Title 26Internal Revenue CodeRelease 119-73

§5752 Restrictions relating to marks, labels, notices, and packages

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter F— - General Provisions › § 5752

Last updated Apr 6, 2026|Official source

Summary

Do not remove, destroy, or take off any official mark, label, or notice that federal law or rules require on a package of tobacco products, cigarette papers, or tubes before the package is emptied if you do it to cheat the United States.

Full Legal Text

Title 26, §5752

Internal Revenue Code — Source: USLM XML via OLRC

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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

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.

Statutory Notes and Related Subsidiaries

Effective Date

of 1976 AmendmentAmendment 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 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. § 5752

Title 26Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73