Title 18Crimes and Criminal ProcedureRelease 119-73not60

§2345 Effect on State and Local Law

Title 18 › Part I— CRIMES › Chapter 114— TRAFFICKING IN CONTRABAND CIGARETTES AND SMOKELESS TOBACCO › § 2345

Last updated Apr 5, 2026|Official source

Summary

Federal law does not stop states or cities from making and enforcing their own cigarette and smokeless tobacco taxes, seizing property for violations, or setting penalties, nor from working together by agreement to run those programs.

Full Legal Text

Title 18, §2345

Crimes and Criminal Procedure — Source: USLM XML via OLRC

(a)Nothing in this chapter shall be construed to affect the concurrent jurisdiction of a State or local government to enact and enforce its own cigarette tax laws, to provide for the confiscation of cigarettes or smokeless tobacco and other property seized for violation of such laws, and to provide for penalties for the violation of such laws.
(b)Nothing in this chapter shall be construed to inhibit or otherwise affect any coordinated law enforcement effort by a number of State or local governments, through interstate compact or otherwise, to provide for the administration of State or local cigarette tax laws, to provide for the confiscation of cigarettes or smokeless tobacco and other property seized in violation of such laws, and to establish cooperative programs for the administration of such laws.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2006—Pub. L. 109–177, § 121(g)(2), substituted “Effect on State and local law” for “Effect on State law” in section catchline. Subsec. (a). Pub. L. 109–177, § 121(b)(5), (e)(1), substituted “a State or local government to enact and enforce its own” for “a State to enact and enforce” and inserted “or smokeless tobacco” after “cigarettes”. Subsec. (b). Pub. L. 109–177, § 121(b)(5), (e)(2), substituted “of State or local governments, through interstate compact or otherwise, to provide for the administration of State or local” for “of States, through interstate compact or otherwise, to provide for the administration of State” and inserted “or smokeless tobacco” after “cigarettes”.

Reference

Citations & Metadata

Citation

18 U.S.C. § 2345

Title 18Crimes and Criminal Procedure

Last Updated

Apr 5, 2026

Release point: 119-73not60