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CROSS REFERENCES Applicability of this section to Puerto Rico and Virgin Islands, see section 5314 of this title.

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 5505 of this title.

§ 5687. Penalty for offenses not specifically covered Whoever violates any provision of this chapter or regulations issued pursuant thereto, for which a specific criminal penalty is not prescribed by this chapter, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.

(Added Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1412.)

PRIOR PROVISIONS

A prior section 5687, act Aug. 16, 1954, ch. 736, 68A Stat. 700, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859.

Prior section 5687 also related to forfeitures applicable to distillers, rectifiers, and wholesale liquor dealers for offenses not specifically covered. See sections 7301 and 7302 of this title.

Provisions similar to those comprising this section were contained in prior sections 5602, 5608(c), 5612 to 5619, 5627, 5628, 5630, 5631, 5643, 5684(a) and 5686(a), act Aug. 16, 1954, ch. 736, 68A Stat. 683, 685, 686, 689, 692, 693, 699, 700, prior to the general revision of this chapter by Pub. L. 85-859.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 5105, 5117, 5203, 5505 of this title.

§ 5688. Disposition and release of seized property (a) Forfeiture

(1) Delivery

All distilled spirits, wines, and beer forfeited, summarily or by order of court, under any law of the United States, shall be delivered to the Administrator of General Services to be disposed of as hereinafter provided.

(2) Disposal

The Administrator of General Services shall dispose of all distilled spirits, wines, and beer which have been delivered to him pursuant to paragraph (1)—

(A) by delivery to such Government agencies as, in his opinion, have a need for such distilled spirits, wines, or beer for medicinal, scientific, or mechanical purposes, or for any other official purpose for which appropriated funds may be expended by a Government agency; or

(B) by gifts to such eleemosynary institutions as, in his opinion, have a need for such distilled spirits, wines, or beer for medicinal purposes; or

(C) by destruction.

(3) Limitation on disposal

Except as otherwise provided by law, no distilled spirits, wines, or beer which have been seized under any law of the United States may be disposed of in any manner whatsoever except after forfeiture and as provided in this subsection.

(4) Regulations

The Administrator of General Services is authorized to make all rules and regulations necessary to carry out the provisions of this subsection.

(5) Remission or mitigation of forfeitures

Nothing in this section shall affect the authority of the Secretary, under the customs or internal revenue laws, to remit or mitigate the forfeiture, or alleged forfeiture, of such distilled spirits, wines, or beer, or the authority of the Secretary, to compromise any civil or criminal case in respect of such distilled spirits, wines, or beer prior to commencement of suit thereon, or the authority of the Secretary to compromise any claim under the customs laws in respect to such distilled spirits, wines, or beer.

(b) Distraint or judicial process

Except as provided in section 5243, all distilled spirits sold by order of court, or under process of distraint, shall be sold subject to tax; and the purchaser shall immediately, and before he takes possession of said spirits, pay the tax thereon, pursuant to the applicable provisions of this chapter and in accordance with regulations to be prescribed by the Secretary. (c) Release of seized vessels or vehicles by courts

Notwithstanding any provisions of law relating to the return on bond of any vessel or vehicle seized for the violation of any law of the United States, the court having jurisdiction of the subject matter may, in its discretion and upon good cause shown by the United States, refuse to order such return of any such vessel or vehicle to the claimant thereof. As used in this subsection, the word "vessel" includes every description of watercraft used, or capable of being used, as a means of transportation in water or in water and air; and the word "vehicle" includes every animal and description of carriage or other contrivance used, or capable of being used, as a means of transportation on land or through the air.

(Added Pub.L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1412, and amended Pub. L. 94-455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

PRIOR PROVISIONS

A prior section 5688, act Aug. 16, 1954, ch. 736, 68A Stat. 701, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859.

AMENDMENTS

1976-Subsecs. (a)(5), (b). Pub. L. 94-455 struck out "or his delegate" following "Secretary" wherever appearing.

CROSS REFERENCES

Stamping, marking, and branding seized goods, see section 6807 of this title.

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 5007, 6807 of this title.

L.

[§ 5689. Repealed. Pub. 94-455, title XIX, § 1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822]

Section 5689, added Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1413, provided for penalty and forfeiture for tampering with a stamp machine.

A prior section 5689, act Aug. 16, 1954, ch. 736, 68A Stat. 702, related to penalty and forfeiture for tampering with a stamp machine, prior to the general revision of this chapter by Pub. L. 85-859.

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be. Such presumption may be overcome by evidence satisfactorily showing that such sale, or offer for sale, was made to a person other than a dealer, as defined in section 5112(a). (Added Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1413, and amended Pub. L. 96-39, title VIII, § 807(a)(60), July 26, 1979, 93 Stat. 290.)

PRIOR PROVISIONS

A prior section 5691, act Aug. 16, 1954, ch. 736, 68A Stat. 702, consisted of provisions similar to those comprising subsec. (a) of this section, prior to the general revision of this chapter by Pub. L. 85-859.

Prior section 5691 also related to forfeitures for nonpayment of special taxes relating to liquors. See sections 5607, 5613, 5615, 5661(a), 5671, 5673, 5676(4), 5683, 7301, and 7302 of this title.

AMENDMENTS

1979-Subsec. (a). Pub. L. 96-39 eliminated persons employed as rectifiers from the penalties imposed by this section.

EFFECTIVE DATE OF 1979 AMENDMENT Amendment by Pub. L. 96-39 effective Jan. 1, 1980, see section 810 of Pub. L. 96-39, set out as a note under section 5001 of this title.

EFFECTIVE DATE

Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85-859, set out as a note under section 5001 of this title.

CROSS REFERENCES

Felony as offense punishable by imprisonment for term exceeding one year, see section 1 of Title 18, Crimes and Criminal Procedure.

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 5125, 5148 of this title.

[§ 5692. Repealed. Pub. L. 90-618, title II, § 206(a), Oct. 22, 1968, 82 Stat. 1235]

Section 5692, added Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1413, set forth a cross reference to section 7273(a), relating to penalties for failure to post special tax stamps.

A prior section 5692, act Aug. 16, 1954, ch. 736, 68A Stat. 703, related to penalty relating to records of retail liquor dealers, prior to the general revision of this chapter by Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313.

A prior section 5693, act Aug. 16, 1954, ch. 736, 68A Stat. 703, consisted of provisions similar to those comprising section 5692, prior to the general revision of this chapter by Pub. L. 85-859.

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1976-Pub. L. 94-455, title XXI, § 2128(d)(2), Oct. 4, 1976, 90 Stat. 1921, substituted "manufacturers and importers" for "manufacturers" in item for subchapter D.

1965-Pub. L. 89-44, title V, § 502(b)(1), (2), June 21, 1965, 79 Stat. 150, struck out "Tobacco," from the chapter heading, reference to dealers in tobacco materials from the heading of subchapter B, the heading of subchapter D and redesignated subchapters E, F and Gas D, E and F respectively, and struck out in the heading of subchapter D (as redesignated) a reference to dealers in tobacco materials.

1958-Pub. L. 85-859, title II, § 202, Sept. 2, 1958, 72 Stat. 1414, substituted "manufacturers of tobacco products and cigarette papers and tubes, export warehouse proprietors, and" for "manufacturers of articles and" in the hearing of subchapters B and E, "manufacturers and importers of tobacco products and cigarette papers and tubes and export warehouse proprietors" for "manufacturers of articles" in the heading of subchapter C, and "Penalties and forfeitures" for "Fines, penalties and forfeitures" in the heading of subchapter G.

CHAPTER REFERRED TO IN OTHER SECTIONS

This chapter is referred to in sections 6103, 6207, 6423, 6808, 7328 of this title; title 18 section 2341.

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(2) Large cigars

On cigars weighing more than 3 pounds per thousand, a tax equal to 8% percent of the wholesale price, but not more than $20 per thousand.

Cigars not exempt from tax under this chapter which are removed but not intended for sale shall be taxed at the same rate as similar cigars removed for sale.

(b) Cigarettes

On cigarettes, manufactured in or imported into the United States, there shall be imposed the following taxes:

(1) Small cigarettes

On cigarettes, weighing not more than 3 pounds per thousand, $8 per thousand; (2) Large cigarettes

On cigarettes, weighing more than 3 pounds per thousand, $16.80 per thousand; except that, if more than 6%1⁄2 inches in length, they shall be taxable at the rate prescribed for cigarettes weighing not more than 3 pounds per thousand, counting each 2% inches, or fraction thereof, of the length of each as one cigarette.

(c) Cigarette papers

On each book or set of cigarette papers containing more than 25 papers, manufactured in or imported into the United States, there shall be imposed a tax of1⁄21⁄2 cent for each 50 papers or fractional part thereof; except that, if cigarette papers measure more than 6%1⁄2 inches in length, they shall be taxable at the rate prescribed, counting each 2% inches, or fraction thereof, of the length of each as one cigarette paper.

(d) Cigarette tubes

On cigarette tubes, manufactured in or imported into the United States, there shall be imposed a tax of 1 cent for each 50 tubes or fractional part thereof, except that if cigarette tubes measure more than 6%1⁄2 inches in length, they shall be taxable at the rate prescribed, counting each 2 inches, or fraction thereof, of the length of each as one cigarette tube.

(e) Imported tobacco products and cigarette papers and tubes

The taxes imposed by this section on tobacco products and cigarette papers and tubes imported into the United States shall be in addition to any import duties imposed on such articles, unless such import duties are imposed in lieu of internal revenue tax.

(Aug. 16, 1954, ch. 736, 68A Stat. 705; Mar. 30, 1955, ch. 18, § 3(a)(9), 69 Stat. 14; Mar. 29, 1956, ch. 115, § 3(a)(9), 70 Stat. 66; Mar. 29, 1957, Pub. L. 85-12, § 3(a)(7), 71 Stat. 9; June 30, 1958, Pub. L. 85-475, § 3(a)(7), 72 Stat. 259; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1414; June 30, 1959, Pub. L. 86-75, § 3(a)(7), 73 Stat. 157; June 30, 1960, Pub. L. 86-564, title II, § 202(a)(9), 74 Stat. 290; Sept. 14, 1960, Pub. L. 86-779, § 1, 74 Stat. 998; June 30, 1961, Pub. L. 87-72, § 3(a)(9), 75 Stat. 193; June 28, 1962, Pub. L. 87-508, § 3(a)(8), 76 Stat. 114; June 29, 1963, Pub. L. 88-52, § 3(a)(9), 77

Stat. 72; June 30, 1964, Pub. L. 88-348, § 2(a)(9), 78 Stat. 237; June 21, 1965, Pub. L. 89-44, title V, §§ 501(f), 502(a), 79 Stat. 150; Jan. 2, 1968, Pub. L. 90-240, § 4(a), 81 Stat. 776; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1905(a)(24), title XXI, § 2128(a), 90 Stat. 1821, 1921; Sept. 3, 1982, Pub. L. 97-248, title II, § 283(a), 96 Stat. 568.)

AMENDMENTS

1982-Subsec. (b)(1). Pub. L. 97-248, § 283(a)(1), substituted "$8" for "$4".

Subsec. (b)(2). Pub. L. 97-248, § 283(a)(2), substituted "$16.80" for "$8.40".

1976-Subsec. (a). Pub. L. 94-455, § 2128(a), substituted provisions setting a tax of 81⁄2 percent of the wholesale price, but not more than $20 per thousand, on cigars weighing more than 3 pounds per thousand for provisions setting the tax according to a graduated table running from $2.50 per thousand for large cigars if removed to retail at not more than 2 cents each to $20 per thousand if removed to retail at more than 20 cents each, and struck out provisions that, in determining the retail price, for tax purposes, regard be had to the ordinary retail price of a single cigar in its principal market, exclusive of any State or local taxes imposed on cigars as a commodity, and that, for purposes of that determination, the amount of State or local tax excluded from the retail price be the actual tax imposed, except that, if the combined taxes resulted in a numerical figure ending in a fraction of a cent, the amount so excluded would be rounded to the next highest full cent unless such rounding would result in a tax lower than the tax which would be imposed in the absence of State or local tax.

Subsec. (e). Pub. L. 94-455, § 1905(a)(24), added ", unless such import duties are imposed in lieu of internal revenue tax" following "such articles".

1968-Subsec. (a). Pub. L. 90-240 provided that the amount of State and local tax excluded from the retail price be the actual tax imposed, except that, if the combined taxes result in a numerical figure ending in a fraction of a cent, the amount so excluded be rounded to the next highest full cent unless such rounding would result in a tax lower than the tax which would be imposed in the absence of State and local taxes.

1965-Pub. L. 89-44, § 502(a), struck out subsec. (a) relating to tobacco and redesignated subsecs. (b) to (f) as subsecs. (a) to (e), respectively.

Subsec. (b)(1). Pub. L. 89-44, § 501(f), removed the July 1, 1965 time limit for the $4 per thousand rate as well as the provision for imposition of a $3.50 rate on and after July 1, 1965.

1964-Subsec. (c)(1). Pub. L. 88-348 substituted "July 1, 1965" for "July 1, 1964" in two instances. 1963-Subsec. (c)(1). Pub. L. 88-52 substituted "July 1, 1964" for "July 1, 1963" in two instances. 1962-Subsec. (c)(1). Pub. L. 87-508 substituted "July 1, 1963" for "July 1, 1962" in two instances. 1961-Subsec. (c)(1). Pub. L. 87-72 substituted "July 1, 1962" for "July 1, 1961" in two instances. 1960-Subsec. (b). Pub. L. 86-779 substituted "imposed on cigars as a commodity" for "imposed on the retail sales of cigars".

Subsec. (c)(1). Pub. L. 86-564 substituted "July 1, 1961" for "July 1, 1960" in two instances.

1959-Subsec. (c)(1). Pub. L. 86-75 substituted "July 1, 1960" for "July 1, 1959" in two instances.

1958-Subsec. (b). Pub. L. 85-859 provided that in determining the retail price, for tax purposes, regard shall be had to the ordinary retail price of a single cigar in its principal market, exclusive of any State or local taxes imposed on the retail sale of cigars, and required cigars not exempt from tax under this chapter which are removed but not intended for sale to be taxed at the same rate as similar cigars removed for sale.

Subsec. (c)(1). Pub. L. 85-475 substituted "July 1, 1959" for "July 1, 1958" in two instances.

Subsec. (d). Pub. L. 85-859 substituted "On each book or set of cigarette papers containing more than 25 papers, manufactured in or imported into the United States, there shall be imposed" for "On cigarette papers, manufactured in or imported into the United States, there shall be imposed, on each package, book, or set containing more than 25 papers".

Subsec. (f). Pub. L. 85-859 substituted "imposed by this section on tobacco products and cigarette papers and tubes imported into the United States" for "imposed on articles by this section".

1957-Subsec. (c)(1). Pub. L. 85-12 substituted "July 1, 1958" for "April 1, 1957" in two instances. 1956-Subsec. (c)(1). Act Mar. 29, 1956, substituted "April 1, 1957" for "April 1, 1956" in two instances. 1955-Subsec. (c)(1). Act Mar. 30, 1955, substituted "April 1, 1956" for "April 1, 1955" in two instances.

EFFECTIVE AND TERMINATION DATES OF 1982
AMENDMENT

Section 283(c) of Pub. L. 97-248 provided that: "The amendment made by subsection (a) [amending this section] shall apply with respect to cigarettes removed after December 31, 1982 and before October 1, 1985."

EFFECTIVE DATE OF 1976 AMENDMENT

Amendment by section 1905(a)(24) of Pub. L. 94-455 effective on the first day of the 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.

Section 2128(e) of Pub. L. 94-455 provided that: "The amendments made by this section [amending sections 5701(a), 5702(m), and 5741 of this title] shall take effect on the first month which begins more than 90 days after the date of the enactment of this Act [Oct. 4, 1976]."

EFFECTIVE DATE OF 1968 AMENDMENT

Section 4(b) of Pub. L. 90-240 provided that: "The amendment made by subsection (a) [amending subsec. (a) of this section] shall apply to the removal of cigars on or after the first day of the first calendar quarter which begins more than 30 days after the date of the enactment of this Act [Jan. 2, 1968]."

EFFECTIVE DATE OF 1965 AMENDMENT

Section 701(d) of Pub. L. 89-44 provided that: “The amendments made by section 501 [repealing sections 5063 and 5707 and 5701 note and amending sections 5001(a)(1), (3), 5022, 5041(b)(1) to (5), and 5051(a), and 5701 of this title] shall apply on and after July 1, 1965. The amendments made by section 502 [striking out subchapter D of chapter 52 of this title and redesignating subchapters E, F, and G as subchapters D, E, and F respectively, and amending sections 5701, 5702 (a) to (1), 5704, 5711(a), 5741, 5753, 5762(a)(1), (2), and 5763 (b), (c) of this title] shall apply on and after January 1, 1966."

EFFECTIVE DATE OF 1960 AMENDMENT

Section 2 of Pub. L. 86-779 provided that: "The amendment made by the first section of this Act [amending subsec. (b) of this section] shall apply with respect to cigars removed on or after the ninth day of the first month which begins after the date of the enactment of this Act [Sept. 14, 1960]."

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 a note under section 5001 of this title.

FLOOR STOCKS

Section 283(b) of Pub. L. 97-248, as amended by Pub. L. 97-448, title III, § 306(a)(14), Jan. 12, 1983, 96 Stat. 2405, provided that:

"(1) IMPOSITION OF TAX.-On cigarettes manufactured in or imported into the United States which are removed before January 1, 1983, and held on such date for sale by any person, there shall be imposed the following taxes:

"(A) SMALL CIGARETTES.-On cigarettes, weighing not more than 3 pounds per thousand, $4 per thousand;

"(B) LARGE CIGARETTES.-On cigarettes, weighing more than 3 pounds per thousand, $8.40 per thousand; except that, if more than 61⁄21⁄2 inches in length, they shall be taxable at the rate prescribed for cigarettes weighing not more than 3 pounds per thousand, counting each 2% inches, or fraction thereof, of the length of each as one cigarette.

**(2) LIABILITY FOR TAX AND METHOD OF PAYMENT.

"(A) LIABILITY FOR TAX.-A person holding cigarettes on January 1, 1983, to which any tax imposed by paragraph (1) applies shall be liable for such tax. "(B) METHOD OF PAYMENT.-The tax imposed by paragraph (1) shall be treated as a tax imposed under section 5701 and shall be due and payable on February 17, 1983 in the same manner as the tax imposed under such section is payable with respect to cigarettes removed on January 1, 1983.

"(3) CIGARETTE.-For purposes of this subsection, the term 'cigarette' shall have the meaning given to such term by subsection (b) of section 5702 of the Internal Revenue Code of 1954.

"(4) EXCEPTION FOR RETAILERS.-The taxes imposed by paragraph (1) shall not apply to cigarettes in retail stocks held on January 1, 1983, at the place where intended to be sold at retail."

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 5703 of this title.

§ 5702. Definitions

When used in this chapter(a) Cigar

"Cigar" means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of subsection (b)(2)).

(b) Cigarette

"Cigarette" means

(1) any roll of tobacco wrapped in paper or in any substance not containing tobacco, and (2) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (1).

(c) Tobacco products

"Tobacco products" means cigars and cigarettes.

(d) Manufacturer of tobacco products

"Manufacturer of tobacco products" means any person who manufactures cigars or cigarettes, except that such term shall not include

(1) a person who produces cigars or cigarettes solely for his own personal consumption or use; or

(2) a proprietor of a customs bonded manufacturing warehouse with respect to the operation of such warehouse.

(e) Cigarette paper

"Cigarette paper" means paper, or any other material except tobacco, prepared for use as a cigarette wrapper.

(f) Cigarette papers

"Cigarette papers" means taxable books or sets of cigarette papers.

(g) Cigarette tube

"Cigarette tube" means cigarette paper made into a hollow cylinder for use in making cigarettes.

(h) Manufacturer of cigarette papers and tubes

"Manufacturer of cigarette papers and tubes" means any person who makes up cigarette paper into books or sets containing more than 25 papers each, or into tubes, except for his own personal use or consumption.

(i) Export warehouse

"Export warehouse" means a bonded internal revenue warehouse for the storage of tobacco products and cigarette papers and tubes, upon which the internal revenue tax has not been paid, for subsequent shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States. (j) Export warehouse proprietor

"Export warehouse proprietor" means any person who operates an export warehouse. (k) Removal or remove

"Removal" or "remove" means the removal of tobacco products or cigarette papers or tubes from the factory or from internal revenue bond, as the Secretary shall by regulation prescribe, or release from customs custody, and shall also include the smuggling or other unlawful importation of such articles into the United States.

(1) Importer

"Importer" means any person in the United States to whom nontaxpaid tobacco products or cigarette papers or tubes manufactured in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States are shipped or consigned; any person who removes cigars or cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse; and any person who smuggles or otherwise unlawfully brings tobacco products or cigarette papers or tubes into the United States. (m) Wholesale price

"Wholesale price" means the manufacturer's, or importer's, suggested delivered price at which the cigars are to be sold to retailers, inclusive of the tax imposed by this chapter or section 7652, but exclusive of any State or local taxes imposed on cigars as a commodity, and before any trade, cash, or other discounts, or any promotion, advertising, display, or similar allowances. Where the manufacturer's or importer's suggested delivered price to retailers is not adequately supported by bona fide arm's

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