
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: 26USC5752]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
       CHAPTER 52--TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
 
                    Subchapter F--General Provisions
 
Sec. 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 716; Pub. L. 85-859, title II, 
Sec. 202, Sept. 2, 1958, 72 Stat. 1424; Pub. L. 94-455, title XIX, 
Sec. 1905(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1823.)


                               Amendments

    1976--Pub. L. 94-455 struck out reference to stamps in the section 
catchline and in the text and struck out provisions which had enumerated 
violations involving the misuse of tax stamps.
    1958--Pub. L. 85-859 included marks and notices in the catchline, 
limited the penalties to cases where there is intent to defraud the 
United States, and prohibited the destruction, obliteration, or 
detachment of any mark, label, notice or stamp before a package of 
tobacco products or cigarette papers or tubes is emptied.


                    Effective Date of 1976 Amendment

    Amendment by 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 5762 of this title.
