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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES · Subchapter B— Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors · § 5712

§ 5712. Application for permit

757 words·~3 min read·/usc/title-26/section-5712

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Every person, before commencing business as a manufacturer or importer of tobacco products or processed tobacco or as an export warehouse proprietor, and at such other time as the Secretary shall by regulation prescribe, shall make application for the permit provided for in section 5713. The application shall be in such form as the Secretary shall prescribe and shall set forth, truthfully and accurately, the information called for on the form. Such application may be rejected and the permit denied if the Secretary, after notice and opportunity for hearing, find that—
(1)the premises on which it is proposed to conduct the business are not adequate to protect the revenue;
(2)the activity proposed to be carried out at such premises does not meet such minimum capacity or activity requirements as the Secretary may prescribe,1 or
(3)such person (including, in the case of a corporation, any officer, director, or principal stockholder and, in the case of a partnership, a partner)—
(A)is, by reason of his business experience, financial standing, or trade connections or by reason of previous or current legal proceedings involving a felony violation of any other provision of Federal criminal law relating to tobacco products, processed tobacco, cigarette paper, or cigarette tubes, not likely to maintain operations in compliance with this chapter,
(B)has been convicted of a felony violation of any provision of Federal or State criminal law relating to tobacco products, processed tobacco, cigarette paper, or cigarette tubes, or
(C)has failed to disclose any material information required or made any material false statement in the application therefor.
(Aug. 16, 1954, ch. 736, 68A Stat. 712; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1421; Pub. L. 94–455, title XIX, §§ 1905(a)(27), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1821, 1834; Pub. L. 105–33, title IX, § 9302(h)(2)(A), (5), Aug. 5, 1997, 111 Stat. 674; Pub. L. 111–3, title VII, § 702(a)(1)(A), (b)(1), Feb. 4, 2009, 123 Stat. 108, 109.)
Connections71 cite this · traces to 5
Cited by 71 sections · top 57
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26 references not yet in our index
  • 1
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 712
  • Pub. L. 85–859, title II, § 202
  • 72 Stat. 1421
  • Pub. L. 94–455, title XIX
  • 90 Stat. 1821
  • Pub. L. 105–33, title IX, § 9302(h)(2)(A)
  • 111 Stat. 674
  • Pub. L. 111–3, title VII, § 702(a)(1)(A)
  • 123 Stat. 108
  • Pub. L. 111–3, § 702(a)(1)(A)
  • Pub. L. 111–3, § 702(b)(1)
  • Pub. L. 105–33, § 9302(h)(5)
  • Pub. L. 105–33, § 9302(h)(2)(A)
  • Pub. L. 94–455
  • Pub. L. 85–859
  • section 702(a)(1)(A) of Pub. L. 111–3
  • section 702(a)(6) of Pub. L. 111–3
  • Pub. L. 111–3, title VII, § 702(b)(3)
  • 123 Stat. 110
  • Pub. L. 105–33
  • section 9302(i) of Pub. L. 105–33
  • section 1905(a)(27) of Pub. L. 94–455
  • section 1905(d) of Pub. L. 94–455
  • section 210(a)(1) of Pub. L. 85–859
Citation graph
cites case law
§ 5712
Application for permit
C.F.R.×32
Fed. Reg.×32
Stat.×5
U.S.C.×2
Cite1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 712
Pub. L.Pub. L. 85–859, title II, § 202
Stat.72 Stat. 1421
Cites 31 · showing 10Cited by 71 across 4 sources
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