26 U.S. Code § 5751 - Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal

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(a) Restriction
No person shall—
(1) with intent to defraud the United States, purchase, receive, possess, offer for sale, or sell or otherwise dispose of, after removal, any tobacco products or cigarette papers or tubes—
(A) upon which the tax has not been paid or determined in the manner and at the time prescribed by this chapter or regulations thereunder; or
(B) which, after removal without payment of tax pursuant to section 5704, have been diverted from the applicable purpose or use specified in that section; or
(2) with intent to defraud the United States, purchase, receive, possess, offer for sale, or sell or otherwise dispose of, after removal, any tobacco products or cigarette papers or tubes, which are not put up in packages as required under section 5723 or which are put up in packages not bearing the marks, labels, and notices, as required under such section; or
(3) otherwise than with intent to defraud the United States, purchase, receive, possess, offer for sale, or sell or otherwise dispose of, after removal, any tobacco products or cigarette papers or tubes, which are not put up in packages as required under section 5723 or which are put up in packages not bearing the marks, labels, and notices, as required under such section. This paragraph shall not prevent the sale or delivery of tobacco products or cigarette papers or tubes directly to consumers from proper packages, nor apply to such articles when so sold or delivered.
(b) Liability to tax
Any person who possesses tobacco products or cigarette papers or tubes in violation of subsection (a)(1) or (a)(2) shall be liable for a tax equal to the tax on such articles.

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 716; Pub. L. 85–859, title II, § 202,Sept. 2, 1958, 72 Stat. 1424; Pub. L. 94–455, title XIX, § 1905(b)(7)(A),Oct. 4, 1976, 90 Stat. 1823.)
Amendments

1976—Subsec. (a)(2), (3). Pub. L. 94–455substituted “and notices” for “notices, and stamps”.
1958—Pub. L. 85–859substituted “tobacco products and cigarette papers and tubes, after removal” for “articles, after removal, not exempt from tax” in section catchline.
Subsec. (a) amended generally by Pub. L. 85–859, which included within the restrictions, purchase, receipt, possession, offer for sale, or sale of other disposition of tobacco products or cigarette papers or tubes, after removal, upon which the tax has not been paid or determined, or which after removal without payment of tax have been diverted from the applicable purpose or use specified in section 5704, and to provide that par. (3) shall not prevent the delivery of tobacco products or cigarette papers or tubes directly to consumers from proper packages, nor apply to such articles when so delivered.
Subsec. (b). Pub. L. 85–859substituted “tobacco products or cigarette papers or tubes in violation of subsection (a)(1) or (a)(2) shall be liable for a tax equal to the tax on such articles” or “articles in violation of subsection (a) of this section, shall incur liability to the tax thereon in addition to the penalties prescribed elsewhere in this title”.
Effective Date of 1976 Amendment

Amendment by Pub. L. 94–455effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) ofPub. L. 94–455, set out as a note under section 5005 of this title.
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.

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27 CFR - Alcohol, Tobacco Products and Firearms

27 CFR Part 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO

27 CFR Part 44 - EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX

27 CFR Part 45 - REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES

27 CFR Part 46 - MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

 

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