
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5753]

 
                     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. 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; Pub. L. 85-859, title II, 
Sec. 202, Sept. 2, 1958, 72 Stat. 1425; Pub. L. 89-44, title V, 
Sec. 502(b)(11), June 21, 1965, 79 Stat. 152; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               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.
