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Title 26 — Internal Revenue CodeRelease 119-73

§5713 Permit

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter B— - Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors › § 5713

Last updated Apr 6, 2026|Official source

Summary

You must have a permit to run a business as a maker or importer of tobacco products or processed tobacco, or to be an export warehouse owner for tobacco. The Secretary will give permits to people who qualify under sections 5711 and 5712 and who follow this chapter and the rules the Secretary creates. The Secretary can also require a new permit at times set by regulation. If the Secretary thinks a permit holder fits one of six problems — for example, not honestly following the rules, lying or leaving out important facts on the application, breaking permit conditions, failing to keep the premises so revenue is protected, having past or current felony cases about tobacco that make compliance unlikely, or having a felony conviction related to tobacco — the Secretary can hold a hearing. After the hearing, if the person cannot show a good reason, the permit will be suspended for a time the Secretary decides or it will be revoked.

Full Legal Text

Title 26, §5713

Internal Revenue Code — Source: USLM XML via OLRC

(a)A person shall not engage in business as a manufacturer or importer of tobacco products or processed tobacco or as an export warehouse proprietor without a permit to engage in such business. Such permit, conditioned upon compliance with this chapter and regulations issued thereunder, shall be issued in such form and in such manner as the Secretary shall by regulation prescribe, to every person properly qualified under section 5711 and 5712. A new permit may be required at such other time as the Secretary shall by regulation prescribe.
(b)(1)If the Secretary has reason to believe that any person holding a permit—
(A)has not in good faith complied with this chapter, or with any other provision of this title involving intent to defraud,
(B)has violated the conditions of such permit,
(C)has failed to disclose any material information required or made any material false statement in the application for such permit,
(D)has failed to maintain his premises in such manner as to protect the revenue,
(E)is, by reason of previous or current legal proceedings involving a felony violation of any other provision of Federal criminal law relating to tobacco products, processed tobacco, cigarette paper, or cigarette tubes, not likely to maintain operations in compliance with this chapter, or
(F)has been convicted of a felony violation of any provision of Federal or State criminal law relating to tobacco products, processed tobacco, cigarette paper, or cigarette tubes,
(2)If, after hearing, the Secretary finds that such person has not shown cause why his permit should not be suspended or revoked, such permit shall be suspended for such period as the Secretary deems proper or shall be revoked.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2009—Subsec. (a). Pub. L. 111–3, § 702(a)(1)(B), inserted “or processed tobacco” after “tobacco products”. Subsec. (b). Pub. L. 111–3, § 702(b)(2), amended subsec. (b) generally. Prior to amendment, text read as follows: “If the Secretary has reason to believe that any person holding a permit has not in good faith complied with this chapter, or with any other provision of this title involving intent to defraud, or has violated the conditions of such permit, or has failed to disclose any material information required or made any material false statement in the application for such permit, or has failed to maintain his premises in such manner as to protect the revenue, the Secretary shall issue an order, stating the facts charged, citing such person to show cause why his permit should not be suspended or revoked. If, after hearing, the Secretary finds that such person has not in good faith complied with this chapter or with any other provision of this title involving intent to defraud, has violated the conditions of such permit, has failed to disclose any material information required or made any material false statement in the application therefor, or has failed to maintain his premises in such manner as to protect the revenue, such permit shall be suspended for such period as the Secretary deems proper or shall be revoked.” 1997—Subsec. (a). Pub. L. 105–33 inserted “or importer” after “manufacturer”. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1958—Subsec. (a). Pub. L. 85–859 substituted “manufacturer of tobacco products” for “manufacturer of articles”, included export warehouse proprietors, and struck out provisions which related to dealers in tobacco materials. Subsecs. (b), (c). Pub. L. 85–859 redesignated subsec. (c) as (b) and struck out former subsec. (b) that required permits to be posted.

Statutory Notes and Related Subsidiaries

Effective Date

of 2009 AmendmentAmendment by section 702(b)(2) of Pub. L. 111–3 effective Feb. 4, 2009, see section 702(b)(3) of Pub. L. 111–3, set out as a note under section 5712 of this title. Amendment by section 702(a)(1)(B) of Pub. L. 111–3 effective Apr. 1, 2009, see section 702(a)(6) of Pub. L. 111–3, set out as a note under section 5702 of this title.

Effective Date

of 1997 AmendmentAmendment 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 1958 AmendmentAmendment 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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5713

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73