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26 U.S.C. § 5752 — Restrictions relating to marks, labels, notices, and packages

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 50 words · no verdicts yet

in plain englishAI-generated · not legal advice

Before a tobacco-product or cigarette-paper package is emptied, no one may intentionally destroy, remove, or detach its required mark, label, or notice to defraud the United States.

With intent to defraud the United States, no person may destroy, erase, or detach a mark, label, or notice that this chapter or its regulations require or authorize on or attached to a tobacco-product or cigarette-paper-and-tube package before the package is empty.

the actual law source: uscode.house.gov ↗public domain

No person shall, with intent to defraud the United States, destroy, obliterate, or detach any mark, label, or notice prescribed or authorized, by this chapter or regulations thereunder, to appear on, or be affixed to, any package of tobacco products or cigarette papers or tubes, before such package is emptied.

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)(B)(i), Oct. 4, 1976, 90 Stat. 1823.)

history & why it existsrecord from the source credit
  • 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.

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