Current through Pub. L. 119-100Open in workspace
§ 7261 Representation that retailers’ excise tax is excluded from price of article
Whoever, in connection with the sale or lease, or offer for sale or lease, of any article taxable under chapter 31, makes any statement, written or oral, in advertisement or otherwise, intended or calculated to lead any person to believe that the price of the article does not include the tax imposed by chapter 31, shall on conviction thereof be fined not more than $1,000.
(Aug. 16, 1954, ch. 736, 68A Stat. 862.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7261
Source: decipher.legal/usc/26/7261 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)