26 U.S.C. § 5753

Current through P.L. 118-40 (published on www.congress.gov on 03/01/2024)
Section 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.

26 U.S.C. § 5753

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

AMENDMENTS1976-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. 85-859substituted "tobacco products, cigarette papers and tubes" for "articles" wherever appearing.

STATUTORY NOTES AND RELATED SUBSIDIARIES

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.

Cigarette
"Cigarette" means-(1) any roll of tobacco wrapped in paper or in any substance not containing tobacco, and(2) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (1).
Tobacco products
"Tobacco products" means cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco.
Secretary
The term "Secretary" means the Secretary of the Treasury or his delegate.