additional occupational tax, the successor, or the person relocating their business, must register the succession or relocation with the Secretary in accordance with regulations prescribed by the Secretary. (e) Federal agencies or instrumentalities Any tax imposed by this subchapter shall apply to any agency or instrumentality of the United States unless such agency or instrumentality is granted by statute a specific exemption from such tax. 5914. Application to State laws The payment of any tax imposed by this subchapter for carrying on any trade or business shall not be held to— (1) exempt any person from any penalty or punishment provided by the laws of any State for carrying on such trade or business within such State, or in any manner to authorize the commencement or continuance of such trade or business contrary to the laws of such State or in places prohibited by municipal law, or (2) prohibit any State from placing a duty or tax on the same trade or business, for State or other purposes. C Bond and Permits Sec. 5921. Establishment and bond. Sec. 5922. Application for permit. Sec. 5923. Permit. 5921. Establishment and bond (a) Prohibition on production outside of bonded marijuana production facility (1) In general Except as authorized by the Secretary or on the bonded premises of a marijuana production facility duly authorized to produce marijuana products according to law— (A) no marijuana may be planted, cultivated, harvested, or grown in any building or on any premises, and (B) no marijuana product may be manufactured, compounded, converted, processed, prepared, or packaged in any building or on any premises. (2) Authorized producers only No person other than a producer which has filed the bond required under subsection (b) and received a permit described in section 5923 may produce any marijuana product. (b) Bond (1) When required Every person, before commencing business as a producer or an export warehouse proprietor, shall file such bond, conditioned upon compliance with this chapter and regulations