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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES · Subchapter F— General Provisions · § 5753

§ 5753. Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes

231 words·~1 min read·/usc/title-26/section-5753

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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.
(Aug. 16, 1954, ch. 736, 68A Stat. 716; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1425; Pub. L. 89–44, title V, § 502(b)(11), June 21, 1965, 79 Stat. 152; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Connections7 cite this · traces to 2
13 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 716
  • Pub. L. 85–859, title II, § 202
  • 72 Stat. 1425
  • Pub. L. 89–44, title V, § 502(b)(11)
  • 79 Stat. 152
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • Pub. L. 94–455
  • Pub. L. 89–44
  • Pub. L. 85–859
  • section 701(d) of Pub. L. 89–44
  • section 210(a)(1) of Pub. L. 85–859
Citation graph
cites case law
§ 5753
Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
Fed. Reg.×7
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 716
Pub. L.Pub. L. 85–859, title II, § 202
Stat.72 Stat. 1425
Pub. L.Pub. L. 89–44, title V, § 502(b)(11)
Cites 15 · showing 7Cited by 7 across 1 source
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