Title 18 › PART I — CRIMES › CHAPTER 114 — TRAFFICKING IN CONTRABAND CIGARETTES AND SMOKELESS TOBACCO › § 2345
State and local governments keep power to make and enforce their own cigarette and smokeless tobacco tax laws. They may seize tobacco or other property for violations and set penalties. States and localities may cooperate to run and enforce these laws.
Full Legal Text
Crimes and Criminal Procedure, Source: USLM XML via OLRC
Legislative History
Reference
Citation
18 U.S.C. § 2345
Title 18, Crimes and Criminal Procedure
Last Updated
Aug 21, 2026
Release point: 119-102