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
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.
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Internal Revenue Code — Source: USLM XML via OLRC
Legislative History
Reference
Citation
26 U.S.C. § 5752
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73