R.S. § 3369, referred to in text, is covered by sections
, Internal Revenue Code.
Section 901 of Revenue Act of 1926, referred to in text, is covered by section
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 492,42 Stat. 963
. That section was superseded by section 492 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.
Prior to its incorporation into the Code, this section read: “Except as provided in section 3369 of the Revised Statutes, as amended,” etc. R.S. § 3369, as amended by act Oct. 14, 1921, ch. 107, 42 Stat. 205
, related in part to abandoned, condemned or forfeited tobacco, snuff, cigars, or cigarettes, which would not bring a price equal to the internal revenue tax thereon. So far as it related to tobacco and snuff, it was incorporated into the Code as sections
, (c), (d), and
890, of Title
, Internal Revenue Code, and so far as it applied to cigars and cigarettes, it was incorporated into the Code as sections
890, of Title
1993—Pub. L. 103–182
substituted “Customs Service” for “appropriate customs officer” and inserted “, retained for official use, or otherwise disposed of” after “destroyed”.
1970—Pub. L. 91–271
substituted reference to appropriate customs officer for reference to collector.
For effective date of amendment by Pub. L. 91–271
, see section 203 ofPub. L. 91–271
, set out as a note under section
of this title.
For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections
, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section