United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle E. Alcohol, Tobacco, and Certain Other Excise Taxes |
Chapter 52. TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES |
SubChapter F. General Provisions |
§ 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.
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
1965—Pub. L. 89–44 struck out references to tobacco materials wherever appearing in heading and text.
1958—Pub. L. 85–859 substituted “tobacco products, cigarette papers and tubes” for “articles” wherever appearing.
Effective Date Of Amendment
Amendment by Pub. L. 89–44 applicable on and after
Amendment by Pub. L. 85–859 effective