2013 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES (§§ 7201 - 7344)
Subchapter B - Other Offenses (§§ 7261 - 7275)
Section 7261 - Representation that retailers' excise tax is excluded from price of article
Publication Title | United States Code, 2012 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES Subchapter B - Other Offenses Sec. 7261 - Representation that retailers' excise tax is excluded from price of article |
Contains | section 7261 |
Date | 2013 |
Laws in Effect as of Date | January 16, 2014 |
Positive Law | No |
Disposition | standard |
Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 862. |
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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.)
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