§ 5751. Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal

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(a)Restriction No person shall—

(1)with intent to defraud the United States, purchase, receive, possess, offer for sale, or sell or otherwise dispose of, after removal, any tobacco products or cigarette papers or tubes—

(A)upon which the tax has not been paid or determined in the manner and at the time prescribed by this chapter or regulations thereunder; or

(B)which, after removal without payment of tax pursuant to section 5704, have been diverted from the applicable purpose or use specified in that section; or

(2)with intent to defraud the United States, purchase, receive, possess, offer for sale, or sell or otherwise dispose of, after removal, any tobacco products or cigarette papers or tubes, which are not put up in packages as required under section 5723 or which are put up in packages not bearing the marks, labels, and notices, as required under such section; or

(3)otherwise than with intent to defraud the United States, purchase, receive, possess, offer for sale, or sell or otherwise dispose of, after removal, any tobacco products or cigarette papers or tubes, which are not put up in packages as required under section 5723 or which are put up in packages not bearing the marks, labels, and notices, as required under such section. This paragraph shall not prevent the sale or delivery of tobacco products or cigarette papers or tubes directly to consumers from proper packages, nor apply to such articles when so sold or delivered.

(b)Liability to tax Any person who possesses tobacco products or cigarette papers or tubes in violation of subsection (a)(1) or (a)(2) shall be liable for a tax equal to the tax on such articles.

(Aug. 16, 1954, ch. 736, 68A Stat. 716; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1424; Pub. L. 94–455, title XIX, § 1905(b)(7)(A), Oct. 4, 1976, 90 Stat. 1823.)

Connections9 cite this · traces to 2

Cited by 9 sections

CFR

statutes-at-large

Public Law 94–455
To reform the tax laws of the United States

Traces to 2 documents

U.S. Code

10 references not yet in our index

Aug. 16, 1954, ch. 736
68A Stat. 716
Pub. L. 85–859, title II, § 202
72 Stat. 1424
Pub. L. 94–455, title XIX, § 1905(b)(7)(A)
90 Stat. 1823
Pub. L. 94–455
Pub. L. 85–859
section 1905(d) of Pub. L. 94–455
section 210(a)(1) of Pub. L. 85–859

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cites case law

§ 5751

Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal

C.F.R.×6

Fed. Reg.×2

Stat.×1

U.S.C.§ 5005

U.S.C.§ 5001

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 716

Pub. L.Pub. L. 85–859, title II, § 202

Stat.72 Stat. 1424

Pub. L.Pub. L. 94–455, title XIX, § 1905(b)(7)(A)

Cites 12 · showing 7Cited by 9 across 3 sources