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.
26 U.S. Code § 5753. Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
1965—Pub. L. 89–44 struck out references to tobacco materials wherever appearing in heading and text.
Effective Date of 1965 Amendment