2017 US Code
Title 26 - Internal Revenue Code
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
Chapter 52 - Tobacco Products and Cigarette Papers and Tubes
Subchapter F - General Provisions
Sec. 5753 - Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
| 26 U.S.C. § 5753 (2017) |
| §5753. Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes |
|
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.) |
|
AMENDMENTS
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary". 1965—Pub. L. 89–44 struck out references to tobacco materials wherever appearing in heading and text. 1958—Pub. L. 85–859 substituted "tobacco products, cigarette papers and tubes" for "articles" wherever appearing. EFFECTIVE DATE OF 1965 AMENDMENTAmendment by Pub. L. 89–44 applicable on and after January 1, 1966, see section 701(d) of Pub. L. 89–44, set out as a note under section 5701 of this title. EFFECTIVE DATE OF 1958 AMENDMENTAmendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title. |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 52 - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Subchapter F - General Provisions Sec. 5753 - Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes |
| section 5753 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 72 Stat. 1425 79 Stat. 152 90 Stat. 1834 |
| Public Law 85-859, Public Law 89-44, Public Law 94-455 |
