# Pub. L. 91-513: changes to the Internal Revenue Code

1970-10-27, 84 Stat. 1292. Source: <https://www.govinfo.gov/link/plaw/91/public/513>.

## Legislative history

- Bill: [H.R. 18583](https://www.congress.gov/bill/91st-congress/house-bill/18583)

## § 4901: Payment of tax

- § 4901(a): Pub. L. 91–513 struck out references to tax imposed by sections 4721 (narcotic drugs) and 4751 (marihuana).

## § 4905: Liability in case of death or change of location

- § 4905(b): Pub. L. 91–513 struck out references to narcotics and marihuana and to sections 4722 and 4753.

## § 6808: Special provisions relating to stamps

- § 6808: Pub. L. 91–513 struck out par. (8) relating to opium, opium for smoking, opiates, coca leaves, and marihuana, with the included reference to subchapter A of chapter 39.

## § 7012: Cross references

- § 7012: Pub. L. 91–513 struck out subsecs. (a) and (b) which related to narcotic drugs and marihuana, respectively, and which had made reference to sections 4722 and 4753, respectively.

## § 7103: Cross references—Other provisions for bonds

- § 7103: Pub. L. 91–513 struck out subpar. (D) which related to the manufacturer of opium suitable for smoking and which made reference to section 4713(b).

## § 7613: Cross references

- § 7613(a): Pub. L. 91–513 struck out pars. (3) and (4) which related to opium, opiates, and coca leaves and to marihuana, respectively, and which made reference to sections 4702(a), 4705, 4721, and 4773, and to sections 4742, 4753(b), and 4773, respectively.

## § 7651: Administration and collection of taxes in possessions

- § 7651: Pub. L. 91–513 struck out reference to exceptions provided for in sections 4705(b), 4735, and 4762 (relating to taxes on narcotic drugs and marihuana) in provisions preceding par. (1).

## § 7655: Cross references

- § 7655(a): Pub. L. 91–513 struck out pars. (3) and (4) relating to taxes in respect of narcotic drugs and taxes in respect of marihuana, respectively, and making references to parts I and III of subchapter A of chapter 39 and to parts II and III of subchapter A of chapter 39, respectively.
