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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES · Subchapter C— Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors · § 5723

§ 5723. Packages, marks, labels, and notices

687 words·~3 min read·/usc/title-26/section-5723

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)Packages All tobacco products, processed tobacco, and cigarette papers and tubes shall, before removal, be put up in such packages as the Secretary shall by regulation prescribe.
(b)Marks, labels, and notices Every package of tobacco products, processed tobacco, or cigarette papers or tubes shall, before removal, bear the marks, labels, and notices if any, that the Secretary by regulation prescribes.
(c)Lottery features No certificate, coupon, or other device purporting to be or to represent a ticket, chance, share, or an interest in, or dependent on, the event of a lottery shall be contained in, attached to, or stamped, marked, written, or printed on any package of tobacco products, processed tobacco, or cigarette papers or tubes.
(d)Indecent or immoral material prohibited No indecent or immoral picture, print, or representation shall be contained in, attached to, or stamped, marked, written, or printed on any package of tobacco products, processed tobacco, or cigarette papers or tubes.
(e)Exceptions Tobacco products furnished by manufacturers of such products for use or consumption by their employees, or for experimental purposes, and tobacco products, processed tobacco, and cigarette papers and tubes transferred to the bonded premises of another manufacturer or export warehouse proprietor or released in bond from customs custody for deliver to a manufacturer of tobacco products, processed tobacco, or cigarette papers and tubes, may be exempted from subsection
(a)and
(b)in accordance with such regulations as the Secretary shall prescribe.
(Aug. 16, 1954, ch. 736, 68A Stat. 713; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1422; Pub. L. 94–455, title XIX, §§ 1905(a)(28), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1821, 1834; Pub. L. 111–3, title VII, § 702(a)(2)(C), Feb. 4, 2009, 123 Stat. 108.)
Connections42 cite this · traces to 3
Cited by 42 sections · top 41
17 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 713
  • Pub. L. 85–859, title II, § 202
  • 72 Stat. 1422
  • Pub. L. 94–455, title XIX
  • 90 Stat. 1821
  • Pub. L. 111–3, title VII, § 702(a)(2)(C)
  • 123 Stat. 108
  • Pub. L. 111–3
  • Pub. L. 94–455, § 1905(a)(28)(A)
  • Pub. L. 94–455, § 1906(b)(13)(A)
  • Pub. L. 94–455
  • Pub. L. 85–859
  • section 702(a)(6) of Pub. L. 111–3
  • section 1905(a)(28) 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
§ 5723
Packages, marks, labels, and notices
C.F.R.×28
Fed. Reg.×12
Stat.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 713
Pub. L.Pub. L. 85–859, title II, § 202
Stat.72 Stat. 1422
Pub. L.Pub. L. 94–455, title XIX
Cites 20 · showing 8Cited by 42 across 3 sources
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