The two principal Federal narcotic statutes are the Act of May 26, 1922, known as the Narcotic Drugs Import and Export Act, as amended, and the so-called Harrison Narcotic Law, now incorporated in the Internal Revenue Code. The Narcotic Drugs Import and Export Act authorizes the importation of such quantities only of opium and coca leaves as the Commissioner of Narcotics shall find to be necessary to provide for medical and scientific needs. Importation of any form of narcotic drug, except such limited quantities of crude opium and coca leaves, is prohibited. Exportation of manufactured drugs and preparations is permitted under a rigid system of control designed to assure their use for medical needs only in the country of destination. (John Abramson, September 2004)
The Harrison Narcotic Law as reenacted in the Internal Revenue Code is designed to direct the manufacture and distribution of narcotic drugs through medical channels to consumption use for medical purposes only. A physician who intends to practice medicine and to administer or dispense narcotic drugs in the course of such practice must apply for registration under the Harrison Law with the Collector of Internal Revenue of the district in which he proposes to practice, and must pay the appropriate occupational tax for the fiscal year applicable. Before being entitled to such registration, however, he must be lawfully entitled under the laws of the State or Territory or district wherein he intends to practice, to distribute, dispense, give away or administer narcotic drugs to patients upon whom he, in the course of his professional practice, is in attendance.(10) In the case of a medical practitioner, this requirement usually means that the applicant is a physician who holds an unrevoked and unrestricted license to practice medicine in the particular State, Territory or district. To be entitled to........
