26 USC § 5702 - Definitions
When used in this chapter—
(a)
Cigar
“Cigar” means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of subsection (b)(2)).
(c)
Tobacco products
“Tobacco products” means cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco.
(d)
Manufacturer of tobacco products
“Manufacturer of tobacco products” means any person who manufactures cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco, except that such term shall not include—
(e)
Cigarette paper
“Cigarette paper” means paper, or any other material except tobacco, prepared for use as a cigarette wrapper.
(f)
Cigarette tube
“Cigarette tube” means cigarette paper made into a hollow cylinder for use in making cigarettes.
(g)
Manufacturer of cigarette papers and tubes
“Manufacturer of cigarette papers and tubes” means any person who manufactures cigarette paper, or makes up cigarette paper into tubes, except for his own personal use or consumption.
(h)
Export warehouse
“Export warehouse” means a bonded internal revenue warehouse for the storage of tobacco products or cigarette papers or tubes or any processed tobacco, upon which the internal revenue tax has not been paid, for subsequent shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States.
(i)
Export warehouse proprietor
“Export warehouse proprietor” means any person who operates an export warehouse.
(j)
Removal or remove
“Removal” or “remove” means the removal of tobacco products or cigarette papers or tubes, or any processed tobacco, from the factory or from internal revenue bond under section
5704, as the Secretary shall by regulation prescribe, or release from customs custody, and shall also include the smuggling or other unlawful importation of such articles into the United States.
(k)
Importer
“Importer” means any person in the United States to whom nontaxpaid tobacco products or cigarette papers or tubes, or any processed tobacco, manufactured in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States are shipped or consigned; any person who removes cigars or cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse; and any person who smuggles or otherwise unlawfully brings tobacco products or cigarette papers or tubes, or any processed tobacco, into the United States.
(m)
Definitions relating to smokeless tobacco
(n)
Pipe tobacco
The term “pipe tobacco” means any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco to be smoked in a pipe.
(o)
Roll-your-own tobacco
The term “roll-your-own tobacco” means any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes or cigars, or for use as wrappers thereof.
Source
(Aug. 16, 1954, ch. 736, 68A Stat. 706; Pub. L. 85–859, title II, § 202,Sept. 2, 1958, 72 Stat. 1415; Pub. L. 89–44, title V, § 502(b)(3), title VIII, § 808(a),June 21, 1965, 79 Stat. 151, 164; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), title XXI, § 2128(b),Oct. 4, 1976, 90 Stat. 1834, 1921; Pub. L. 99–272, title XIII, § 13202(b)(2)–(4), Apr. 7, 1986, 100 Stat. 312; Pub. L. 100–647, title V, § 5061(b)–(c)(2), Nov. 10, 1988, 102 Stat. 3679; Pub. L. 101–508, title XI, § 11202(g),Nov. 5, 1990, 104 Stat. 1388–419; Pub. L. 105–33, title IX, § 9302(g)(2)–(3)(B), (h)(4), Aug. 5, 1997, 111 Stat. 672, 674; Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)], Dec. 21, 2000, 114 Stat. 2763, 2763A–644; Pub. L. 111–3, title VII, § 702(a)(4), (5), (d)(1),Feb. 4, 2009, 123 Stat. 108, 110.)
Amendments
2009—Subsec. (h). Pub. L. 111–3, § 702(a)(5)(A), substituted “tobacco products or cigarette papers or tubes or any processed tobacco” for “tobacco products and cigarette papers and tubes”.
Subsec. (j). Pub. L. 111–3, § 702(a)(5)(B), inserted “, or any processed tobacco,” after “tobacco products or cigarette papers or tubes”.
Subsec. (k). Pub. L. 111–3, § 702(a)(5)(B), which directed insertion of “, or any processed tobacco,” after “tobacco products or cigarette papers or tubes”, was executed by making the insertion after “tobacco products or cigarette papers or tubes” both places it appeared to reflect the probable intent of Congress.
Subsec. (o). Pub. L. 111–3, § 702(d)(1), inserted “or cigars, or for use as wrappers thereof” before period.
Subsec. (p). Pub. L. 111–3, § 702(a)(4), added subsec. (p).
2000—Subsec. (f). Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(B)], redesignated subsec. (g) as (f) and struck out former subsec. (f), which defined “cigarette papers”.
Subsec. (g). Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(B)], redesignated subsec. (h) as (g). Former subsec. (g) redesignated (f).
Subsec. (h). Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(B)], redesignated subsec. (i) as (h). Former subsec. (h) redesignated (g).
Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(A)], amended heading and text of subsec. (h) generally. Prior to amendment, text read as follows: “ ‘Manufacturer of cigarette papers and tubes’ means any person who makes up cigarette paper into books or sets containing more than 25 papers each, or into tubes, except for his own personal use or consumption.”
Subsecs. (i) to (p). Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(B)], redesignated subsecs. (i) to (p) as (h) to (o), respectively.
1997—Subsec. (c). Pub. L. 105–33, § 9302(g)(3)(A), substituted “pipe tobacco, and roll-your-own tobacco” for “and pipe tobacco”.
Subsec. (d). Pub. L. 105–33, § 9302(g)(3)(B)(i), substituted “pipe tobacco, or roll-your-own tobacco” for “or pipe tobacco” in introductory provisions.
Subsec. (d)(1). Pub. L. 105–33, § 9302(g)(3)(B)(ii), added par. (1) and struck out former par. (1) which read as follows: “a person who produces cigars, cigarettes, smokeless tobacco, or pipe tobacco solely for his own personal consumption or use; or”.
Subsec. (k). Pub. L. 105–33, § 9302(h)(4), inserted “under section
5704” after “internal revenue bond”.
Subsec. (p). Pub. L. 105–33, § 9302(g)(2), added subsec. (p).
1990—Subsec. (m). Pub. L. 101–508substituted heading for one which read: “Wholesale price” and amended text generally. Prior to amendment, text read as follows: “ ‘Wholesale price’ means the manufacturer’s, or importer’s, suggested delivered price at which the cigars are to be sold to retailers, inclusive of the tax imposed by this chapter or section
7652, but exclusive of any State or local taxes imposed on cigars as a commodity, and before any trade, cash, or other discounts, or any promotion, advertising, display, or similar allowances. Where the manufacturer’s or importer’s suggested delivered price to retailers is not adequately supported by bona fide arm’s length sales, or where the manufacturer or importer has no suggested delivered price to retailers, the wholesale price shall be the price for which cigars of comparable retail price are sold to retailers in the ordinary course of trade as determined by the Secretary.”
1988—Subsec. (c). Pub. L. 100–647, § 5061(c)(1), inserted reference to pipe tobacco.
Subsec. (d). Pub. L. 100–647, § 5061(c)(2), inserted reference to pipe tobacco in introductory provisions and in par. (1).
Subsec. (o). Pub. L. 100–647, § 5061(b), added subsec. (o).
1986—Subsec. (c). Pub. L. 99–272, § 13202(b)(2), inserted reference to smokeless tobacco.
Subsec. (d). Pub. L. 99–272, § 13202(b)(3), inserted references to smokeless tobacco.
Subsec. (n). Pub. L. 99–272, § 13202(b)(4), added subsec. (n).
1976—Subsec. (k). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (m). Pub. L. 94–455, § 2128(b), added subsec. (m).
1965—Subsec. (a). Pub. L. 89–44, §§ 502(b)(3)(A),
808
(a), redesignatedsubsec. (b) as (a), repealed former subsec. (a) which related to manufactured tobacco and, in subsec. (a) as so redesignated, allowed the use of any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of subsec. (b)(2) as a wrapper in addition to the leaf tobacco previously allowed.
Subsec. (b). Pub. L. 89–44, §§ 502(b)(3)(A),
808
(a), redesignatedsubsec. (c) as (b) and permitted the use, as a wrapper for cigarettes in addition to paper and substances other than tobacco as previously allowed, any substance containing tobacco, which, because of the finished product’s appearance, tobacco type, labeling, and packaging, is likely to be offered to or purchased by consumers as cigarettes. Former subsec. (b) redesignated (a).
Subsec. (c). Pub. L. 89–44, § 502(b)(3)(A), (B), redesignatedsubsec. (d) as (c) and struck out reference to manufactured tobacco. Former subsec. (c) redesignated (b).
Subsec. (d). Pub. L. 89–44, § 502(b)(3)(A), (C), redesignatedsubsec. (e) as (d), and simplified the definition of manufacturer of tobacco products to include only persons who manufacture cigars or cigarettes and reduced the area of excluded activities so as to exclude only persons producing cigars and cigarettes solely for their own personal use and proprietors of customs bonded manufacturing warehouses with respect to the operation of such warehouses. Former subsec. (d) redesignated (c).
Subsecs. (e) to (k). Pub. L. 89–44, § 502(b)(3)(A) redesignatedsubsecs. (f) to (k) and (n) as (e) to (j) and (k), respectively. Former subsec. (e) redesignated (d).
Subsec. (l). Pub. L. 89–44, § 502(b)(3)(A), redesignatedsubsec. (o) as (l) and repealed former subsec. (l) which related to tobacco materials.
Subsec. (m). Pub. L. 89–44, § 502(b)(3)(A), repealed subsec. (m) which related to tobacco dealers.
Subsecs. (n), (o). Pub. L. 89–44, § 502(b)(3)(A), redesignatedsubsec. (n) and (o) as (k) and (l), respectively.
1958—Subsec. (a). Pub. L. 85–859inserted the term “for removal, or merely removed”.
Subsecs. (b) to (d). Pub. L. 85–859redesignated subsecs. (c), (d), and (f) as (b), (c), and (d), respectively. Former subsecs. (b), (c), and (d) redesignated (e), (b), and (c), respectively.
Subsec. (e). Pub. L. 85–859consolidated the definitions “manufacturer of tobacco” and “manufacturer of cigars and cigarettes”, inserted the phrase “for removal, or merely removes”, excluded from the definition a proprietor of a customs bonded manufacturing warehouse with respect to the operation of the warehouse, and required bona fide associations of farmers or growers to maintain records of leaf tobacco.
Subsec. (f). Pub. L. 85–859redesignated subsec. (g) as (f) and former subsec. (f) as (d).
Subsec. (g). Pub. L. 85–859added subsec. (g) and redesignated former subsec. (g) as (f).
Subsec. (i). Pub. L. 85–859substituted “into books or sets containing more than 25 papers each, or into tubes” for “into packages, books, sets, or tubes”.
Subsec. (j). Pub. L. 85–859substituted provisions defining “export warehouse” for provisions which defined “article” as manufactured tobacco, cigars, cigarettes, and cigarette papers and tubes.
Subsec. (k). Pub. L. 85–859added subsec. (k) and redesignated former subsec. (k) as (l).
Subsec. (l). Pub. L. 85–859redesignated former subsec. (k) as (l) and substituted “other than manufactured tobacco, cigars, and cigarettes” for “in process, leaf tobacco, and tobacco scraps, cuttings, clippings, siftings, dust, stems, and waste”. Former subsec. (l) redesignated (m).
Subsec. (m). Pub. L. 85–859redesignated former subsec. (l) as (m) and included within the definition persons who receive tobacco materials, other than stems and waste, for use in the production of fertilizer, insecticide, or nicotine, required associations of farmers or growers of tobacco to maintain records of all leaf tobacco acquired or received and sold or otherwise disposed of, and excluded from the definition persons who buy leaf tobacco without taking physical possession of the tobacco and qualified manufacturers of tobacco products. Former subsec. (m) redesignated (n).
Subsec. (n). Pub. L. 85–859redesignated former subsec. (m) as (n) and substituted “tobacco products or cigarette papers or tubes” for “articles”. Former subsec. (n) redesignated (o).
Subsec. (o). Pub. L. 85–859redesignated former subsec. (n) as (o) and substituted “tobacco products or cigarette papers or tubes” for “articles” in two places, and inserted provisions to include within the definition persons who remove cigars or cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse.
Effective Date of 2009 Amendment
Except as otherwise provided, amendment by Pub. L. 111–3effective Apr. 1, 2009, see section 3 ofPub. L. 111–3, set out as an Effective Date note under section
1396 of Title
42, The Public Health and Welfare.
Pub. L. 111–3, title VII, § 702(a)(6),Feb. 4, 2009, 123 Stat. 109, provided that: “The amendments made by this subsection [amending this section and sections
5712,
5713,
5721,
5722,
5723, and
5741 of this title] shall take effect on April 1, 2009.”
Pub. L. 111–3, title VII, § 702(d)(2),Feb. 4, 2009, 123 Stat. 110, provided that: “The amendment made by this subsection [amending this section] shall apply to articles removed (as defined in section 5702(j) of the Internal Revenue Code of 1986) after March 31, 2009.”
Effective Date of 2000 Amendment
Pub. L. 106–554, § 1(a)(7) [title III, § 315(b)], Dec. 21, 2000, 114 Stat. 2763, 2763A–644, provided that: “The amendments made by this section [amending this section, section
5761 of this title, and provisions set out as a note under section
5701 of this title] shall take effect as if included in section 9302 of the Balanced Budget Act of 1997 [Pub. L. 105–33].”
Effective Date of 1997 Amendment
Amendment by Pub. L. 105–33applicable to articles removed, as defined in subsec. (k) of this section, after Dec. 31, 1999, with transition rule, see section 9302(i) ofPub. L. 105–33, set out as a note under section
5701 of this title.
Effective Date of 1990 Amendment
Amendment by Pub. L. 101–508applicable with respect to articles removed after Dec. 31, 1990, see section 11202(h) ofPub. L. 101–508, set out as a note under section
5701 of this title.
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–647applicable to pipe tobacco removed, within the meaning of subsec. (k) of this section, after Dec. 31, 1988, with transition rule, see section 5061(d) ofPub. L. 100–647, set out as a note under section
5701 of this title.
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–272applicable to smokeless tobacco removed after June 30, 1986, see section 13202(c) ofPub. L. 99–272, set out as a note under section
5701 of this title.
Effective Date of 1976 Amendment
Amendment by section 2128(b) ofPub. L. 94–455effective on first month which begins more than 90 days after Oct. 4, 1976, see section 2128(e) ofPub. L. 94–455, set out as a note under section
5701 of this title.
Effective Date of 1965 Amendment
Amendment by section 502(b)(3) ofPub. L. 89–44applicable on and after Jan. 1, 1966, see section 701(d) ofPub. L. 89–44, set out as a note under section
5701 of this title.
Section 808(d)(1) ofPub. L. 89–44provided that: “The amendments made by subsections (a) and (b)(3) [amending this section and section
7652 of this title] shall take effect on July 1, 1965.”
Effective Date of 1958 Amendment
Amendment by Pub. L. 85–859effective Sept. 3, 1958, see section 210(a)(1) ofPub. L. 85–859, set out as an Effective Date note under section
5001 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Wednesday, December 26, 2012
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
| 26 USC | Description of Change | Session Year | Public Law | Statutes at Large |
|---|---|---|---|---|
| § 5702 | nt new | 2012 | 112-141 [Sec.] 100122(b) | 126 Stat. 915 |
| § 5702 | 2012 | 112-141 [Sec.] 100122(a) | 126 Stat. 914 |
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