26 U.S.C. § 5752
Restrictions relating to marks, labels, notices, and packages
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.
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Nearby sections (25 sections)
- 5711 · Bond
- 5712 · Application for permit
- 5713 · Permit
- 5721 · Inventories
- 5722 · Reports
- 5723 · Packages, marks, labels, and notices
- 5731 · Imposition and rate of tax
- 5732 · Payment of tax
- 5733 · Provisions relating to liability for occupational taxes
- 5734 · Application of State laws
- 5741 · Records to be maintained
- 5751 · Purchase, receipt, possession, or sale of tobacco products and…
- 5752 · Restrictions relating to marks, labels, notices, and packages
- 5753 · Disposal of forfeited, condemned, and abandoned tobacco…
- 5754 · Restriction on importation of previously exported tobacco…
- 5761 · Civil penalties
- 5762 · Criminal penalties
- 5763 · Forfeitures
- 5801 · Imposition of tax
- 5802 · Registration of importers, manufacturers, and dealers
- 5811 · Transfer tax
- 5812 · Transfers
- 5821 · Making tax
- 5822 · Making
- 5841 · Registration of firearms