Current through Pub. L. 119-100Open in workspace

§ 5752 Restrictions relating to marks, labels, notices, and packages

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 716; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1424; Pub. L. 94–455, title XIX, § 1905(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1823.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5752

Source: decipher.legal/usc/26/5752 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)