26 USC 7491: Repealed. Pub. L. 91-513, title III, §1101(b)(5)(A), Oct. 27, 1970, 84 Stat. 1292
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26 USC 7491: Repealed. Pub. L. 91-513, title III, §1101(b)(5)(A), Oct. 27, 1970, 84 Stat. 1292 Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 76-JUDICIAL PROCEEDINGSSubchapter E-Repealed
Jump To: Savings Provision

[§7491. Repealed. Pub. L. 91–513, title III, §1101(b)(5)(A), Oct. 27, 1970, 84 Stat. 1292 ]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 893 , placed the burden of proof in establishing the applicability of an exemption upon the defendant in the case of marihuana offenses.

Effective Date of Repeal

Repeal effective on first day of seventh calendar month that begins after Oct. 26, 1970, see section 1105(a) of Pub. L. 91–513, set out as an Effective Date note under section 951 of Title 21, Food and Drugs.

Savings Provision

Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of repeal of this section by section 1101 of Pub. L. 91–513 not to be affected or abated by reason thereof, see section 1103 of Pub. L. 91–513, set out as a note under former sections 171 to 174 of Title 21, Food and Drugs.