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Internal Revenue Code, § 7261. Representation That Retailers' Excise Tax Is Excluded From Price Of Article

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.
(Aug. 16, 1954, ch. 736, 68A Stat. 862.)
Background Notes
Cross References
Authorization for action to recover fine, see section 7401 of this title.
Effective date of this chapter, see section 7851 of this title.
Jurisdiction of district court of the United States of proceeding for recovery or enforcement of fine, see section 1355 of Title 28, Judiciary and Judicial Procedure.