§2341 — Title 18 Crimes and Criminal Procedure | U.S. Code

Summary

Defines important words used in the chapter about tobacco and taxes. A "cigarette" means a roll of tobacco wrapped in paper or another wrapper, and it also covers similar-looking tobacco rolls sold as cigarettes. "Contraband cigarettes" are more than 10,000 cigarettes found without required state or local tax markings where such marks are needed, unless they are held by certain permitted makers or warehouse operators, a common carrier moving them with a proper bill showing quantity, source, and destination, a person licensed by the State who has accounted for and paid the taxes, or a federal or state officer holding them while doing official work. A "common or contract carrier" is a carrier with official operating authority. "State" includes the 50 states, the District of Columbia, Puerto Rico, and the Virgin Islands. "Attorney General" means the U.S. Attorney General. "Smokeless tobacco" means finely cut, ground, powdered, or leaf tobacco meant to be placed in the mouth or nose or used without burning. "Contraband smokeless tobacco" means more than 500 single-unit consumer-sized cans or packages (or their equivalent) found in someone’s possession, with the same kinds of exceptions as for contraband cigarettes.

Title 18, §2341

Crimes and Criminal Procedure — Source: USLM XML via OLRC

As used in this chapter—

(1)the term “cigarette” means—

(A)any roll of tobacco wrapped in paper or in any substance not containing tobacco; and

(B)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 subparagraph (A);

(2)the term “contraband cigarettes” means a quantity in excess of 10,000 cigarettes, which bear no evidence of the payment of applicable State or local cigarette taxes in the State or locality where such cigarettes are found, if the State or local government requires a stamp, impression, or other indication to be placed on packages or other containers of cigarettes to evidence payment of cigarette taxes, and which are in the possession of any person other than—

(A)a person holding a permit issued pursuant to chapter 52 of the Internal Revenue Code of 1986 as a manufacturer of tobacco products or as an export warehouse proprietor, or a person operating a customs bonded warehouse pursuant to section 311 or 555 of the Tariff Act of 1930 (19 U.S.C. 1311 or 1555) or an agent of such person;

(B)a common or contract carrier transporting the cigarettes involved under a proper bill of lading or freight bill which states the quantity, source, and destination of such cigarettes;

(C)a person—

(i)who is licensed or otherwise authorized by the State where the cigarettes are found to account for and pay cigarette taxes imposed by such State; and

(ii)who has complied with the accounting and payment requirements relating to such license or authorization with respect to the cigarettes involved; or

(D)an officer, employee, or other agent of the United States or a State, or any department, agency, or instrumentality of the United States or a State (including any political subdivision of a State) having possession of such cigarettes in connection with the performance of official duties;

(3)the term “common or contract carrier” means a carrier holding a certificate of convenience and necessity, a permit for contract carrier by motor vehicle, or other valid operating authority under subtitle IV of title 49, or under equivalent operating authority from a regulatory agency of the United States or of any State;

(4)the term “State” means a State of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or the Virgin Islands;

(5)the term “Attorney General” means the Attorney General of the United States;

(6)the term “smokeless tobacco” means any finely cut, ground, powdered, or leaf tobacco that is intended to be placed in the oral or nasal cavity or otherwise consumed without being combusted;

(7)the term “contraband smokeless tobacco” means a quantity in excess of 500 single-unit consumer-sized cans or packages of smokeless tobacco, or their equivalent, that are in the possession of any person other than—

(A)a person holding a permit issued pursuant to chapter 52 of the Internal Revenue Code of 1986 as manufacturer 11 So in original. Probably should be “a manufacturer”. of tobacco products or as an export warehouse proprietor, a person operating a customs bonded warehouse pursuant to section 311 or 555 of the Tariff Act of 1930 (19 U.S.C. 1311, 1555), or an agent of such person;

(B)a common carrier transporting such smokeless tobacco under a proper bill of lading or freight bill which states the quantity, source, and designation of such smokeless tobacco;

(C)a person who—

(i)is licensed or otherwise authorized by the State where such smokeless tobacco is found to engage in the business of selling or distributing tobacco products; and

(ii)has complied with the accounting, tax, and payment requirements relating to such license or authorization with respect to such smokeless tobacco; or

(D)an officer, employee, or agent of the United States or a State, or any department, agency, or instrumentality of the United States or a State (including any political subdivision of a State), having possession of such smokeless tobacco in connection with the performance of official duties; 22 So in original. The semicolon probably should be a period.

Notes & Related Subsidiaries

Editorial Notes

References in Text

Chapter 52 of the Internal Revenue Code of 1986, referred to in pars. (2)(A) and (7)(A), is classified generally to chapter 52 (§ 5701 et seq.) of Title 26, Internal Revenue Code.

Amendments

2006—Par. (2). Pub. L. 109–177, § 121(b)(6), which directed amendment of par. (2) by substituting “State or local cigarette taxes in the State or locality where such cigarettes are found, if the State or local government” for “State cigarette taxes in the State where such cigarettes are found, if the State” in introductory provisions, was executed by making the substitution for “State cigarette taxes in the State where such cigarettes are found, if such State”, to reflect the probable intent of Congress. Pub. L. 109–177, § 121(a)(1), substituted “10,000 cigarettes” for “60,000 cigarettes” in introductory provisions. Pars. (6), (7). Pub. L. 109–177, § 121(b)(1), added pars. (6) and (7). 2002—Par. (5). Pub. L. 107–296 added par. (5) and struck out former par. (5) which read as follows: “the term ‘Secretary’ means the Secretary of the Treasury.” 1986—Par. (2)(A). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”. 1983—Par. (3). Pub. L. 97–449 substituted “subtitle IV of title 49” for “the Interstate Commerce Act”.

Statutory Notes and Related Subsidiaries

Effective Date

of 2002 AmendmentAmendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an

Effective Date

note under section 101 of Title 6, Domestic Security.

Effective Date

Pub. L. 95–575, § 4, Nov. 2, 1978, 92 Stat. 2466, provided: “(a) Except as provided in subsection (b), this Act [enacting this chapter, amending section 1961 of this title and section 781 and 787 of former Title 49, Transportation, and enacting provisions set out as a note under this section] shall take effect on the date of its enactment [Nov. 2, 1978]. “(b) section 2342(b) and 2343 of title 18, United States Code as enacted by the first section of this Act, shall take effect on the first day of the first month beginning more than 120 days after the date of the enactment of this Act [Nov. 2, 1978].” Authorization of Appropriations Pub. L. 95–575, § 5, Nov. 2, 1978, 92 Stat. 2466, provided that: “There are hereby authorized to be appropriated such sums as may be necessary to carry out the provisions of chapter 114 of title 18, United States Code, added by the first section of this Act.”

§2341 Definitions

Summary

Title 18, §2341

Notes & Related Subsidiaries

Editorial Notes

References in Text

Amendments

Statutory Notes and Related Subsidiaries

Effective Date

Effective Date

Effective Date

Citations & Metadata