An Act to amend the Controlled Substances Act to extend for three fiscal years the authorizations of appropriations for the administration and enforcement of that Act.
PL 93-481 (S.3355), enacted 10/26/1974

88 
STAT.] 
PUBLIC LAW 93-481-OCT. 26, 1974 
1455 
steps which are planned, to enable the Secretary of Health, Education, 
and Welfare to make the determination and certification referred to 
in section 1862(c) of the Social Security Act. If such report is not 
submitted to such committees on or before March 1, 1975, the date 
specified in such section (as amended by this section) shall be deemed 
to be July 1,1975, rather than January 1,1976. 
Approved October 26, 1974. 
42 u s e 139Sy. 
Public Law 93-481 
AN ACT 
To amend the Controlled Substances Act to extend for three fiscal years the 
authorizations of appropriations for the administration and enforcement of 
that Act. 
October 26, 1974 
[S.3355] 
Be it enacted hy the Senate and House of Representatives 
of the 
United: States of America in Congress assembled., That section 709 
of the Controlled Substances Act (21 U.S.C. 904) is amended to read 
as follows: 
"AUTHORIZATIONS or 
APPROPRIATIONS 
"SEC. 709. (a) There are authorized to be appropriated $105,000,000 
for the fiscal year ending June 30,1975, $175,000,000 for the fiscal year 
ending June 30, 1976, and $200,000,000 for the fiscal year ending 
June 30, 1977, for the expenses of the Department of Justice (other 
(;han its expenses incurred in connection with carrying out section 
103 (a)) in carrying out its functions under this title. 
"(b) No funds appropriated under any other provision of this Act 
may be used for the expenses of the Department of Justice for which 
funds are authorized to be appropriated by subsection (a) of this 
section.". 
SEC. 2. Section 702 of the Controlled Substances Act is amended by 
adding at the end thereof the following new subsection: 
"(d) Notwithstanding subsection (a) of this section or section 1103, 
section 4202 of title 18, United States Code, shall apply to any indi-
vidual convicted under any of the laws repealed by this title or title 
I I I without regard to the terms of any sentence imposed on such 
individual under such law." 
SEC. 3. Section 509 of the Controlled Substances Act (21 U.S.C. 879) 
is amended by striking out" (a)" and subsection (b). 
SEC. 4. (a) Subchapter VI of chapter 6 of title 23 of the District 
of Columbia Code is repealed and the analysis of such chapter is 
amended by striking out the item relating to such subchapter. 
(b) Section 23-521 (f) of such title 23 is amended— 
(1) by inserting "and" at the end of paragraph (5), and 
(2) by striking out paragraph (6) and redesignating para-
graph (7) as paragraph (6). 
(c) Section 23-522(c) of such title 23 is amended to read as follows: 
"(c) The application may also contain a request that the search 
warrant be made executable at any hour of the day or night upon the 
ground that there is probable cause to believe that (1) it cannot be 
executed during the hours of daylight, (2) the property sought is 
likely to be removed or destroyed if not seized forthwith, or (3) the 
property sought is not likely to be found except at certain times or 
in certain circumstances. Any request made pursuant to this subsec-
tion must be accompanied and supported by allegations of fact sup-
porting such request." 
Controlled Sub-
stances Act, 
amendment. 
21 u s e 803. 
Savings provi-
sion. 
21 u s e 321 
note. 
21 u s e 171 
note. 
21 u s e 1161. 
Repeal. 
D.e. Code 23-
591. 
Search war-
rants. 
D.e. Code 23-
521. 
Application. 
D.e. Code 23-
522. 
1456 
PUBLIC LAW 93-482-OCT. 26, 1974 
[88 STAT. 
E x e c u t i o n of 
s e a r c h w a r r a n t s . 
D . C . C o d e 2 3 -
5 2 4 . 
R e p e a l . 
D . C . C o d e 23-
5 6 1 . 
(d) Section 23-524 (a) of such title 23 is amended to read as follows: 
" (a) An officer executing a warrant directing a search of a dwelling 
house or other building or a vehicle shall execute such warrant in 
accordance with section 3109 of title 18, United States Code." 
(e) The last sentence of section 23-561 (b)(1) of such title 23 is 
repealed. 
SEC. 5. Section 1114 of title 18, United States G)de, is amended by 
striking out "Bureau of Narcotics and Dangerous Drugs" and insert-
ing in lieu thereof "Drug Enforcement Administration". 
Approved October 26, 1974. 
O c t o b e r 26, 1974 
[H. R . 1 1 2 5 1 ] 
Public Law 93-482 
AN ACT 
To amend the Tariff Schedules of the United States to provide for the duty-free 
entry of methanol imported for use as fuel, and for other purposes. 
M e t h a n o l , duty 
s u s p e n s i o n ; In-
t e r n a l R e v e n u e 
C o d e of 1954, 
a m e n d m e n t s . 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That subpart D 
of part 2 of schedule 4 of the Tariff Schedules of the United States 
(19 U.S.C. 1202) is amended by striking out item 427.96 and inserting 
in lieu thereof the following: 
E f f e c t i v e 
d a t e . 
19 use 1202 
n o t e . 
Duty r a t e s . 
C o r p o r a t i o n s , 
q u a l i f i e d export 
a s s e t s . 
26 u s e 
9 9 3 . 
26 u s e 
993 
n o t e . 
L o w i n c o m e 
r e n t a l h o u s i n g , 
r e h a b i l i t a t i o n e x -
p e n d i t u r e s . 
26 use 167 
n o t e . 
427. 96 
427.97 
Methyl: 
I 
Imported only for use in producing synthetic natural gas 
(SNQ) or for direct use as a fuel 
Free 
Other 
I 7.60 per gal. 
180 per! 
180 per( 
SEC. 2. (a) The amendments made by the first section of this Act shall 
apply with respect to articles entered, or withdrawn from warehouse, 
for consumption on or after the date of the enactment of this Act. 
(b) The rates of duty in rate column numbered 1 of the Tariff 
Schedules of the United States (as amended by the first section of 
this Act) shall be treated as not having the status of statutory provi-
sions enacted by the Congress, but as having been proclaimed by the 
President as being required or appropriate to carry out foreign trade 
agreements to which the United States is a party. 
SEC. 3. (a) Section 993(b)(3) of the Internal Kevenue Code of 
1954 (relating to qualified export assets) is amended by striking out 
"such corporation" and inserting in lieu thereof "such corporation or 
of another corporation which is a DISC and which is a member of a 
controlled group which includes such corporation". 
(b) The amendment made by subsection (a) applies to taxable 
years beginning after December 31, 1973. The amendment shall, at 
the election of the taxpayer made within 90 days after the date of 
enactment of this Act, also apply to any taxable year beginning after 
December 31,1971, and before January 1,1974. 
SEC. 4. Notwithstanding the provisions of section 167 (k) (1) of the 
Internal Revenue Code of 1954 (relating to depreciation of expendi-
tures to rehabilitate low income rental housing), the provisions of sec-
tion 167 (k) shall apply with respect to rehabilitation expenditures 
incurred with respect to low income rental housing after December 31, 
1974, and before January 1, 1978, if such expenditures are incurred 
pursuant to a binding contract entered into before December 31,1974. 
Approved October 26, 1974.