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Internal Revenue Code, § 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; Sept. 2, 1958, Pub. L. 85-859, title II, 202, 72 Stat. 1425; June 21, 1965, Pub. L. 89-44, title V, 502(b)(11), 79 Stat. 152; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834.)
BACKGROUND 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.
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.
Amendments
1987--Pub. L. 100-203, title X, 10512(f)(1), Dec. 22, 1987, 101 Stat. 1330-449, redesignated subchapter F as G.
1965--Pub. L. 89-44, title V, 502(b)(7), June 21, 1965, 79 Stat. 151, redesignated subchapter G as F. Former subchapter F redesignated E.
1958--Pub. L. 85-859, title II, 202, Sept. 2, 1958, 72 Stat. 1425, substituted “Penalties and Forfeitures” for “Fines, Penalties, and Forfeitures” in subchapter heading.