26 USC 5753 – Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
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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.
Terms Used In 26 USC 5753
- Cigarette: means &mdash. See 26 USC 5702
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- Tobacco products: means cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco. See 26 USC 5702
- United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701