115 
may voluntarily destroy such products, but only if 
such destruction is under such supervision and 
under such regulations as the Secretary may pre-
scribe. 
‘‘(4) LIMITATION.—Any claim for credit or re-
fund of tax under this subsection shall be filed with-
in 6 months after the date of the withdrawal from 
the market, loss, or destruction of the products to 
which the claim relates, and shall be in such form 
and contain such information as the Secretary shall 
by regulations prescribe. 
‘‘(b) DRAWBACK OF TAX.—There shall be an allow-
ance of drawback of tax paid on cannabis products, when 
shipped from the United States, in accordance with such 
regulations as the Secretary shall prescribe. 
‘‘Subchapter B—Operations 
‘‘SEC. 5911. INVENTORIES, REPORTS, AND RECORDS. 
‘‘(a) Every cannabis business shall maintain inven-
tories required by title 26, section 471 of the Internal Rev-
enue Code as the Secretary shall by formal rulemaking 
prescribe, with such inventories to be subject to 
verification by any Internal Revenue official during busi-
ness hours, in such form, at such times, and for such peri-
ods as the Secretary shall by formal rulemaking prescribe. 
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‘‘(1) The formal rulemaking shall take into con-
sideration existing State reporting and inventory 
tracking mechanisms and be compatible with exist-
ing State reporting and inventory tracking mecha-
nisms to the extent possible. 
‘‘(2) The formal rulemaking may allow for the 
creation of Federal processes and systems to supple-
ment, and that are compatible with, existing State 
tracking and reporting mechanisms. 
‘‘(3) Rulemaking with respect to this section 
5911 shall take place pursuant to the Administrative 
Procedure Act (5 U.S.C. 500 et seq.) and encompass 
Paperwork Reduction Act considerations. 
‘‘SEC. 5912. PACKAGING AND LABELING. 
‘‘(a) PACKAGES.—All cannabis products shall, before 
removal, be put up in such packages as the Secretary shall 
by regulation prescribe. 
‘‘(b) MARKS, LABELS, AND NOTICES.—Every pack-
age of cannabis products shall, before removal, bear the 
marks, labels, and notices, if any, that the Secretary by 
regulation prescribes, including, but not limited to, the 
total amount of THC or tetrahydrocannabinol. 
‘‘(c) LOTTERY FEATURES.—No certificate, coupon, 
or other device purporting to be or to represent a ticket, 
chance, share, or an interest in, or dependent on, the event 
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of a lottery shall be contained in, attached to, or stamped, 
marked, written, or printed on any package of a cannabis 
product or cannabis products. 
‘‘(d) EXCEPTIONS.—Subject to regulations pre-
scribed by the Secretary, cannabis products may be ex-
empted from subsections (a) and (b) if such products 
are— 
‘‘(1) for experimental purposes, or 
‘‘(2) transferred to the premises of another pro-
ducer or export warehouse proprietor or released 
from customs custody for delivery to a producer. 
‘‘SEC. 5913. PURCHASE, RECEIPT, POSSESSION, OR SALE OF 
CANNABIS PRODUCTS AFTER REMOVAL. 
‘‘(a) RESTRICTION.—No person shall— 
‘‘(1) with intent to defraud the United States, 
purchase, receive, possess, offer for sale, or sell or 
otherwise dispose of, after removal, any cannabis 
products— 
‘‘(A) upon which the tax has not been paid 
or determined in the manner and at the time 
prescribed by this chapter or regulations there-
under, or 
‘‘(B) that, after removal without payment 
of tax pursuant to section 5904(a), have been 
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diverted from the applicable purpose or use 
specified in that section, 
‘‘(2) with intent to defraud the United States, 
purchase, receive, possess, offer for sale, or sell or 
otherwise dispose of, after removal, any cannabis 
products that are not put up in packages as required 
under section 5912 or that are put up in packages 
not bearing the marks, labels, and notices, as re-
quired under such section, or 
‘‘(3) otherwise than with intent to defraud the 
United States, purchase, receive, possess, offer for 
sale, or sell or otherwise dispose of, after removal, 
any cannabis products that are not put up in pack-
ages as required under section 5912 or that are put 
up in packages not bearing the marks, labels, and 
notices, as required under such section. 
‘‘(b) EXCEPTION.—Paragraph (3) of subsection (a) 
shall not prevent the sale or delivery of cannabis products 
directly to consumers from proper packages, nor apply to 
such articles when so sold or delivered. 
‘‘(c) LIABILITY TO TAX.—Any person who possesses 
cannabis products in violation of paragraph (1) or (2) of 
subsection (a) shall be liable for a tax equal to the tax 
on such articles. 
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‘‘SEC. 5914. RESTRICTIONS RELATING TO MARKS, LABELS, 
NOTICES, AND PACKAGES. 
‘‘No person shall, with intent to defraud the United 
States, destroy, obliterate, or detach any mark, label, or 
notice prescribed or authorized, by this chapter or regula-
tions thereunder, to appear on, or be affixed to, any pack-
age of cannabis products before such package is emptied. 
‘‘SEC. 5915. RESTRICTION ON IMPORTATION OF PRE-
VIOUSLY EXPORTED CANNABIS PRODUCTS. 
‘‘(a) EXPORT LABELED CANNABIS PRODUCTS.— 
‘‘(1) IN
GENERAL.—Cannabis products pro-
duced in the United States and labeled for expor-
tation under this chapter— 
‘‘(A) may be transferred to or removed 
from the premises of a producer or an export 
warehouse proprietor only if such articles are 
being transferred or removed without tax in ac-
cordance with section 5904, 
‘‘(B) may be imported or brought into the 
United States, after their exportation, only if 
such articles either are eligible to be released 
from customs custody with the partial duty ex-
emption provided in section 5904(d) or are re-
turned to the original producer of such article 
as provided in section 5904(c), and 
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