26 U.S. Code § 5753 - Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes

If it appears that any forfeited, condemned, or abandoned tobacco products, or cigarette papers and tubes, when offered for sale, will not bring a price equal to the tax due and payable thereon, and the expenses incident to the sale thereof, such articles shall not be sold for consumption in the United States but shall be disposed of in accordance with such regulations as the Secretary shall prescribe.

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 716; Pub. L. 85–859, title II, § 202,Sept. 2, 1958, 72 Stat. 1425; Pub. L. 89–44, title V, § 502(b)(11),June 21, 1965, 79 Stat. 152; Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834.)
Amendments

1976—Pub. L. 94–455struck out “or his delegate” after “Secretary”.
1965—Pub. L. 89–44struck out references to tobacco materials wherever appearing in heading and text.
1958—Pub. L. 85–859substituted “tobacco products, cigarette papers and tubes” for “articles” wherever appearing.
Effective Date of 1965 Amendment

Amendment by Pub. L. 89–44applicable on and after January 1, 1966, see section 701(d) ofPub. L. 89–44, set out as a note under section 5701 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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26 CFR - Internal Revenue
27 CFR - Alcohol, Tobacco Products and Firearms

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

 

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