regulations as the Secretary may prescribe. (4) Limitation Any claim for credit or refund of tax under this subsection shall be filed within 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 allowance of drawback of tax paid on marijuana products, when shipped from the United States, in accordance with such regulations and upon the filing of such bond as the Secretary shall prescribe. B Occupational Tax Sec. 5911. Imposition and rate of tax. Sec. 5912. Payment of tax. Sec. 5913. Provisions relating to liability for occupational taxes. Sec. 5914. Application to State laws. 5911. Imposition and rate of tax (a) In general Any person engaged in business as a producer or an export warehouse proprietor shall pay a tax of $1,000 per year (referred to in this subchapter as an occupational tax ) in respect of each premises at which such business is carried on. (b) Penalty for failure To register Any person engaged in business as a producer or an export warehouse proprietor who willfully fails to pay the occupation tax shall be fined not more than $5,000, or imprisoned not more than 2 years, or both, for each such offense. 5912. Payment of tax (a) Condition precedent to carrying on business No person shall be engaged in or carry on any trade or business subject to the occupational tax until such person has paid such tax. (b) Computation (1) In general The occupational tax shall be imposed— (A) as of on the first day of July in each year, or (B) on commencing any trade or business on which such tax is imposed. (2) Period In the case of a tax imposed under subparagraph (A) of paragraph (1), the occupational tax shall be reckoned for 1 year, and in the case of subparagraph (B) of such paragraph, it shall be reckoned proportionately, from the first day of the month in which the liability to such tax commenced, to