§ 1340. Cigarettes for export
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/usc/title-15/section-1340A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Packages of cigarettes manufactured, imported, or packaged
(1)for export from the United States or
(2)for delivery to a vessel or aircraft, as supplies, for consumption beyond the jurisdiction of the internal revenue laws of the United States shall be exempt from the requirements of this chapter, but such exemptions shall not apply to cigarettes manufactured, imported, or packaged for sale or distribution to members or units of the Armed Forces of the United States located outside of the United States.
(Pub. L. 89–92, § 12, formerly § 11, as added Pub. L. 91–222, § 2, Apr. 1, 1970, 84 Stat. 89; renumbered § 12, Pub. L. 98–474, § 5(a), Oct. 12, 1984, 98 Stat. 2203.)
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- Pub. L. 89–92, § 12
- Pub. L. 91–222, § 2
- 84 Stat. 89
- Pub. L. 98–474, § 5(a)
- 98 Stat. 2203
- section 12 of Pub. L. 89–92
- 79 Stat. 284
- section 3 of Pub. L. 91–222
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§ 1340
Cigarettes for export
U.S.C.×3
Fed. Reg.×1
Stat. Comp.×1
Pub. L.Pub. L. 89–92, § 12
Pub. L.Pub. L. 91–222, § 2
Stat.84 Stat. 89
Pub. L.Pub. L. 98–474, § 5(a)
Stat.98 Stat. 2203
Cites 9 · showing 6Cited by 5 across 3 sources