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► 26 U.S.C. § 5753 26 u.s.c. · tobacco products and cigarette papers an · title 26
26 U.S.C. § 5753
Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
Title 26 USC
● ACTIVE
Ch. 52
Jurisdiction Federal — United States
Chapter TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-241707
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 From the U.S. Government Publishing Office, www.gpo.gov

§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.)

Editorial Notes

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.

Statutory Notes and Related Subsidiaries

Effective Date of 1965 Amendment Amendment 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 Amendment Amendment 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.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 5753 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 5752 26 U.S.C. § 5754 →
Chapter 52 — TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
26 U.S.C. § 570126 U.S.C. § 570226 U.S.C. § 570326 U.S.C. § 570426 U.S.C. § 570526 U.S.C. § 570626 U.S.C. § 570726 U.S.C. § 570826 U.S.C. § 571126 U.S.C. § 571226 U.S.C. § 571326 U.S.C. § 572126 U.S.C. § 572226 U.S.C. § 572326 U.S.C. § 573126 U.S.C. § 573226 U.S.C. § 573326 U.S.C. § 573426 U.S.C. § 574126 U.S.C. § 575126 U.S.C. § 575226 U.S.C. § 575326 U.S.C. § 575426 U.S.C. § 5761
26 U.S.C. — public domain ← All Legislation
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26 U.S.C.
Citation
26 U.S.C. § 5753
Status
● ACTIVE
Chapter
52 — TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-241707
Root-LD Spec
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Internal Revenue Code — 26 U.S.C. § 5753