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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 7261

Representation that retailers' excise tax is excluded from price of article

Official textgovinfo.govlast amended

Whoever, in connection with the sale or lease, or offer for sale or lease, of any article taxable under chapter 31, makes any statement, written or oral, in advertisement or otherwise, intended or calculated to lead any person to believe that the price of the article does not include the tax imposed by chapter 31, shall on conviction thereof be fined not more than $1,000.

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Nearby sections (25 sections)
  1. 7216 · Disclosure or use of information by preparers of returns
  2. 7217 · Prohibition on executive branch influence over taxpayer audits…
  3. 7231 · Failure to obtain license for collection of foreign items
  4. 7232 · Failure to register or reregister under section 4101, false…
  5. 7233 · [§7233. Repealed. Pub. L. 94–455, title XIX, §1952(n)(2)(A),…
  6. 7234 · [§7234. Repealed. Pub. L. 94–455, title XIX, §1904(b)(7)(B)(i),…
  7. 7235 · [§7235. Repealed. Pub. L. 94–455, title XIX, §1904(b)(9)(B)(i),…
  8. 7236 · [§7236. Repealed. Pub. L. 93–490, §3(b)(1), Oct. 26, 1974, 88…
  9. 7237 · [§§7237, 7238. Repealed. Pub. L. 91–513, title III,…
  10. 7239 · [§7239. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(D)(i),…
  11. 7240 · [§7240. Repealed. Pub. L. 101–508, title XI,…
  12. 7241 · [§7241. Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug.…
  13. 7261 · Representation that retailers' excise tax is excluded from price…
  14. 7262 · Violation of occupational tax laws relating to wagering—failure…
  15. 7263 · [§7263. Repealed. Pub. L. 94–455, title XIX, §1952(n)(3)(A),…
  16. 7264 · [§7264. Repealed. Pub. L. 94–455, title XIX, §1904(b)(9)(C)(i),…
  17. 7265 · [§7265. Repealed. Pub. L. 94–455, title XIX, §1904(b)(7)(C)(i),…
  18. 7266 · [§7266. Repealed. Pub. L. 93–490, §3(b)(3), Oct. 26, 1974, 88…
  19. 7267 · [§7267. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i),…
  20. 7268 · Possession with intent to sell in fraud of law or to evade tax
  21. 7269 · Failure to produce records
  22. 7270 · Insurance policies
  23. 7271 · Penalties for offenses relating to stamps
  24. 7272 · Penalty for failure to register or reregister
  25. 7273 · Penalties for offenses relating to special taxes
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