Title 26 — Internal Revenue CodeRelease 119-73not60
§5752 Restrictions Relating to Marks, Labels, Notices, and Packages
Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter F— General Provisions › § 5752
Summary
Illegal to remove or destroy required marks on tobacco or cigarette packages before emptying, if done to defraud 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 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60