
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5712]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
       CHAPTER 52--TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
 
Subchapter B--Qualification Requirements for Manufacturers and Importers 
of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse 
                               Proprietors
 
Sec. 5712. Application for permit

    Every person, before commencing business as a manufacturer or 
importer of tobacco products or as an export warehouse proprietor, and 
at such other time as the Secretary shall by regulation prescribe, shall 
make application for the permit provided for in section 5713. The 
application shall be in such form as the Secretary shall prescribe and 
shall set forth, truthfully and accurately, the information called for 
on the form. Such application may be rejected and the permit denied if 
the Secretary, after notice and opportunity for hearing, find that--
        (1) the premises on which it is proposed to conduct the business 
    are not adequate to protect the revenue;
        (2) the activity proposed to be carried out at such premises 
    does not meet such minimum capacity or activity requirements as the 
    Secretary may prescribe,\1\ or
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    \1\ So in original. The comma probably should be a semicolon.
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        (3) such person (including, in the case of a corporation, any 
    officer, director, or principal stockholder and, in the case of a 
    partnership, a partner) is, by reason of his business experience, 
    financial standing, or trade connections, not likely to maintain 
    operations in compliance with this chapter, or has failed to 
    disclose any material information required or made any material 
    false statement in the application therefor.

(Aug. 16, 1954, ch. 736, 68A Stat. 712; Pub. L. 85-859, title II, 
Sec. 202, Sept. 2, 1958, 72 Stat. 1421; Pub. L. 94-455, title XIX, 
Secs. 1905(a)(27), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1821, 1834; 
Pub. L. 105-33, title IX, Sec. 9302(h)(2)(A), (5), Aug. 5, 1997, 111 
Stat. 674.)


                               Amendments

    1997--Pub. L. 105-33, Sec. 9302(h)(5), struck out ``or'' at end of 
par. (1), added par. (2), and redesignated former par. (2) as (3).
    Pub. L. 105-33, Sec. 9302(h)(2)(A), inserted ``or importer'' after 
``manufacturer'' in introductory provisions.
    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' and struck out provision that no person subject to this 
section, who was lawfully engaged in business on the date of the 
enactment of the Excise Tax Technical Changes Act of 1958, be denied the 
right to carry on that business pending reasonable opportunity to make 
applications for permit and final action thereon.
    1958--Pub. L. 85-859 included export warehouse proprietors, and 
excluded dealers in tobacco materials.


                    Effective Date of 1997 Amendment

    Amendment by Pub. L. 105-33 applicable to articles removed, as 
defined in section 5702(j) of this title, after Dec. 31, 1999, with 
transition rule, see section 9302(i) of Pub. L. 105-33, set out as a 
note under section 5701 of this title.


                    Effective Date of 1976 Amendment

    Amendment by section 1905(a)(27) of Pub. L. 94-455 effective on 
first day of first month which begins more than 90 days after Oct. 4, 
1976, see section 1905(d) of Pub. L. 94-455, set out as a note under 
section 5005 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.

                  Section Referred to in Other Sections

    This section is referred to in section 5713 of this title.
