PRIA Logo™
Title 26, Internal Revenue CodeRelease 119-110

§5723 Packages, Marks, Labels, and Notices

Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 52 — TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter C — Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors › § 5723

Last updated Sep 22, 2026|Official source

Summary

Tobacco products, processed tobacco, and cigarette papers and tubes must be put into the kinds of packages the Secretary requires before they are taken away. Each package must show the marks, labels, and notices the Secretary sets. Packages may not include anything that looks like a lottery ticket or chance, and they may not show indecent or immoral pictures or writing. Products given to a maker’s employees, used for tests, or moved to another maker’s bonded place or released from customs for a maker can be allowed to skip the packing and labeling rules if the Secretary’s regulations say so.

Full Legal Text

Title 26, §5723

Internal Revenue Code, Source: USLM XML via OLRC

(a)Packages
All tobacco products, processed tobacco, and cigarette papers and tubes shall, before removal, be put up in such packages as the Secretary shall by regulation prescribe.
(b)Marks, labels, and notices
Every package of tobacco products, processed tobacco, or cigarette papers or tubes shall, before removal, bear the marks, labels, and notices if any, that the Secretary by regulation prescribes.
(c)Lottery features
No certificate, coupon, or other device purporting to be or to represent a ticket, chance, share, or an interest in, or dependent on, the event of a lottery shall be contained in, attached to, or stamped, marked, written, or printed on any package of tobacco products, processed tobacco, or cigarette papers or tubes.
(d)Indecent or immoral material prohibited
No indecent or immoral picture, print, or representation shall be contained in, attached to, or stamped, marked, written, or printed on any package of tobacco products, processed tobacco, or cigarette papers or tubes.
(e)Exceptions
Tobacco products furnished by manufacturers of such products for use or consumption by their employees, or for experimental purposes, and tobacco products, processed tobacco, and cigarette papers and tubes transferred to the bonded premises of another manufacturer or export warehouse proprietor or released in bond from customs custody for deliver to a manufacturer of tobacco products, processed tobacco, or cigarette papers and tubes, may be exempted from subsection (a) and (b) in accordance with such regulations as the Secretary shall prescribe.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2009—Pub. L. 111–3 inserted “, processed tobacco,” after “tobacco products” wherever appearing. 1976—Pub. L. 94–455, § 1905(a)(28)(A), substituted “and notices” for “notices, and stamps” in section catchline. Subsecs. (a), (e). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”. Subsec. (b). Pub. L. 94–455, §§ 1905(a)(28)(B), 1906(b)(13)(A), struck out references to stamps in heading and in text and struck out “or his delegate” after “Secretary”. 1958—Subsec. (a). Pub. L. 85–859 substituted “Packages” for “Packages, labels, notices, and stamps” in heading, and substituted “All tobacco products and cigarette papers and tubes shall, before removal, be put up in such packages as” for “All articles shall, before removal, be put up in packages having such labels, notices, and stamps as” in text. Subsec. (b). Pub. L. 85–859 added subsec. (b) and redesignated former subsec. (b) as (c). Subsec. (c). Pub. L. 85–859 redesignated former subsec. (b) as (c) and substituted “tobacco products or cigarette papers or tubes” for “articles”. Former subsec. (c) redesignated (d). Subsec. (d). Pub. L. 85–859 redesignated former subsec. (c) as (d) and substituted “tobacco products or cigarette papers or tubes” for “articles”. Former subsec. (d) redesignated (e). Subsec. (e). Pub. L. 85–859 redesignated former subsec. (d) as (e), and permitted exemption of tobacco products and cigarette papers and tubes transferred to the bonded premises of another manufacturer or export warehouse proprietor or released in bond from customs custody for delivery to a manufacturer of tobacco products or cigarette papers and tubes, and eliminated provisions which authorized exemption of articles removed for shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, and so shipped.

Statutory Notes and Related Subsidiaries

Effective Date

of 2009 AmendmentAmendment by 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 1976 AmendmentAmendment by section 1905(a)(28) of 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. § 5723

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110