26 U.S.C. § 5751 — Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 280 words · no verdicts yet
This section prohibits specified dealings in untaxed, diverted, improperly packaged, or improperly marked tobacco products when done with intent to defraud, and also covers some dealings without that intent. Violators possessing certain products owe the tax.
(a) No person may: (1) intending to defraud the United States, after removal, buy, receive, possess, offer for sale, sell, or otherwise dispose of tobacco products or cigarette papers or tubes on which tax was not paid or determined as required, or that were removed tax-free under section 5704 and diverted from its permitted use; (2) with that intent, deal after removal in products not packaged as section 5723 requires or in packages lacking its required marks, labels, or notices; or (3) without that intent, deal after removal in products not properly packaged or marked as required by section 5723. Paragraph (3) does not bar direct sales or deliveries to consumers from proper packages and does not apply to articles so sold or delivered.
(b) Anyone possessing products in violation of (a)(1) or (a)(2) owes a tax equal to the tax on those products.
No person shall—
with intent to defraud the United States, purchase, receive, possess, offer for sale, or sell or otherwise dispose of, after removal, any tobacco products or cigarette papers or tubes—
upon which the tax has not been paid or determined in the manner and at the time prescribed by this chapter or regulations thereunder; or
which, after removal without payment of tax pursuant to section 5704, have been diverted from the applicable purpose or use specified in that section; or
with intent to defraud the United States, purchase, receive, possess, offer for sale, or sell or otherwise dispose of, after removal, any tobacco products or cigarette papers or tubes, which are not put up in packages as required under section 5723 or which are put up in packages not bearing the marks, labels, and notices, as required under such section; or
otherwise than with intent to defraud the United States, purchase, receive, possess, offer for sale, or sell or otherwise dispose of, after removal, any tobacco products or cigarette papers or tubes, which are not put up in packages as required under section 5723 or which are put up in packages not bearing the marks, labels, and notices, as required under such section. This paragraph shall not prevent the sale or delivery of tobacco products or cigarette papers or tubes directly to consumers from proper packages, nor apply to such articles when so sold or delivered.
Any person who possesses tobacco products or cigarette papers or tubes in violation of subsection (a)(1) or (a)(2) shall be liable for a tax equal to the tax on such articles.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 716; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1424; Pub. L. 94–455, title XIX, § 1905(b)(7)(A), Oct. 4, 1976, 90 Stat. 1823.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1958Amended · Pub. L. 85-859 · 72 Stat. 1424
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1823
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
all 0 arguments · sorted by: best
no arguments yet — make the first case