2016 US Code
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

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Citation 26 U.S.C. § 7261 (2016)
Section Name ยง7261. Representation that retailers' excise tax is excluded from price of article
Section Text

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.

Source Credit

(Aug. 16, 1954, ch. 736, 68A Stat. 862.)

Publication Title United States Code, 2012 Edition, Supplement 4, 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 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
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