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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES · Subchapter B— Other Offenses · § 7261

§ 7261. Representation that retailers’ excise tax is excluded from price of article

73 words·~1 min read·/usc/title-26/section-7261

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Whoever, in connection with the sale or lease, or offer for sale or lease, of any article taxable under chapter 31, makes any statement, written or oral, in advertisement or otherwise, intended or calculated to lead any person to believe that the price of the article does not include the tax imposed by chapter 31, shall on conviction thereof be fined not more than $1,000.
(Aug. 16, 1954, ch. 736, 68A Stat. 862.)
Connections2 cite this
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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 862
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§ 7261
Representation that retailers’ excise tax is excluded from price of article
IRM×1
Stat.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 862
Cites 2Cited by 2 across 2 sources
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