products ,9 ! case ( any m>ijuana products produc$ 9 ! ,unit$ ,/ates at any place o!r ?an ! premises ( a produc] t has fil$ ! bond & obta9$ ! p]mit requir$ "u ?is *apt]1 tax %all be due & payable imm$iately ^u production4 7#c7 ,paym5t by electronic fund transf] ,any p]son :o 9 any #ab-mon? p]iod1 end+ ,decemb] #ca1 0 liable = a gross am\nt equal to or exce$+ #e1jjj1jjj 9 taxes impos$ on m>ijuana products by section #eija 7or section #gfeb7 %all pay su* taxes dur+ ! succe$+ cal5d> ye> by electronic fund transf] 7z def9$ 9 section #ejfa7;e77#b77 to a ,f$]al ,res]ve ,bank4 ,rules simil> to ! rules ( section #ejfa7;e77#c7 %all apply to ! #e1jjj1jjj am\nt specifi$ 9 ! prec$+ s5t5ce4 7c7 ,def9ition ( ,price 7#a7 ,conta9]s1 pack+ & transportation *>ges ,9 det]m9+1 = ! purposes ( ?is *apt]1 ! price = :i* an article is sold1 !re %all be includ$ any *>ge = cov]+s & conta9]s ( :atev] nature1 & any *>ge incid5t to plac+ ! article 9 condition pack$ ready = %ipm5t1 b !re %all be exclud$ ! am\nt ( tax impos$ by ?is *apt]1 :e!r or n /at$ z a sep>ate *>ge4 ,a transportation1 deliv]y1 insurance1 in/allation1 or o!r *>ge 7n requir$ by ! prec$+ s5t5ce to be includ$7 %all be exclud$ f ! price only if ! am\nt !re( is e/abli%$ to ! satisfaction ( ! ,secret>y 9 accordance ) regulations4 7#b7 ,con/ructive sale price 7,a7 ,9 g5]al ,if an article is sold directly to consum]s1 sold on consignm5t1 or sold 7o!rwise ?an ?r\gh an arm's l5g? transaction7 at less ?an ! fair m>ket price1 or if ! price = :i* ! article sold _c be det]m9$1 ! tax "u section #eija7;a7 %all be comput$ on ! price = :i* su* articles are sold1 9 ! ord9>y c\rse ( trade1 by produc]s !re(1 z det]m9$ by ! ,secret>y4 7,b7 ,arm's l5g? 7i7 ,9 g5]al ,= purposes ( ?is section1 a sale is consid]$ to be made "u circum/ances o!rwise ?an at arm's l5g? if-- 7,i7 ! p>ties are memb]s ( ! same controll$ gr\p1 :e!r or n su* control is actually ex]cis$ to influ5ce ! sale price1 or 7,,ii7 ! sale is made pursuant to special arrangem5ts betwe5 a produc] & a pur*as]4 7ii7 ,controll$ gr\ps 7,i7 ,9 g5]al ,! t]m controll$ gr\p has ! mean+ giv5 to su* t]m by subsection 7a7 ( section #aefc1 except t m ?an #ej p]c5t %all be sub/itut$ = at lea/ #hj p]c5t ea* place x appe>s 9 su* subsection4 7,,ii7 ,controll$ gr\ps :i* include non9corporat$ p]sons ,"u regulations prescrib$ by ! ,secret>y1 pr9ciples simil> to ! pr9ciples ( subclause 7,i7 %all apply to a gr\p ( p]sons "u common control :]e "o or m ( su* p]sons is n a corporation4 7d7 ,p>tial paym5ts & in/allm5t acc\nts 7#a7 ,p>tial paym5ts ,9 ! case (-- 7,a7 a contract = ! sale ( an article :]e9 x is provid$ t ! price %all be paid by in/allm5ts & title to ! article sold does n pass until a future date not)/&+ p>tial paym5t by in/allm5ts1 7,b7 a conditional sale1 or 7,c7 a *attel mortgage arrangem5t :]e9 x is provid$ t ! sales price %all be paid 9 in/allm5ts1 !re %all be paid ^u ea* paym5t ) respect to ! article a p]c5tage ( su* paym5t equal to ! rate ( tax 9 effect on ! date su* paym5t is due4 7#b7 ,sales ( in/allm5t acc\nts ,if in/allm5t acc\nts1 ) respect to paym5ts on :i* tax is be+ comput$ z provid$ 9 p>agraph 7#a71 are sold or o!rwise dispos$ (1 !n p>agraph 7#a7 %all n apply ) respect to any subsequ5t paym5ts on su* acc\nts 7o!r ?an subsequ5t paym5ts on return$ acc\nts ) respect to :i* cr$it or refund is all[able by reason ( section #fdaf7;b77#e771 b in/ead-- 7,a7 !re %all be paid an am\nt equal to ! diff]5ce betwe5-- 7i7 ! tax previ\sly paid on ! paym5ts on su* in/allm5t acc\nts1 & 7ii7 ! total tax :i* w\ld be payable if su* in/allm5t acc\nts _h n be5 sold or o!rwise dispos$ ( 7comput$ z provid$ 9 p>agraph 7#a771 except t 7,b7 if any su* sale is pursuant to ! ord] (1 or subject to ! approval (1 a c\rt ( compet5t jurisdiction 9 a bankruptcy or insolv5cy proce$+1 ! am\nt comput$ "u subp>agraph 7,a7 %all n exce$ ! sum ( ! am\nts comput$ by multiply+-- 7i7 ! proportionate %>e ( ! am\nt = :i* su* acc\nts are sold :i* is allocable to ea* unpaid in/allm5t paym5t1 by 7ii7 ! rate ( tax "u ?is *apt] 9 effect on ! date su* unpaid in/allm5t paym5t is or 0 due4 ,! sum ( ! am\nts payable "u ?is subsection 9 respect ( ! sale ( any article %all n exce$ ! total tax4 #eijd4 ,exemption f tax 7a7 ,9 g5]al ,m>ijuana products on :i* ! int]nal rev5ue tax has n be5 paid or det]m9$ may1 subject to su* regulations z ! ,secret>y %all prescribe1 be )drawn f ! bond$ premises ( any produc] 9 approv$ conta9]s free ( tax & n = resale = use-- 7#a7 exclusively 9 sci5tific rese>* by a laboratory1 7#b7 by a proprietor ( a m>ijuana production facility 9 rese>*1 developm5t1 or te/+ 7o!r ?an consum] te/+ or o!r m>ket analysis7 ( processes1 sy/ems1 mat]ials1 or equipm5t1 relat+ to m>ijuana or m>ijuana op]ations1 "u su* limitations & conditions z to quantities1 use1 & acc\ntability z ! ,secret>y may by regulations require = ! protection ( ! rev5ue1 or 7#c7 by ! ,unit$ ,/ates or any gov]nm5tal ag5cy !re(1 any ,/ate1 any political subdivision ( a ,/ate1 or ! ,di/rict ( ,columbia1 = nonconsumption purposes4 7b7 ,m>ijuana products transf]r$ or remov$ 9 bond f dome/ic factories & export w>eh\ses 7#a7 ,9 g5]al ,subject to su* regulations & "u su* bonds z ! ,secret>y %all prescribe1 a produc] or export w>eh\se proprietor may transf] m>ijuana products1 )\t paym5t ( tax1 to ! bond$ premises ( ano!r produc] or export w>eh\se proprietor1 or remove su* articles1 )\t paym5t ( tax1 = %ipm5t to a =eign c\ntry1 ,pu]to ,rico1 ! ,virg9 ,isl&s1 or a possession ( ! ,unit$ ,/ates1 or = consumption beyond ! jurisdiction ( ! int]nal rev5ue laws ( ! ,unit$ ,/ates4 7#b7 ,label+ ,m>ijuana products may n be transf]r$ or remov$ "u ?is subsection unless su* products be> su* m>ks1 labels1 or notices z ! ,secret>y %all by regulations prescribe4 7c7 ,m>ijuana products releas$ 9 bond f cu/oms cu/ody ,m>ijuana products import$ or br\ght into ! ,unit$ ,/ates may be releas$ f cu/oms cu/ody1 )\t paym5t ( tax1 = deliv]y to a produc] or export w>eh\se proprietor if su* articles are n put up 9 packages1 9 accordance ) su* regulations & "u su* bond z ! ,secret>y %all prescribe4 7d7 ,m>ijuana products export$ & return$ ,m>ijuana products classifiable "u item #ihja4jj4aj ( ! ,h>moniz$ ,t>iff ,s*$ule ( ! ,unit$ ,/ates 7relat+ to duty on c]ta9 articles previ\sly export$ & return$71 z 9 effect on ! date ( ! enactm5t ( ! ,m>ijuana ,rev5ue & ,regulation ,act1 may be releas$ f cu/oms cu/ody1 )\t paym5t ( t "p ( ! duty attributable to ! int]nal rev5ue tax = deliv]y to ! orig9al produc] ( su* m>ijuana products or to ! export w>eh\se proprietor au?oriz$ by su* produc] to receive su* products1 9 accordance ) su* regulations & "u su* bond z ! ,secret>y %all prescribe4 ,^u su* release su* products %all be subject to ?is *apt] z if !y _h n be5 export$ or o!rwise remov$ f int]nal rev5ue bond4 #eije4 ,cr$it1 refund1 or drawback ( tax 7a7 ,cr$it or refund 7#a7 ,9 g5]al ,cr$it or refund ( any tax impos$ by ?is *apt] or section #gfeb %all be all[$ or made 7)\t int]e/7 to ! produc]1 import]1 or export w>eh\se proprietor on pro( satisfactory to ! ,secret>y t ! claimant produc]1 import]1 or export w>eh\se proprietor has paid ! tax on-- 7,a7 m>ijuana products )drawn f ! m>ket by ! claimant1 or 7,b7 su* products lo/ 7o!rwise ?an by !ft7 or de/roy$1 by fire1 casualty1 or act ( ,god1 :ile 9 ! possession or own]%ip ( ! claimant4 7#b7 ,m>ijuana products lo/ or de/roy$ 9 bond 7,a7 ,ext5t ( loss all[ance ,no tax %all be collect$ 9 respect ( m>ijuana products lo/ or de/roy$ :ile 9 bond1 except t su* tax %all be collect$-- 7i7 9 ! case ( loss by !ft1 unless ! ,secret>y f9ds t ! !ft occurr$ )\t connivance1 collusion1 fraud1 or neglig5ce on ! "p ( ! proprietor ( m>ijuana production facility1 own]1 consignor1 consignee1 bailee1 or c>ri]1 or _! employees or ag5ts1 7ii7 9 ! case ( volunt>y de/ruction1 unless su* de/ruction is c>ri$ out z provid$ 9 p>agraph 7#c71 & 7iii7 9 ! case ( an unexpla9$ %ortage ( m>ijuana products4 7,b7 ,pro( ( loss ,9 any case 9 :i* m>ijuana products are lo/ or de/roy$1 :e!r by !ft or o!rwise1 ! ,secret>y may require ! proprietor ( a m>ijuana production facility or o!r p]son liable = ! tax to file a claim = relief f ! tax & submit pro( z to ! cause ( su* loss4 ,9 e case :]e x appe>s t ! loss 0 by !ft1 ! burd5 %all be ^u ! proprietor ( ! m>ijuana production facility or o!r p]son responsible = ! tax "u section #eija to e/abli% to ! satisfaction ( ! ,secret>y t su* loss did n occur z ! result ( connivance1 collusion1 fraud1 or neglig5ce on ! "p ( ! proprietor ( ! m>ijuana production facility1 own]1 consignor1 consignee1 bailee1 or c>ri]1 or _! employees or ag5ts4 7,c7 ,refund ( tax ,9 any case :]e ! tax w\ld n be collectible by virtue ( subp>agraph 7,a71 b su* tax has be5 paid1 ! ,secret>y %all refund su* tax4 7,d7 ,limitations ,except z provid$ 9 subp>agraph 7,e71 no tax %all be abat$1 remitt$1 cr$it$1 or refund$ "u ?is p>agraph :]e ! loss occurr$ aft] ! tax 0 det]m9$4 ,! abatem5t1 remission1 cr$it1 or refund ( taxes provid$ = by subp>agraphs 7,a7 & 7,c7 9 ! case ( loss ( m>ijuana products by !ft %all only be all[$ to ! ext5t t ! claimant is n indemnifi$ aga9/ or recomp5s$ 9 respect ( ! tax = su* loss4 7,e7 ,applicability ,! provisions ( ?is p>agraph %all ext5d to & apply 9 respect ( m>ijuana products lo/ aft] ! tax 0 det]m9$ & be=e completion ( ! physical removal ( ! m>ijuana products f ! bond$ premises4 7#c7 ,volunt>y de/ruction ,! proprietor ( a m>ijuana production facility or o!r p]sons liable = ! tax impos$ by ?is *apt] or by section #gfeb ) respect to any m>ijuana product 9 bond may volunt>ily de/roy su* products1 b only if su* de/ruction is "u su* sup]vision & "u su* regulations z ! ,secret>y may prescribe4 7#d7 ,limitation ,any claim = cr$it or refund ( tax "u ?is subsection %all be fil$ )9 #f mon?s aft] ! date ( ! )drawal f ! m>ket1 loss1 or de/ruction ( ! products to :i* ! claim relates1 & %all be 9 su* =m & conta9 su* in=mation z ! ,secret>y %all by regulations prescribe4 7b7 ,drawback ( tax ,!re %all be an all[ance ( drawback ( tax paid on m>ijuana products1 :5 %ipp$ f ! ,unit$ ,/ates1 9 accordance ) su* regulations & ^u ! fil+ ( su* bond z ! ,secret>y %all prescribe4 ,b ,occupational ,tax ,sec4 #eiaa4 ,imposition & rate ( tax4,sec4 #eiab4 ,paym5t ( tax4,sec4 #eiac4 ,provisions relat+ to liability = occupational taxes4,sec4 #eiad4 ,application to ,/ate laws4 #eiaa4 ,imposition & rate ( tax 7a7 ,9 g5]al ,any p]son engag$ 9 bus9ess z a produc] or an export w>eh\se proprietor %all pay a tax ( #a1jjj p] ye> 7ref]r$ to 9 ?is sub*apt] z an occupational tax7 9 respect ( ea* premises at :i* su* bus9ess is c>ri$ on4 7b7 ,p5alty = failure ,to regi/] ,any p]son engag$ 9 bus9ess z a produc] or an export w>eh\se proprietor :o willfully fails to pay ! occupation tax %all be f9$ n m ?an #e1jjj1 or imprison$ n m ?an #b ye>s1 or bo?1 = ea* su* (f5se4 #eiab4 ,paym5t ( tax 7a7 ,condition prec$5t to c>ry+ on bus9ess ,no p]son %all be engag$ 9 or c>ry on any trade or bus9ess subject to ! occupational tax until su* p]son has paid su* tax4 7b7 ,computation 7#a7 ,9 g5]al ,! occupational tax %all be impos$-- 7,a7 z ( on ! fir/ day ( ,july 9 ea* ye>1 or 7,b7 on comm5c+ any trade or bus9ess on :i* su* tax is impos$4 7#b7 ,p]iod ,9 ! case ( a tax impos$ "u subp>agraph 7,a7 ( p>agraph 7#a71 ! occupational tax %all be reckon$ = #a ye>1 & 9 ! case ( subp>agraph 7,b7 ( su* p>agraph1 x %all be reckon$ proportionately1 f ! fir/ day ( ! mon? 9 :i* ! liability to su* tax comm5c$1 to & includ+ ! #cj? day ( ,june foll[+4 7c7 ,me?od ( paym5t 7#a7 ,paym5t by return ,! occupational tax %all be paid on ! basis ( a return "u su* regulations z ! ,secret>y %all prescribe4 7#b7 ,/amp d5ot+ paym5t ( tax ,aft] receiv+ a prop]ly execut$ return & remittance ( any occupational tax1 ! ,secret>y %all issue to ! taxpay] an appropriate /amp z a receipt d5ot+ paym5t ( ! tax4 ,?is p>agraph %all n apply 9 ! case ( a return cov]+ liability = a pa/ p]iod4 #eiac4 ,provisions relat+ to liability = occupational taxes 7a7 ,p>tn]s ,any numb] ( p]sons do+ bus9ess 9 p>tn]%ip at any "o place %all be requir$ to pay a s+le occupational tax4 7b7 ,diff]5t bus9esses ( same own]%ip & location ,:5ev] m ?an "o ( ! pursuits or occupations describ$ 9 ?is sub*apt] are c>ri$ on 9 ! same place by ! same p]son at ! same "t1 except z o!rwise provid$ 9 ?is sub*apt]1 ! occupational tax %all be paid = ea* accord+ to ! rates sev]ally prescrib$4 7c7 ,bus9esses 9 m ?an "o location 7#a7 ,liability = tax ,! paym5t ( ! occupational tax %all n exempt f an additional occupational tax ! p]son c>ry+ on a trade or bus9ess 9 any o!r place ?an t /at$ 9 ! regi/] kept 9 ! (fice ( ! (ficial 9 *>ge ( ! int]nal rev5ue di/rict4 7#b7 ,/orage ,no?+ conta9$ 9 p>agraph 7#a7 %all require imposition ( an occupational tax = ! /orage ( m>ijuana products at a location o!r ?an ! place :]e su* products are sold or (f]$ = sale4 7#c7 ,place 7,a7 ,9 g5]al ,= purposes ( ?is section1 ! t]m place means ! entire (fice1 plant or area ( ! bus9ess 9 any "o location "u ! same proprietor%ip4 7,b7 ,divisions ,= purposes ( ?is p>agraph1 any passageways1 /reets1 highways1 rail cross+s1 wat]ways1 or p>titions divid+ ! premises %all n be deem$ suffici5t sep>ation to require an additional occupational tax1 if ! v>i\s divisions are o!rwise contigu\s4 7d7 ,dea? or *ange ( location 7#a7 ,9 g5]al ,9 addition to ! p]son :o has paid ! occupational tax = ! c>ry+ on ( any bus9ess at any place1 any p]son describ$ 9 p>agraph 7#b7 may secure ! "r to c>ry on1 )\t incurr+ any additional occupational tax1 ! same bus9ess at ! same place = ! rema9d] ( ! taxable p]iod = :i* ! occupational tax 0 paid4 7#b7 ,eligible p]sons ,! p]sons describ$ 9 ?is p>agraph are ! foll[+3 7,a7 ,! surviv+ sp\se or *ild1 or executor or adm9i/rator or o!r legal repres5tative1 ( a deceas$ taxpay]4 7,b7 ,a husb& or wife succe$+ to ! bus9ess ( 8 or h] liv+ sp\se4 7,c7 ,a receiv] or tru/ee 9 bankruptcy1 or an assignee = b5efit ( cr$itors4 7,d7 ,! p>tn] or p>tn]s rema9+ aft] dea? or )drawal ( a memb] ( a p>tn]%ip4 7#c7 ,*ange ( location ,:5 any p]son moves to any place o!r ?an ! place = :i* occupational tax 0 paid = ! c>ry+ on ( any bus9ess1 su* p]son may secure ! "r to c>ry on1 )\t incurr+ additional occupational tax1 ! same bus9ess at ! new location = ! rema9d] ( ! taxable p]iod = :i* ! occupational tax 0 paid4 ,to secure ! "r to c>ry on ! bus9ess )\t incurr+ additional occupational tax1 ! successor1 or ! p]son relocat+ _! bus9ess1 mu/ regi/] ! succession or relocation ) ! ,secret>y 9 accordance ) regulations prescrib$ by ! ,secret>y4 7e7 ,f$]al ag5cies or in/rum5talities ,any tax impos$ by ?is sub*apt] %all apply to any ag5cy or in/rum5tality ( ! ,unit$ ,/ates unless su* ag5cy or in/rum5tality is grant$ by /atute a specific exemption f su* tax4 #eiad4 ,application to ,/ate laws ,! paym5t ( any tax impos$ by ?is sub*apt] = c>ry+ on any trade or bus9ess %all n be held to-- 7#a7 exempt any p]son f any p5alty or puni%m5t provid$ by ! laws ( any ,/ate = c>ry+ on su* trade or bus9ess )9 su* ,/ate1 or 9 any mann] to au?orize ! comm5cem5t or cont9uance ( su* trade or bus9ess contr>y to ! laws ( su* ,/ate or 9 places prohibit$ by municipal law1 or 7#b7 prohibit any ,/ate f plac+ a duty or tax on ! same trade or bus9ess1 = ,/ate or o!r purposes4 ,c ,bond & ,p]mits ,sec4 #eiba4 ,e/abli%m5t & bond4,sec4 #eibb4 ,application = p]mit4,sec4 #eibc4 ,p]mit4 #eiba4 ,e/abli%m5t & bond 7a7 ,prohibition on production outside ( bond$ m>ijuana production facility 7#a7 ,9 g5]al ,except z au?oriz$ by ! ,secret>y or on ! bond$ premises ( a m>ijuana production facility duly au?oriz$ to produce m>ijuana products accord+ to law-- 7,a7 no m>ijuana may be plant$1 cultivat$1 h>ve/$1 or gr[n 9 any build+ or on any premises1 & 7,b7 no m>ijuana product may be manufactur$1 comp\nd$1 conv]t$1 process$1 prep>$1 or packag$ 9 any build+ or on any premises4 7#b7 ,au?oriz$ produc]s only ,no p]son o!r ?an a produc] :i* has fil$ ! bond requir$ "u subsection 7b7 & receiv$ a p]mit describ$ 9 section #eibc may produce any m>ijuana product4 7b7 ,bond 7#a7 ,:5 requir$ ,e p]son1 be=e comm5c+ bus9ess z a produc] or an export w>eh\se proprietor1 %all file su* bond1 condition$ ^u compliance ) ?is *apt] & regulations issu$ !reund]1 9 su* =m1 am\nt1 & mann] z ! ,secret>y %all by regulation prescribe4 ,a new or additional bond may be requir$ :5ev] ! ,secret>y consid]s su* action necess>y = ! protection ( ! rev5ue4 7#b7 ,approval or disapproval ,no p]son %all engage 9 su* bus9ess until he receives notice ( approval ( su* bond4 ,a bond may be disapprov$1 ^u notice to ! pr9cipal on ! bond1 if ! ,secret>y det]m9es t ! bond is n adequate to protect ! rev5ue4 7#c7 ,cancellation ,any bond fil$ h]eund] may be cancel$1 ^u notice to ! pr9cipal on ! bond1 :5ev] ! ,secret>y det]m9es t ! bond no long] adequately protects ! rev5ue4 #eibb4 ,application = p]mit 7a7 ,9 g5]al ,e p]son1 be=e comm5c+ bus9ess z a m>ijuana ent]prise1 & at su* o!r "t z ! ,secret>y %all by regulation prescribe1 %all make application = ! p]mit provid$ = 9 section #eibc4 ,! application %all be 9 su* =m z ! ,secret>y %all prescribe & %all set =?1 tru?fully & accurately1 ! in=mation call$ = on ! =m4 ,su* application may be reject$ & ! p]mit d5i$ if ! ,secret>y1 aft] notice & opportunity = he>+1 f9ds t-- 7#a7 ! premises on :i* x is propos$ to conduct ! m>ijuana ent]prise are n adequate to protect ! rev5ue1 7#b7 ! activity propos$ to be c>ri$ out at su* premises does n meet su* m9imum capacity or activity requirem5ts z ! ,secret>y may prescribe1 or 7#c7 su* p]son 7includ+1 9 ! case ( a corporation1 any (fic]1 director1 or pr9cipal /ockhold] &1 9 ! case ( a p>tn]%ip1 a p>tn]7-- 7,a7 is1 by reason ( _! bus9ess exp]i5ce1 f9ancial /&+1 or trade connections or by reason ( previ\s or curr5t legal proce$+s involv+ a felony violation ( any o!r provision ( ,f$]al crim9al law relat+ to m>ijuana or m>ijuana products1 n likely to ma9ta9 op]ations 9 compliance ) ?is *apt]1 7,b7 has be5 convict$ ( a felony violation ( any provision ( ,f$]al or ,/ate crim9al law relat+ to m>ijuana or m>ijuana products1 or 7,c7 has fail$ to disclose any mat]ial in=mation requir$ or made any mat]ial false /atem5t 9 ! application !re=4 #eibc4 ,p]mit 7a7 ,issuance ,a p]son %all n engage 9 bus9ess z a m>ijuana ent]prise )\t a p]mit to engage 9 su* bus9ess4 ,su* p]mit1 condition$ ^u compliance ) ?is *apt] & regulations issu$ !reund]1 %all be issu$ 9 su* =m & 9 su* mann] z ! ,secret>y %all by regulation prescribe4 ,a new p]mit may be requir$ at su* o!r "t z ! ,secret>y %all by regulation prescribe4 7b7 ,susp5sion or ,revocation 7#a7 ,%[ cause he>+ ,if ! ,secret>y has reason to believe t any p]son hold+ a p]mit-- 7,a7 has n 9 good fai? compli$ ) ?is *apt]1 or ) any o!r provision ( ?is title involv+ int5t to defraud1 7,b7 has violat$ ! conditions ( su* p]mit1 7,c7 has fail$ to disclose any mat]ial in=mation requir$ or made any mat]ial false /atem5t 9 ! application = su* p]mit1 7,d7 has fail$ to ma9ta9 _! premises 9 su* mann] z to protect ! rev5ue1 7,e7 is1 by reason ( previ\s or curr5t legal proce$+s involv+ a felony violation ( any o!r provision ( ,f$]al crim9al law relat+ to m>ijuana1 n likely to ma9ta9 op]ations 9 compliance ) ?is *apt]1 or 7,f7 has be5 convict$ ( a felony violation ( any provision ( ,f$]al or ,/ate crim9al law relat+ to m>ijuana or m>ijuana products1 ! ,secret>y %all issue an ord]1 /at+ ! facts *>g$1 cit+ su* p]son to %[ cause :y _! p]mit %\ld n be susp5d$ or revok$4 7#b7 ,action foll[+ he>+ ,if1 aft] he>+1 ! ,secret>y f9ds t su* p]son has n %[n cause :y _! p]mit %\ld n be susp5d$ or revok$1 su* p]mit %all be susp5d$ = su* p]iod z ! ,secret>y deems prop] or %all be revok$4 7c7 ,in=mation report+ ,! ,secret>y may require-- 7#a7 in=mation report+ by any p]son issu$ a p]mit "u ?is section1 & 7#b7 in=mation report+ by su* o!r p]sons z ! ,secret>y deems necess>y to c>ry out ?is *apt]4 7d7 ,inspection or disclosure ( in=mation ,= rules relat+ to inspection & disclosure ( returns & return in=mation1 see section #fajc7o74 ,d ,op]ations ,sec4 #eica4 ,inv5tories1 reports1 & records4,sec4 #eicb4 ,packag+ & label+4,sec4 #eicc4 ,pur*ase1 receipt1 possession1 or sale ( m>ijuana products aft] removal4,sec4 #eicd4 ,re/rictions relat+ to m>ks1 labels1 notices1 & packages4,sec4 #eice4 ,re/riction on importation ( previ\sly export$ m>ijuana products4 #eica4 ,inv5tories1 reports1 & records ,e produc]1 import]1 & export w>eh\se proprietor %all-- 7#a7 make a true & accurate inv5tory at ! "t ( comm5c+ bus9ess1 at ! "t ( conclud+ bus9ess1 & at su* o!r times1 9 su* mann] & =m1 & to include su* items1 z ! ,secret>y %all by regulation prescribe1 ) su* inv5tories to be subject to v]ification by any int]nal rev5ue (fic]1 7#b7 make reports conta9+ su* in=mation1 9 su* =m1 at su* times1 & = su* p]iods z ! ,secret>y %all by regulation prescribe1 & 7#c7 keep su* records 9 su* mann] z ! ,secret>y %all by regulation prescribe1 ) su* records to be available = inspection by any int]nal rev5ue (fic] dur+ bus9ess h\rs4 #eicb4 ,packag+ & label+ 7a7 ,packages ,all m>ijuana products %all1 be=e removal1 be put up 9 su* packages z ! ,secret>y %all by regulation prescribe4 7b7 ,m>ks1 labels1 & notices ,e package ( m>ijuana products %all1 be=e removal1 be> ! m>ks1 labels1 & notices if any1 t ! ,secret>y by regulation prescribes4 7c7 ,lott]y features ,no c]tificate1 c\pon1 or o!r device purport+ to be or to repres5t a ticket1 *ance1 %>e1 or an int]e/ 91 or dep5d5t on1 ! ev5t ( a lott]y %all be conta9$ 91 atta*$ to1 or /amp$1 m>k$1 writt51 or pr9t$ on any package ( m>ijuana products4 7d7 ,indec5t or immoral mat]ial prohibit$ ,no indec5t or immoral picture1 pr9t1 or repres5tation %all be conta9$ 91 atta*$ to1 or /amp$1 m>k$1 writt51 or pr9t$ on any package ( m>ijuana products4 7e7 ,exceptions ,subject to regulations prescrib$ by ! ,secret>y1 m>ijuana products may be exempt$ f subsections 7a7 & 7b7 if su* products are-- 7#a7 = exp]im5tal purposes1 or 7#b7 transf]r$ to ! bond$ premises ( ano!r produc] or export w>eh\se proprietor or releas$ 9 bond f cu/oms cu/ody = deliv]y to a produc]4 #eicc4 ,pur*ase1 receipt1 possession1 or sale ( m>ijuana products aft] removal 7a7 ,re/riction ,no p]son %all-- 7#a7 ) int5t to defraud ! ,unit$ ,/ates1 pur*ase1 receive1 possess1 (f] = sale1 or sell or o!rwise dispose (1 aft] removal1 any m>ijuana products-- 7,a7 ^u :i* ! tax has n be5 paid or det]m9$ 9 ! mann] & at ! "t prescrib$ by ?is *apt] or regulations !reund]1 or 7,b7 :i*1 aft] removal )\t paym5t ( tax pursuant to section #eijd1 h be5 div]t$ f ! applicable purpose or use specifi$ 9 t section1 7#b7 ) int5t to defraud ! ,unit$ ,/ates1 pur*ase1 receive1 possess1 (f] = sale1 or sell or o!rwise dispose (1 aft] removal1 any m>ijuana products :i* are n put up 9 packages z requir$ "u section #eicb or :i* are put up 9 packages n be>+ ! m>ks1 labels1 & notices1 z requir$ "u su* section1 or 7#c7 o!rwise ?an ) int5t to defraud ! ,unit$ ,/ates1 pur*ase1 receive1 possess1 (f] = sale1 or sell or o!rwise dispose (1 aft] removal1 any m>ijuana products :i* are n put up 9 packages z requir$ "u section #eicb or :i* are put up 9 packages n be>+ ! m>ks1 labels1 & notices1 z requir$ "u su* section4 7b7 ,exception ,p>agraph 7#c7 ( subsection 7a7 %all n prev5t ! sale or deliv]y ( m>ijuana products directly to consum]s f prop] packages1 nor apply to su* articles :5 s sold or deliv]$4 7c7 ,liability to tax ,any p]son :o possesses m>ijuana products 9 violation ( p>agraph 7#a7 or 7#b7 ( subsection 7a7 %all be liable = a tax equal to ! tax on su* articles4 #eicd4 ,re/rictions relat+ to m>ks1 labels1 notices1 & packages ,no p]son %all1 ) int5t to defraud ! ,unit$ ,/ates1 de/roy1 oblit]ate1 or deta* any m>k1 label1 or notice prescrib$ or au?oriz$1 by ?is *apt] or regulations !reund]1 to appe> on1 or be affix$ to1 any package ( m>ijuana products be=e su* package is empti$4 #eice4 ,re/riction on importation ( previ\sly export$ m>ijuana products 7a7 ,export label$ m>ijuana products 7#a7 ,9 g5]al ,m>ijuana products produc$ 9 ! ,unit$ ,/ates & label$ = exportation "u ?is *apt]-- 7,a7 may be transf]r$ to or remov$ f ! premises ( a produc] or an export w>eh\se proprietor only if su* articles are be+ transf]r$ or remov$ )\t tax 9 accordance ) section #eijd1 7,b7 may be import$ or br\ght into ! ,unit$ ,/ates1 aft] _! exportation1 only if su* articles ei!r are eligible to be releas$ f cu/oms cu/ody ) ! p>tial duty exemption provid$ 9 section #eijd7;d7 or are return$ to ! orig9al produc] ( su* article z provid$ 9 section #eijd7;c71 & 7,c7 may n be sold or held = sale = dome/ic consumption 9 ! ,unit$ ,/ates unless su* articles are remov$ f _! export packag+ & repackag$ by ! orig9al produc] into new packag+ t does n conta9 an export label4 7#b7 ,alt]ations by p]sons o!r ?an orig9al produc] ,?is section %all apply to articles label$ = export ev5 if ! packag+ or ! appe>ance ( su* packag+ to ! consum] ( su* articles has be5 modifi$ or alt]$ by a p]son o!r ?an ! orig9al produc] s z to remove or conceal or attempt to remove or conceal 7includ+ by ! placem5t ( a /ick] ov]7 any export label4 7#c7 ,exports include %ipm5ts to ,pu]to ,rico ,= purposes ( ?is section1 section #eijd7;d71 section #eida1 & su* o!r provisions z ! ,secret>y may specify by regulations1 ref]5ces to exportation %all be treat$ z includ+ a ref]5ce to %ipm5t to ! ,commonweal? ( ,pu]to ,rico4 7b7 ,export label ,= purposes ( ?is section1 an article is label$ = export or conta9s an export label if x be>s ! m>k1 label1 or notice requir$ "u section #eijd7;b74 ,e ,p5alties ,sec4 #eida4 ,civil p5alties4,sec4 #eidb4 ,crim9al p5alties4 #eida4 ,civil p5alties 7a7 ,omitt+ ,?+s ,requir$ or ,do+ ,?+s ,=bidd5 ,:oev] willfully omits1 neglects1 or refuses to comply ) any duty impos$ ^u !m by ?is *apt]1 or to d1 or cause to be done1 any ( ! ?+s requir$ by ?is *apt]1 or does any?+ prohibit$ by ?is *apt]1 %all 9 addition to any o!r p5alty provid$ 9 ?is title1 be liable to a p5alty ( #aj1jjj1 to be recov]$1 ) co/s ( suit1 9 a civil action1 except :]e a p5alty "u subsection 7b7 or 7c7 or "u section #ffea or #ffec or "p ,,ii ( sub*apt] ,a ( *apt] #fh may be collect$ f su* p]son by assessm5t4 7b7 ,failure ,to ,pay ,tax ,:oev] fails to pay any tax impos$ by ?is *apt] at ! "t prescrib$ by law or regulations1 %all1 9 addition to any o!r p5alty provid$ 9 ?is title1 be liable to a p5alty ( #aj p]c5t ( ! tax due b unpaid4 7c7 ,sale ( ,m>ijuana or ,m>ijuana ,products = ,export 7#a7 ,e p]son :o sells1 rel&s1 or receives )9 ! jurisdiction ( ! ,unit$ ,/ates any m>ijuana products :i* h be5 label$ or %ipp$ = exportation "u ?is *apt]1 7#b7 e p]son :o sells or receives su* rel&$ m>ijuana products1 & 7#c7 e p]son :o aids or abets 9 su* sell+1 rel&+1 or receiv+1 %all1 9 addition to ! tax & any o!r p5alty provid$ 9 ?is title1 be liable = a p5alty equal to ! great] ( #aj1jjj or #aj times ! am\nt ( ! tax impos$ by ?is *apt]4 ,all m>ijuana products rel&$ )9 ! jurisdiction ( ! ,unit$ ,/ates %all be =feit$ to ! ,unit$ ,/ates & de/roy$4 ,all vessels1 vehicles1 & aircraft us$ 9 su* rel&+ or 9 remov+ su* m>ijuana products f ! place :]e rel&$1 %all be =feit$ to ! ,unit$ ,/ates4 7d7 ,applicability ( ,section #fffe ,! p5alties impos$ by subsections 7b7 & 7c7 %all be assess$1 collect$1 & paid 9 ! same mann] z taxes1 z provid$ 9 section #fffe7;a74 7e7 ,cross ,ref]5ces ,= p5alty = failure to make deposits or = ov]/atem5t ( deposits1 see section #ffef4 #eidb4 ,crim9al p5alties 7a7 ,fraudul5t ,(f5ses ,:oev]1 ) int5t to defraud ! ,unit$ ,/ates-- 7#a7 engages 9 bus9ess z a m>ijuana ent]prise )\t fil+ ! application & obta9+ ! p]mit :]e requir$ by ?is *apt] or regulations !reund]1 7#b7 fails to keep or make any record1 return1 report1 or inv5tory1 or keeps or makes any false or fraudul5t record1 return1 report1 or inv5tory1 requir$ by ?is *apt] or regulations !reund]1 7#c7 refuses to pay any tax impos$ by ?is *apt]1 or attempts 9 any mann] to evade or defeat ! tax or ! paym5t !re(1 7#d7 sells or o!rwise transf]s1 contr>y to ?is *apt] or regulations !reund]1 any m>ijuana products subject to tax "u ?is *apt]1 or 7#e7 ) int5t to defraud ! ,unit$ ,/ates1 pur*ases1 receives1 possesses1 (f]s = sale1 or sells or o!rwise disposes (1 any m>ijuana product-- 7,a7 ^u :i* ! tax has n be5 paid or det]m9$ 9 ! mann] & at ! "t prescrib$ by ?is *apt] or regulations !reund]1 or 7,b7 :i*1 )\t paym5t ( tax pursuant to section #eijd1 h be5 div]t$ f ! applicable purpose or use specifi$ 9 t section1 %all1 = ea* su* (f5se1 be f9$ n m ?an #aj1jjj1 or imprison$ n m ?an #e ye>s1 or bo?4 7b7 ,(f5ses relat+ to retail transactions ,any retail] :o sells1 9 any s+le transaction1 m ?an #a ounce ( any m>ijuana product 7or 9 ! case ( any m>ijuana product conta9+ a m>ijuana d]ivative1 an equival5t am\nt1 z e/abli%$ by ! ,secret>y7 %all be1 ^u conviction1 f9$ n m ?an #aj1jjj1 or imprison$ = n m ?an #e ye>s1 or bo?4 7c7 ,o!r ,(f5ses ,:oev]1 o!rwise ?an z provid$ 9 subsections 7a7 & 7b7 & section #eiaa7;b71 violates any provision ( ?is *apt]1 or ( regulations prescrib$ !reund]1 %all1 = ea* su* (f5se1 be f9$ n m ?an #a1jjj1 or imprison$ n m ?an #a ye>1 or bo?4 7d7 ,liability to tax ,any p]son :o possesses m>ijuana products 9 violation ( subsection 7a7 %all be liable = a tax equal to ! tax on su* articles4 4 7b7 ,/udy ,n lat] ?an #b ye>s aft] ! date ( ! enactm5t ( ?is ,act1 & e #e ye>s !reaft]1 ! ,secret>y ( ! ,treasury1 or ! ,secret>y's delegate1 %all-- 7#a7 conduct a /udy conc]n+ ! *>act]i/ics ( ! m>ijuana indu/ry1 includ+ ! numb] ( p]sons op]at+ m>ijuana ent]prises at ea* level ( su* indu/ry1 ! volume ( sales1 ! am\nt ( tax collect$ ea* ye>1 & ! areas ( evasion1 & 7#b7 submit to ,congress recomm5dations to improve ! regulation ( ! indu/ry & ! adm9i/ration ( ! relat$ tax4 7c7 ,con=m+ ,am5dm5t ,section #fajc7o77#a77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ & fire>ms & ins]t+ fire>ms1 & m>ijuana4 7d7 ,cl]ical am5dm5t ,! table ( *apt]s = subtitle ,e ( title ,i ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new *apt]3 ,*apt] #ef4 ,m>ijuana ,products 4 7e7 ,effective date 7#a7 ,9 g5]al ,! am5dm5ts made by ?is section %all apply to sales1 & applications = p]mits "u section #eibb ( ! ,int]nal ,rev5ue ,code ( #aihf 7z add$ by subsection 7a771 aft] #ahj days aft] ! date ( ! enactm5t ( ?is ,act4 7#b7 ,special rules = exi/+ bus9esses ,9 ! case ( any produc] op]at+ "u a p]mit issu$ on or be=e ! date ( ! enactm5t ( ?is ,act "u ,/ate law1 ! requirem5ts "u section #eibb ( su* ,code 7z s add$7 %all apply beg9n+ on ! date t is #f mon?s aft] ! date ( ! enactm5t ( ?is ,act4 ,,ii ,regulation ,a ,am5dm5ts ,to decrim9alize m>ijuana at ! ,f$]al level #bja4 ,decrim9alization ( m>ijuana 7a7 ,removal f s*$ule ( controll$ sub/ances ,not)/&+ any o!r provision ( ! ,controll$ ,sub/ances ,act 7#ba ,u4,s4,c4 #hja et seq471 ! ,attorney ,g5]al %all1 n lat] ?an #fj days aft] ! date ( ! enactm5t ( ?is ,act1 issue a f9al ord] t removes m>ijuana 9 any =m f all s*$ules "u section #bjb7;c7 ( t ,act 7#ba ,u4,s4,c4 #hab7;c774 7b7 ,con=m+ am5dm5t ,to remove legislative deadwood ,subsection 7c7 ( section #bjb ( ! ,controll$ ,sub/ances ,act 7#ba ,u4,s4,c4 #hab7 is am5d$ to read z foll[s3 7c7 ,cross ref]5ce to s*$ules ( ,controll$ ,sub/ances ,s*$ules ,i1 ,,ii1 ,,iii1 ,,iv1 & ,v %all consi/ ( ! drugs & o!r sub/ances 7by :atev] (ficial "n1 common or usual "n1 *emical "n1 or br& "n designat$7 t are set =? 9 ! respective s*$ules 9 "p #acjh ( title #ba1 ,code ( ,f$]al ,regulations1 z !y may be am5d$ f "t to "t1 or 9 any successor regulation4 4 #bjb4 ,application ( ! ,controll$ ,sub/ances ,act & ,controll$ ,sub/ances ,import & ,export ,act to m>ijuana ,"p ,a ( ! ,controll$ ,sub/ances ,act 7#ba ,u4,s4,c4 #hja et seq47 is am5d$ by add+ at ! end ! foll[+3 #ajc4 ,application to m>ihuana 7a7 ,g5]al nonapplication ,except z provid$ 9 ?is section1 ?is title & title ,,iii d n apply to m>ihuana4 7b7 ,exception3 prohibition on c]ta9 transportations & %ipm5ts ,x %all be unlawful to %ip or transport m>ihuana f any place outside a ,/ate1 t]ritory1 or di/rict ( ! ,unit$ ,/ates1 or o!r place noncontigu\s to b subject to ! jurisdiction ( ! ,unit$ ,/ates1 into t ,/ate1 t]ritory1 or di/rict ( ! ,unit$ ,/ates1 or place1 :5 su* m>ihuana is int5d$ by any p]son int]e/$ !re9 to be receiv$1 possess$1 sold1 or 9 any mann] us$1 9 violation ( any law ( su* ,/ate1 t]ritory1 di/rict1 or place4 7c7 ,p5alty ,:oev] kn[+ly violates subsection 7b7 %all be f9$ "u title #ah1 ,unit$ ,/ates ,code1 or imprison$ n m ?an "o ye>1 or bo?4 4 #bjc4 ,con=m+ & ancill>y am5dm5ts 7a7 ,modification ( def9ition ( felony drug (f5se ,section #ajb7dd7 ( ! ,controll$ ,sub/ances ,act 7#ba ,u4,s4,c4 #hjb7dd77 is am5d$ by /rik+ m>ihuana14 7b7 ,elim9ation ( m>ijuana p5alty provisions ,"p ,d ( ! ,controll$ ,sub/ances ,act 7#ba ,u4,s4,c4 #hda et seq47 is am5d$-- 7#a7 9 section #dja-- 7,a7 by /rik+ subsection 7b77#a77;,a77vii72 7,b7 by /rik+ subsection 7b77#a77;,b77vii72 7,c7 by /rik+ subsection 7b77#a77;,d72 & 7,d7 by /rik+ subsection 7b77#d72 7#b7 9 section #djb7;c77#b77;,b71 by /rik+ m>ihuana12 7#c7 9 section #djc7;d77#a71 by /rik+ m>ihuana12 7#d7 9 section #dah7;a71 by /rik+ ! la/ s5t5ce2 7#e7 9 section #dai7;a71 by /rik+ ! la/ s5t5ce2 7#f7 9 section #dbb7;d71 9 ! matt] prec$+ p>agraph 7#a71 by /rik+ m>ijuana12 & 7#g7 9 section #dbb7;d77#e71 by /rik+ 1 su* z a m>ihuana cig>ette14 7c7 ,removal ( prohibition on import & export ,section #ajaj ( ! ,controll$ ,sub/ances ,import & ,export ,act 7#ba ,u4,s4,c4 #ifj7 is am5d$-- 7#a7 by /rik+ subp>agraph 7,g7 ( subsection 7b77#a72 7#b7 by /rik+ subp>agraph 7,g7 ( subsection 7b77#b72 & 7#c7 by /rik+ p>agraph 7#d7 ( subsection 7b74 7d7 ,limit+ ! application ( ! ,national ,=e/ ,sy/em ,drug ,control ,act ( #aihf to controll$ sub/ances o!r ?an m>ijuana ,! ,national ,=e/ ,sy/em ,drug ,control ,act ( #aihf is am5d$-- 7#a7 9 section #aejjb7;a7 7#af ,u4,s4,c4 #eei;b7a77 by /rik+ m>ijuana & o!r2 7#b7 9 section #aejjc7b7 7#af ,u4,s4,c4 #eei;c7#b77 by /rik+ m>ijuana & o!r2 & 7#c7 9 section #aejjd7b7 7#af ,u4,s4,c4 #eei;d7#b77 by /rik+ m>ijuana & o!r4 7e7 ,int]ception ( communications ,section #beaf ( title #ah1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 9 subsection 7#a77;e71 by /rik+ m>ihuana12 & 7#b7 9 subsection 7#b7 by /rik+ m>ihuana14 7f7 ,national y\? anti-,drug m$ia campaign ,section #gji ( ! ,(fice ( ,national ,drug ,control ,policy ,reau?orization ,act ( #aiih 7#ba ,u4,s4,c4 #agjh7 is am5d$ by /rik+ subsection 7j7 7relat+ to prev5tion ( m>ijuana use74 ,b ,f$]al ,m>ijuana ,lic5s+ & ,relat$ ,matt]s #baa4 ,f$]al m>ijuana adm9i/ration ,! ,f$]al ,alcohol ,adm9i/ration ,act 7#bg ,u4,s4,c4 #bja et seq47 is am5d$ by add+ at ! end ! foll[+3 ,,iii ,m>ijuana #cja4 ,unlawful bus9esses )\t m>ijuana p]mit 7a7 ,import ,x %all be unlawful1 except pursuant to a p]mit issu$ "u ?is title by ! ,secret>y ( ! ,treasury 7h]e9aft] 9 ?is title ref]r$ to z ! ,secret>y7-- 7#a7 to engage 9 ! bus9ess ( import+ m>ijuana into ! ,unit$ ,/ates2 or 7#b7 = any p]son s engag$ to sell1 (f] or deliv] = sale1 contract to sell1 or %ip1 9 int]/ate or =eign comm]ce1 directly or indirectly or ?r\gh an affiliate1 m>ijuana s import$4 7b7 ,manufacture & sale ,x %all be unlawful1 except pursuant to a p]mit issu$ "u ?is title by ! ,secret>y-- 7#a7 to engage 9 ! bus9ess ( cultivat+1 produc+1 manufactur+1 packag+1 or w>eh\s+ m>ijuana2 or 7#b7 = any p]son s engag$ to sell1 (f] or deliv] = sale1 contract to sell1 or %ip1 9 int]/ate or =eign comm]ce1 directly or indirectly or ?r\gh an affiliate1 m>ijuana s cultivat$1 produc$1 manufactur$1 packag$1 or w>eh\s$4 7c7 ,resale ,x %all be unlawful1 except pursuant to a p]mit issu$ "u ?is title by ! ,secret>y-- 7#a7 to engage 9 ! bus9ess ( pur*as+ m>ijuana = resale at :olesale2 or 7#b7 = any p]son s engag$ to receive or to sell1 (f] or deliv] = sale1 contract to sell1 or %ip1 9 int]/ate or =eign comm]ce1 directly or indirectly or ?r\gh an affiliate1 m>ijuana s pur*as$4 7d7 ,rem$ies = violations 7#a7 ,crim9al f9e 7,a7 ,g5]ally ,:oev] violates ?is section %all be f9$ n m ?an #a1jjj4 7,b7 ,settlem5t 9 compromise ,! ,secret>y may decide n to ref] a violation ( ?is section to ! ,attorney ,g5]al = prosecution b in/ead to collect a paym5t f ! violator ( no m ?an #ejj = t violation4 7#b7 ,civil ,action = relief ,! ,attorney ,g5]al may1 9 a civil action1 obta9 appropriate relief to prev5t & re/ra9 a violation ( ?is title4 #cjb4 ,proc$ure = issuance ( m>ijuana p]mits 7a7 ,:o entitl$ to p]mit 7#a7 ,g5]ally ,! ,secret>y %all issue a p]mit = op]ations requir+ a p]mit "u section #cja unless ! ,secret>y f9ds t-- 7,a7 ! applicant 7or if ! applicant is a corporation1 any ( its (fic]s1 directors1 or pr9cipal /ockhold]s7 has be5 convict$ ( a disqualify+ (f5se2 7,b7 ! applicant is1 by reason ( bus9ess exp]i5ce1 f9ancial /&+1 or trade connections1 n likely to comm5ce op]ations )9 a reasonable p]iod or to ma9ta9 su* op]ations 9 con=mity ) ,f$]al law2 or 7,c7 ! op]ations propos$ to be conduct$ by ! applicant are 9 violation ( ! law ( ! ,/ate 9 :i* !y are to be conduct$4 7#b7 ,disqualify+ (f5ses ,= ! purposes ( p>agraph 7#a7-- 7,a7 ,g5]ally ,except z provid$ 9 subp>agraph 7,b7 a disqualify+ (f5se is an (f5se relat$ to ! production1 consumption1 or sale ( m>ijuana t is-- 7i7 a felony "u ,f$]al or ,/ate law1 if ! conviction occurr$ n lat] ?an #e ye>s be=e ! date ( ! application2 or 7ii7 a misdemeanor "u ,f$]al law1 if ! conviction occurr$ n lat] ?an #c ye>s be=e ! date ( ! application4 7,b7 ,exclud$ (f5ses ,a disqualify+ (f5se does n include a ,f$]al or ,/ate (f5se bas$ on conduct t-- 7i7 0 legal "u ,/ate law 9 ! ,/ate :5 & :]e ! conduct took place2 or 7ii7 is1 z ( ! date ( ! application1 no long] an (f5se 9 t ,/ate4 7b7 ,refusal ( p]mit2 he>+ ,if ^u exam9ation ( any application = a p]mit ! ,secret>y has reason to believe t ! applicant is n entitl$ to su* p]mit1 ! ,secret>y %all s notify ! applicant &1 ^u reque/ by ! applicant1 af=d ! applicant due notice & opportunity = he>+ on ! application4 ,if ! ,secret>y1 aft] af=d+ su* notice & opportunity = he>+1 /ill f9ds t ! applicant is n entitl$ to a p]mit h]eund]1 ! ,secret>y %all by ord] d5y ! application /at+ ! f9d+s :i* are ! basis = ! ord]4 7c7 ,=m ( application 7#a7 ,g5]ally ,! ,secret>y %all-- 7,a7 prescribe ! mann] & =m ( applications = p]mits "u ?is title 7includ+ ! facts to be set =? 9 ! application72 7,b7 prescribe ! =m ( su* p]mits2 7,c7 specify 9 any p]mit ! au?ority conf]r$ by ! p]mit & ! conditions ( t p]mit 9 accordance ) ?is title4 7#b7 ,sep>ate types ( applications & p]mits ,to ! ext5t deem$ necess>y by ! ,secret>y = ! effici5t adm9i/ration ( ?is title1 ! ,secret>y may require sep>ate applications & p]mits ) respect to ! v>i\s classes ( m>ijuana1 & ) respect to ! v>i\s classes ( p]sons entitl$ to p]mits "u ?is title4 7#c7 ,disclaim] ,! issuance ( a p]mit "u ?is title does n deprive ! ,unit$ ,/ates ( any rem$y = a violation ( law4 7d7 ,conditions ,a p]mit "u ?is title %all be condition$ ^u-- 7#a7 compliance ) all o!r ,f$]al laws relat+ to production1 sale & consumption ( m>ijuana1 z well z compliance ) all ,/ate laws relat+ to said activities 9 ! ,/ate 9 :i* ! p]mit applicant resides & does bus9ess2 & 7#b7 paym5t to ! ,secret>y ( a reasonable p]mit fee 9 an am\nt det]m9$ by ! ,secret>y to be suffici5t ov] "t to (fset ! co/ ( implem5t+ & ov]see+ all aspects ( m>ijuana regulation by ! ,f$]al ,gov]nm5t4 7e7 ,revocation1 susp5sion1 & annulm5t 7#a7 ,g5]ally ,aft] due notice & opportunity = he>+1 ! ,secret>y may ord] a p]mit "u ?is title-- 7,a7 revok$ or susp5d$ = su* p]iod z ! ,secret>y deems appropriate1 if ! ,secret>y f9ds t ! p]mittee has willfully violat$ any ( ! conditions ( ! p]mit1 b = a fir/ violation ( ! conditions ! p]mit %all be subject to susp5sion only2 7,b7 revok$ if ! ,secret>y f9ds t ! p]mittee has n engag$ 9 ! op]ations au?oriz$ by ! p]mit = a p]iod ( m ?an #b ye>s2 or 7,c7 annull$ if ! ,secret>y f9ds t ! p]mit 0 procur$ ?r\gh fraud1 or misrepres5tation1 or concealm5t ( mat]ial fact4 7#b7 ,ord] to /ate basis = ord] ,! ord] %all /ate ! f9d+s :i* are ! basis = ! ord]4 7f7 ,s]vice ( ord]s ,ea* ord] ( ! ,secret>y ) respect to any d5ial ( application1 susp5sion1 revocation1 annulm5t1 or o!r proce$+s1 %all be s]v$-- 7#a7 9 p]son by any (fic] or employee ( ! ,secret>y designat$ by him or any int]nal rev5ue or cu/oms (fic] au?oriz$ by ! ,secret>y = ! purpose2 or 7#b7 by mail+ ! ord] by regi/]$ mail1 address$ to ! applicant or respond5t at 8 la/ kn[n address 9 ! records ( ! ,secret>y4 7g7 ,duration 7#a7 ,g5]al rule ,except z o!rwise provid$ 9 ?is subsection1 a p]mit issu$ "u ?is title %all cont9ue 9 effect until susp5d$1 revok$1 or annull$ z provid$ 9 ?is title1 or volunt>ily surr5d]$4 7#b7 ,effect ( transf] ,if op]ations "u a p]mit issu$ "u ?is title are transf]r$1 ! p]mit automatically t]m9ates #cj days aft] ! date ( t transf]1 unless an application is made by ! transf]ee be=e ! end ( t p]iod = a p]mit "u ?is title = ^? op]ations4 ,if su* an application is made1 ! out/&+ p]mit %all cont9ue 9 effect until su* application is f9ally act$ on by ! ,secret>y4 7#c7 ,def9ition ( transf] ,= ! purposes ( ?is section1 ! t]m transf] means any *ange ( own]%ip or control1 :e!r volunt>y or by op]ation ( law4 7h7 ,judicial review ,a p]mittee or applicant = a p]mit "u ?is title may obta9 judicial review "u *apt] #g ( title #e1 ,unit$ ,/ates ,code1 ( ! d5ial ( ! application ( t applicant or1 9 ! case ( a p]mittee1 ! d5ial ( an application by ! transf]ee ( t p]mittee4 7i7 ,/atute ( limitations 7#a7 ,9 g5]al ,no proce$+ = ! susp5sion or revocation ( a p]mit = violation ( any condition !re( relat+ to compliance ) ,f$]al law %all be in/itut$ by ! ,secret>y m ?an #ah mon?s aft] conviction ( ! violation ( ,f$]al law1 or1 if no conviction has be5 _h1 m ?an #c ye>s aft] ! violation occurr$4 7#b7 ,compromise ,no p]mit %all be susp5d$ or revok$ = a violation ( any su* condition !re( if ! alleg$ violation ( ,f$]al law has be5 compromis$ by any (fic] ( ! ,gov]nm5t au?oriz$ to compromise su* violation4 #cjc4 ,def9itions ,9 ?is title-- 7#a7 ! t]m m>ijuana has ! mean+ giv5 ! t]m m>ihuana 9 section #ajb ( ! ,controll$ ,sub/ances ,act 7#ba ,u4,s4,c4 #hjb72 & 7#b7 ! t]m ,/ate includes ! ,di/rict ( ,columbia1 ,pu]to ,rico1 & any t]ritory or possession ( ! ,unit$ ,/ates4 4 #bab4 ,addition ( m>ijuana to c]ta9 legal au?orities relat+ to intoxicat+ liquors 7a7 ,wilson ,act ,! ,act ( ,augu/ #h1 #ahij 7commonly kn[n z ! ,wilson ,act or ! ,orig9al ,packages ,act2 #bg ,u4,s4,c4 #aba71 is am5d$-- 7#a7 by ins]t+ 1 or m>ijuana1 aft] intoxicat+ liquors or liquids2 & 7#b7 by /rik+ su* liquids or liquors & ins]t+ su* liquids1 liquors1 or m>ijuana4 7b7 ,webb-,k5yon ,act ,! ,act ( ,m>* #a1 #aiac 7commonly kn[n z ! ,webb-,k5yon ,act2 #bg ,u4,s4,c4 #abb71 is am5d$-- 7#a7 by ins]t+ m>ijuana or any aft] :atsoev]1 ( any2 & 7#b7 by ins]t+ m>ijuana or aft] :i* said4 7c7 ,victims ( ,traffick+ & ,viol5ce ,protection ,act ( #bjjj ,section #b ( ! ,victims ( ,traffick+ & ,viol5ce ,protection ,act ( #bjjj 7#bg ,u4,s4,c4 #abb;a7 is am5d$-- 7#a7 9 subsection 7a7-- 7,a7 by r$esignat+ p>agraphs 7#c7 & 7#d7 z p>agraphs 7#d7 & 7#e71 respectively2 & 7,b7 by ins]t+ aft] p>agraph 7#b7 ! foll[+ new p>agraph3 7#c7 ! t]m m>ijuana has ! mean+ giv5 ! t]m m>ihuana 9 section #ajb ( ! ,controll$ ,sub/ances ,act 7#ba ,u4,s4,c4 #hjb72 2 & 7#b7 9 subsections 7b7 & 7c71 by ins]t+ or m>ijuana aft] intoxicat+ liquor ea* place x appe>s4 ,c ,o!r ,am5dm5ts ,relat+ to ,f$]al ,au?ority ,reg>d+ ,m>ijuana #bba4 ,food & ,drug ,adm9i/ration ,! ,food & ,drug ,adm9i/ration %all h ! same au?orities ) respect to m>ijuana z ! ,adm9i/ration has ) respect to alcohol4 #bbb4 ,transf]r+ ag5cy functions ) reg>d to m>ijuana 7a7 ,transf] ( jurisdiction f ,drug ,en=cem5t ,adm9i/ration to ,bureau ( ,alcohol1 ,tobacco1 ,fire>ms & ,explosives ,! functions ( ! ,attorney ,g5]al1 act+ ?r\gh ! ,adm9i/rator ( ! ,drug ,en=cem5t ,adm9i/ration relat+ to m>ijuana en=cem5t1 %all h]eaft] be adm9i/]$ by ! ,attorney ,g5]al1 act+ ?r\gh ! ,director ( ! ,bureau ( ,alcohol1 ,tobacco1 ,fire>ms & ,explosives4 7b7 ,r$esignation ( ,bureau ( ,alcohol1 ,tobacco1 ,fire>ms & ,explosives z ,bureau ( ,alcohol1 ,tobacco1 ,m>ijuana1 ,fire>ms & ,explosives 7#a7 ,r$esignation ,! ,bureau ( ,alcohol1 ,tobacco1 ,fire>ms & ,explosives is h]eby r5am$ ! ,bureau ( ,alcohol1 ,tobacco1 ,m>ijuana1 ,fire>ms & ,explosives4 7#b7 ,ref]5ces ,any ref]5ce to ! ,bureau ( ,alcohol1 ,tobacco1 ,fire>ms & ,explosives 9 any law1 regulation1 map1 docum5t1 record1 or o!r pap] ( ! ,unit$ ,/ates %all be deem$ to be a ref]5ce to ! ,bureau ( ,alcohol1 ,tobacco1 ,m>ijuana1 ,fire>ms & ,explosives4 7c7 ,r$esignation ( ,alcohol & ,tobacco ,tax & ,trade ,bureau z ,alcohol1 ,tobacco1 & ,m>ijuana ,tax & ,trade ,bureau 7#a7 ,r$esignation ,section #aaaa7;d7 ( ! ,homel& ,security ,act ( #bjjb 7#f ,u4,s4,c4 #eca7;d77 is am5d$ by /rik+ ,tax & ,trade ,bureau ea* place x appe>s & ins]t+ ,alcohol1 ,tobacco1 & ,m>ijuana ,tax & ,trade ,bureau4 7#b7 ,ref]5ces ,any ref]5ce to ! ,tax & ,trade ,bureau or ! ,alcohol & ,tobacco ,tax & ,trade ,bureau 9 any law1 regulation1 map1 docum5t1 record1 or o!r pap] ( ! ,unit$ ,/ates %all be deem$ to be a ref]5ce to ! ,alcohol1 ,tobacco1 & ,m>ijuana ,tax & ,trade ,bureau4 #bbc4 ,unfair adv]tis+ practices 7a7 ,9 g5]al ,x %all be unlawful = any p]son engag$ 9 ! bus9ess ( import+ m>ijuana into ! ,unit$ ,/ates1 or cultivat+1 produc+1 manufactur+1 packag+1 or w>eh\s+ m>ijuana1 or pur*as+ m>ijuana = resale at :olesale1 directly or indirectly or ?r\gh an affiliate1 to publi% or dissem9ate or cause to be publi%$ or dissem9at$ by radio broadca/1 or 9 any newspap]1 p]iodical or o!r publication or by any sign or outdoor adv]tisem5t or any o!r pr9t$ or graphic matt]1 any adv]tisem5t ( m>ijuana1 if su* adv]tisem5t is 91 or is calculat$ to induce sales 91 int]/ate or =eign comm]ce1 or is dissem9at$ by mail1 unless su* adv]tisem5t is 9 con=mity ) su* regulations1 to be prescrib$ by ! ,secret>y ( ! ,treasury1 or ! ,secret>y's delegate 7ref]r$ to 9 ?is section z ! ,secret>y71 z w-- 7#a7 prev5t deception ( ! consum] ) respect to ! products adv]tis$ & z w prohibit1 irrespective ( falsity1 su* /atem5ts relat+ to manufactur+ processes1 analyses1 gu>anties1 & sci5tific or irrelevant matt]s z ! ,secret>y f9ds to be likely to mislead ! consum]2 7#b7 provide ! consum] ) adequate in=mation z to ! id5tity & quality ( ! products adv]tis$1 ! *>act]i/ics !re(1 & ! p]son responsible = ! adv]tisem5t2 7#c7 prohibit /atem5ts t are disp>ag+ ( a competitor's products or are false1 mislead+1 obsc5e1 or indec5t2 & 7#d7 prev5t /atem5ts inconsi/5t ) any /atem5t on ! label+ ( ! products adv]tis$4 7b7 ,nonapplication to publi%]s & broadca/]s ,! prohibitions ( ?is section & regulations !reund] %all n apply to ! publi%] ( any newspap]1 p]iodical1 or o!r publication1 or radio broadca/]1 unless su* publi%] or radio broadca/] is engag$ 9 ! bus9ess ( import+ m>ijuana into ! ,unit$ ,/ates1 or cultivat+1 produc+1 manufactur+1 packag+1 or w>eh\s+ m>ijuana1 or pur*as+ m>ijuana = resale at :olesale1 directly or indirectly or ?r\gh an affiliate4 #bbd4 ,comptroll] ,g5]al review ( laws & regulations ,! ,comptroll] ,g5]al %all conduct a review ( ,f$]al laws1 regulations1 & policies to det]m9e if any *anges 9 !m are desirable 9 ! light ( ! purposes & provisions ( ?is ,act4 ,n lat] ?an #b ye>s aft] ! date ( ! enactm5t ( ?is ,act1 ! ,comptroll] ,g5]al %all make to ,congress & ! relevant ag5cies su* recomm5dations relat+ to ! results ( t review z ! ,comptroll] ,g5]al deems appropriate4 #bbe4 ,pr9cipal trade negotiat+ objective reg>d+ m>ijuana1 m>ijuana d]ivatives1 & m>ijuana products ,! pr9cipal negotiat+ objectives ( ! ,unit$ ,/ates ) respect to trade %all include ! removal ( unju/ifi$ =eign b>ri]s to trade 9 m>ijuana1 m>ijuana d]ivatives1 & m>ijuana products4 ,,iii ,fund+ #cja4 ,increas$ fund+ = ! ,alcohol1 ,tobacco1 & ,m>ijuana ,tax & ,trade ,bureau ,9 addition to any o!r am\nts au?oriz$ to be appropriat$ to ! ,alcohol1 ,tobacco1 & ,m>ijuana ,tax & ,trade ,bureau1 !re is au?oriz$ to be appropriat$1 = ea* ( ! fiscal ye>s #bjai & #bjbj1 #aj1jjj1jjj1 :i* %all be us$ to c>ry out ?is ,act & ! am5dm5ts made by ?is ,act4