Title 26 — Internal Revenue CodeRelease 119-73
§5753 Disposal of Forfeited, Condemned, and Abandoned Tobacco Products, and Cigarette Papers and Tubes
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 › § 5753
Summary
When the government has seized or taken over tobacco products or cigarette papers and tubes, it cannot sell them for use in the United States if the sale price would not cover the tax owed plus the costs of the sale. Instead, the items must be disposed of under government rules.
Full Legal Text
Title 26, §5753
Internal Revenue Code — Source: USLM XML via OLRC
If it appears that any forfeited, condemned, or abandoned tobacco products, or cigarette papers and tubes, when offered for sale, will not bring a price equal to the tax due and payable thereon, and the expenses incident to the sale thereof, such articles shall not be sold for consumption in the United States but shall be disposed of in accordance with such regulations as the Secretary shall prescribe.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”. 1965—Pub. L. 89–44 struck out references to tobacco materials wherever appearing in heading and text. 1958—Pub. L. 85–859 substituted “tobacco products, cigarette papers and tubes” for “articles” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date
of 1965 AmendmentAmendment by Pub. L. 89–44 applicable on and after January 1, 1966, see section 701(d) of Pub. L. 89–44, set out as a note under section 5701 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. § 5753
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73