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or exporting, may possess) such substances to the extent authorized by their registration and in conformity with the other provisions of this title and title II.

(g). A separate registration shall be required at each principal place of business where the applicant imports or exports controlled substances.

(h) Except in emergency situations as described in section 1002 (a) (2) (A), prior to issuing a registration under this section to a bulk manufacturer of a controlled substance in schedule I or II, and prior to issuing a regulation under section 1002(a) authorizing the importation of such a substance, the Attorney General shall give manufacturers holding registration for the bulk manufacture of the substance an opportunity for a hearing.

MANUFACTURE OR DISTRIBUTION FOR PURPOSES OF UNLAWFUL

IMPORTATION

21 U.S.C. 959

Sec. 1009. It shall be unlawful for any person to manufacture or distribute a controlled substance in schedule I or II

(1) intending that such substance be unlawfully imported into the United States; or

(2) knowing that such substance will be unlaw

fully imported into the United States. This section is intended to reach acts of manufacture or distribution committed outside the territorial jurisdiction of the United States. Any person who violates this section shall be tried in the United States district court at the point of entry where such person enters the United States, or in the United States District Court for the District of Columbia.

PROHIBITED ACTS A-PENALTIES

21 U.S.C. 960

Sec. 1010. (a) Any person who

(1) contrary to section 1002, 1003, or 1007, knowingly or intentionally imports or exports a controlled substance,

(2) contrary to section 1005, knowingly or intentionally brings or possesses on board a vessel, aircraft, or vehicle a controlled substance, or

(3) contrary to section 1009, manufactures or dis

tributes a controlled substance,
shall be punished as provided in subsection (b).

(b) (1) In the case of a violation under subsection (a) with respect to a narcotic drug in schedule I or II, the person committing such violation shall be imprisoned not more than fifteen years, or fined not more than $25,000, or both. If a sentence under this paragraph provides for imprisonment, the sentence shall include a special parole term of not less than three years in addition to such term of imprisonment.

(2) In the case of a violation under subsection (a) with respect to a controlled substance other than a narcotic drug in schedule I or II, the person committing such violation shall be imprisoned not more than five years, or be fined not more than $15,000, or both. If a sentence under this paragraph provides for imprisonment, the sentence shall, in addition to such term of imprisonment, include (A) a special parole term of not less than two years if such controlled substance is in schedule I, II, III, or (B) a special parole term of not less than one year if such controlled substance is in schedule IV.

(C) A special parole term imposed under this section or section 1012 may be revoked if its terms and conditions are violated. In such circumstances the original term of imprisonment shall be increased by the period of the special parole term and the resulting new term of imprisonment shall not be diminished by the time which was spent on special parole. A person whose special parole term has been revoked may be required to serve all or part of the remainder of the new term of imprisonment. The special term provided for in this section and in section 1012 is in addition to, and not in lieu of, any other parole provided for by law.

PROHIBITED ACTS B-PENALTIES

Sec. 1011. Any person who violates section 1004 shall 21 U.S.C. 961 be subject to the following penalties:

(1) Except as provided in paragraph (2), any such person shall, with respect to any such violation, be subject to a civil penalty of not more than $25,000. Sections 402 (c) (1) and (c)(3) shall apply to any civil penalty assessed under this paragraph.

(2) If such a violation is prosecuted by an information or indictment which alleges that the violation was committed knowingly or intentionally and the trier of fact specifically finds that the violation was so committed, such person shall be sentenced to imprisonment for not more than one year or a fine of not more than $25,000 or both.

SECOND OR SUBSEQUENT OFFENSES

Sec. 1012. (a) Any person convicted of any offense 21 U.S.C. 962 under this part is, if the offense is a second or subsequent offense, punishable by a term of imprisonment twice that otherwise authorized, by twice the fine otherwise authorized, or by both. If the conviction is for an offense punishable under section 1010(b), and if it is the offender's second or subsequent offense, the court shall impose, in addition to any term of imprisonment and fine, twice the special parole term otherwise authorized.

(b) For purposes of this section, a person shall be

considered convicted of a second or subsequent offense if, prior to the commission of such offense, one or more prior convictions of him for a felony under any provision of this title or title II or other law of the United States relating to narcotic drugs, marihuana, or depressant or stimulant drugs, have become final.

(c) Section 411 shall apply with respect to any proceeding to sentence a person under this section.

ATTEMPT AND CONSPIRACY

21 U.S.C. 963

Sec. 1013. Any person who attempts or conspires to commit any offense defined in this title is punishable by imprisonment or fine or both which may not exceed the maximum punishment prescribed for the offense, the commission of which was the object of the attempt or conspiracy.

ADDITIONAL PENALTIES Sec. 1014. Any penalty imposed for violation of this title shall be in addition to, and not in lieu of, any civil or administrative penalty or sanction authorized by law.

21 U.S.C. 964

APPLICABILITY OF PART E OF TITLE II

21 U.S.C. 965

Sec. 1015. Part E of title II shall apply with respect to functions of the Attorney General (and of officers and employees of the Bureau of Narcotics and Dangerous Drugs) under this title, to administrative and judicial proceedings under this title, and to violations of this title, to the same extent that such part applies to functions of the Attorney General (and such officers and employees) under title II, to such proceedings under title II, and to violations of title II. For purposes of the application of this section to section 510, any reference in such section 510 to "this title” shall be deemed to be a reference to title III, any reference to section 303 shall be deemed to be a reference to section 1008, and any reference to section 302 (d) shall be deemed to be a reference to section 1007 (b) (2)

AUTHORITY OF SECRETARY OF TREASURY

21 U.S.C. 966

Sec. 1016. Nothing in this Act shall derogate from the authority of the Secretary of the Treasury under the customs and related laws.

PART B-AMENDMENTS AND REPEALS, TRANSITIONAL

AND EFFECTIVE DATE PROVISIONS

REPEALS

Sec. 1101. (a) The following provisions of law are repealed :

(1) The Act of February 23, 1887 (21 U.S.C. 191193).

(2) The Narcotic Drugs Import and Export Act (21 U.S.C.171, 173, 174–184, 185).

(3) The Act of March 28, 1928 (31 U.S.C. 529a).

(4) Sections 2(b), 6, 7, and 8 of the Act of June 14, 1930 (21 U.S.C.162 (b), 173a, 197, 198).

(5) The Act of July 3, 1930 (21 U.S.C. 199).

(6) Section 6 of the Act of March 28, 1928 (31 U.S.C. 529

(7) 188-188n).

(8) Section 15 of the Act of August 1, 1956 (48 U.S.C. 1421m).

(9) The Act of July 11, 1941 (21 U.S.C. 184a).

(10) The Narcotics Manufacturing Act of 1960 (21 U.S.C. 501-517).

(b) (1) (A) Chapter 68 of title 18 of the United States Code (relating to narcotics) is repealed.

(B) The item relating to such chapter 68 in the analysis of part I of such title 18 is repealed.

(2) (A) Section 3616 of title 18 of the United States Code (relating to use of confiscated motor vehicles) is repealed.

(B) The item relating to such section 3616 in the analysis of chapter 229 of such title 18 is repealed.

(3) (A) Subchapter A of chapter 39 of the Internal Revenue Code of 1954 (relating to narcotic drugs and marihuana) is repealed.

(B) The table of subchapters of such chapter 39 is amended by striking out "SUBCHAPTER A. Narcotic drugs and marihuana."

(4) (A) Sections 7237 (relating to violation of laws relating to narcotic drugs and to marihuana) and 7238 (relating to violation of laws relating to opium for smoking) of the Internal Revenue Code of 1954 are repealed.

(B) The table of sections of part II of subchapter A of chapter 75 of the Internal Revenue Code of 1954 is amended by striking out the items relating to such sections 7237 and 7238.

(5) (A) Section 7491 of the Internal Revenue Code of 1954 (relating to burden of proof of exemptions in case of marihuana offenses) is repealed.

(B) The table of sections for subchapter E of chapter 76 of the Internal Revenue Code of 1954 is amended by striking out the item relating to such section 7491.

CONFORMING AMENDMENTS Sec. 1102. (a) Section 4901(a) of the Internal Reve- 26.4.3.C.

4901 (a) nue Code of 1954 is amended by striking out the comma immediately before "4461" and inserting in lieu thereof

“or”, and by striking out “, 4721 (narcotic drugs), or 4751 (marihuana)”.

(b) Section 4905(b)(1) of the Internal Revenue Code of 1954 (relating to registration) is amended by striking out", narcotics, marihuana," and ", 4722, 4753,".

(c) Section 6808 of the Internal Revenue Code of 1954 (relating to special provisions relating to stamps) is amended by striking out paragraph (8).

(d) Section 7012 of the Internal Revenue Code of 1954 (relating to cross references) is amended by striking out subsections (a) and (b).

(e) Section 7103 (d) (3) of the Internal Revenue Code of 1954 (relating to bonds required with respect to certain products) is amended by striking out subparagraph (D).

(f) Section 7326 of the Internal Revenue Code of 1954 (relating to disposal of forfeited or abandoned property in special cases) is amended by striking out subsection (b).

(g) (1) Section 7607 of the Internal Revenue Code of 1954 (relating to additional authority for Bureau of Narcotics and Bureau of Customs) is amended

(A) by striking out “The Commissioner, Deputy Commissioner, Assistant to the Commissioner, and agents of the Bureau of Narcotics of the Department of the Treasury, and officers” and inserting in lieu thereof"Officers";

(B) by striking out in paragraph (2) "narcotic drugs (as defined in section 4731) or marihuana (as defined in section 4761)” and inserting in lieu thereof “narcotic drugs (as defined in section 102(16) of the Controlled Substances Act) or marihuana (as defined in section 102(15) of the Controlled Substances Act)”; and

(C) by striking out “BUREAU OF NARCOTICS AND" in the section heading. (2) The item relating to section 7607 in the table of contents of subchapter Å of chapter 78 of the Internal Revenue Code of 1954 is amended by striking out “BUREAU OF NARCOTICS and”.

(h) Section 7609(a) of the Internal Revenue Code of 1954 (relating to cross references) is amended by striking out paragraphs (3) and (4).

(i) Section 7641 of the Internal Revenue Code of 1954 (relating to supervision of operations of certain manufacturers) is amended by striking out “opium suitable for smoking purposes,”:

(j) Section 7651 of the Internal Revenue Code of 1954 (relating to administration and collection of taxes in possessions) is amended by striking out "and in sections 4705(b), 4735, and 4762 (relating to taxes on narcotic drugs and marihuana)”.

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