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26 U.S.C. § 5712 — Application for permit
Federal law — U.S. Code and appendices · legal_authorities
Every person, before commencing business as a manufacturer or importer of tobacco products or processed tobacco or as an export warehouse proprietor, and at such other time as the Secretary shall by regulation prescribe, shall make application for the permit provided for in section 5713. The application shall be in such form as the Secretary shall prescribe and shall set forth, truthfully and accurately, the information called for on the form. Such application may be rejected and the permit denied if the Secretary, after notice and opportunity for hearing, find that—
(1) the premises on which it is proposed to conduct the business are not adequate to protect the revenue;
(2) the activity proposed to be carried out at such premises does not meet such minimum capacity or activity requirements as the Secretary may prescribe,11 So in original. The comma probably should be a semicolon. or
(3) such person (including, in the case of a corporation, any officer, director, or principal stockholder and, in the case of a partnership, a partner)—
(A) is, by reason of his business experience, financial standing, or trade connections or by reason of previous or current legal proceedings involving a felony violation of any other provision of Federal criminal law relating to tobacco products, processed tobacco, cigarette paper, or cigarette tubes, not likely to maintain operations in compliance with this chapter,
(B) has been convicted of a felony violation of any provision of Federal or State criminal law relating to tobacco products, processed tobacco, cigarette paper, or cigarette tubes, or
(C) has failed to disclose any material information required or made any material false statement in the application therefor.
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Source location: Title 26, Chapter 52, § 5712; chapter-052-tobacco-products-and-cigarette-papers-and-tubes.md
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Every person, before commencing business as a manufacturer or importer of tobacco products or processed tobacco or as an export warehouse proprietor, and at such other time as the Secretary shall by regulation prescribe, shall make application for the permit provided for in section 5713. The application shall be in such form as the Secretary shall prescribe and shall set forth, truthfully and accurately, the information called for on the form. Such application may be rejected and the permit denied if the Secretary, after notice and opportunity for hearing, find that—
(1) the premises on which it is proposed to conduct the business are not adequate to protect the revenue;
(2) the activity proposed to be carried out at such premises does not meet such minimum capacity or activity requirements as the Secretary may prescribe,11 So in original. The comma probably should be a semicolon. or
(3) such person (including, in the case of a corporation, any officer, director, or principal stockholder and, in the case of a partnership, a partner)—
(A) is, by reason of his business experience, financial standing, or trade connections or by reason of previous or current legal proceedings involving a felony violation of any other provision of Federal criminal law relating to tobacco products, processed tobacco, cigarette paper, or cigarette tubes, not likely to maintain operations in compliance with this chapter,
(B) has been convicted of a felony violation of any provision of Federal or State criminal law relating to tobacco products, processed tobacco, cigarette paper, or cigarette tubes, or
(C) has failed to disclose any material information required or made any material false statement in the application therefor.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Cigars** On cigars, manufactured in or imported into the United States, there shall be imposed the following taxes:
(1) **Small cigars** — On cigars, weighing not more than 3 pounds per thousand, $50.33 per thousand;
(2) **Large cigars** — On cigars weighing more than 3 pounds per thousand, a tax equal to 52.75 percent of the price for which sold but not more than 40.26 cents per cigar.
Cigars not exempt from tax under this chapter which are removed but not intended for sale shall be taxed at the same rate as similar cigars removed for sale.
**(b) Cigarettes** On cigarettes, manufactured in or imported into the United States, there shall be imposed the following taxes:
(1) **Small cigarettes** — On cigarettes, weighing not more than 3 pounds per thousand, $50.33 per thousand;
(2) **Large cigarettes** — On cigarettes, weighing more than 3 pounds per thousand, $105.69 per thousand; except that, if more than 6½ inches in length, they shall be taxable at the rate prescribed for cigarettes weighing not more than 3 pounds per thousand, counting each 2¾ inches, or fraction thereof, of the length of each as one cigarette.
**(c) Cigarette papers** On cigarette papers, manufactured in or imported into the United States, there shall be imposed a tax of 3.15 cents for each 50 papers or fractional part thereof; except that, if cigarette papers measure more than 6½ inches in length, they shall be taxable at the rate prescribed, counting each 2¾ inches, or fraction thereof, of the length of each as one cigarette paper.
**(d) Cigarette tubes** On cigarette tubes, manufactured in or imported into the United States, there shall be imposed a tax of 6.30 cents for each 50 tubes or fractional part thereof, except that if cigarette tubes measure more than 6½ inches in length, th
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5701
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General** The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by section 5001(a)(1).
**(b) Domestic distilled spirits**
(1) **Liability of persons interested in distilling** — Every proprietor or possessor of, and every person in any manner interested in the use of, any still, distilling apparatus, or distillery, shall be jointly and severally liable for the taxes imposed by law on the distilled spirits produced therefrom.
(2) **Exception** — A person owning or having the right of control of not more than 10 percent of any class of stock of a corporate proprietor of a distilled spirits plant shall not be deemed to be a person liable for the tax for which such proprietor is liable under the provisions of paragraph (1). This exception shall not apply to an officer or director of such corporate proprietor.
**(c) Proprietors of distilled spirits plants**
(1) **Bonded storage** — Every person operating bonded premises of a distilled spirits plant shall be liable for the internal revenue tax on all distilled spirits while the distilled spirits are stored on such premises, and on all distilled spirits which are in transit to such premises (from the time of removal from the transferor’s bonded premises) pursuant to application made by him. Such liability for the tax on distilled spirits shall continue until the distilled spirits are transferred or withdrawn from bonded premises as authorized by law, or until such liability for tax is relieved by reason of the provisions of section 5008(a). Nothing in this paragraph shall relieve any person from any liability imposed by subsection (a) or (b).
(2) **Transfers in bond** — When distilled spirits are transferred in bond in accordance with the provisions of section 5212, persons li
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5005
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Federal law — U.S. Code and appendices · legal_authorities
When used in this chapter—
**(a) Cigar** “Cigar” means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of subsection (b)(2)).
**(b) Cigarette** “Cigarette” means—
(1) any roll of tobacco wrapped in paper or in any substance not containing tobacco, and
(2) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (1).
**(c) Tobacco products** “Tobacco products” means cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco.
**(d) Manufacturer of tobacco products** “Manufacturer of tobacco products” means any person who manufactures cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco, except that such term shall not include—
(1) a person who produces cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco solely for the person’s own personal consumption or use, and
(2) a proprietor of a customs bonded manufacturing warehouse with respect to the operation of such warehouse.
Such term shall include any person who for commercial purposes makes available for consumer use (including such consumer’s personal consumption or use under paragraph (1)) a machine capable of making cigarettes, cigars, or other tobacco products. A person making such a machine available for consumer use shall be deemed the person making the removal as defined by subsection (j) with respect to any tobacco products manufactured by such machine. A person who sells a machine directly to a consumer at retail for a consumer’s p
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5702
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Rate of tax**
(1) **General** — There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
(2) **Products containing distilled spirits** — All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added to such products, shall be considered and taxed as distilled spirits.
(3) **Wines containing more than 24 percent alcohol by volume** — Wines containing more than 24 percent of alcohol by volume shall be taxed as distilled spirits.
(4) **Distilled spirits withdrawn free of tax** — Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214(a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled spirits shall be subject to all provisions of law relating to distilled spirits subject to tax, including those requiring payment of the tax thereon; and the person so removing, selling, transporting, or using the distilled spirits shall be required to pay such tax.
(5) **Denatured distilled spirits or articles** — Any person who produces, withdraws, sells, transports, or uses denatured distilled spirits or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured distilled spirits or articles shall be subject to all provisions of law pertaining to distilled spirits that are not denatured, including those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the dena
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5001
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Issuance** A person shall not engage in business as a manufacturer or importer of tobacco products or processed tobacco or as an export warehouse proprietor without a permit to engage in such business. Such permit, conditioned upon compliance with this chapter and regulations issued thereunder, shall be issued in such form and in such manner as the Secretary shall by regulation prescribe, to every person properly qualified under sections 5711 and 5712. A new permit may be required at such other time as the Secretary shall by regulation prescribe.
**(b) Suspension or revocation**
(1) **Show cause hearing** — If the Secretary has reason to believe that any person holding a permit—
(A) has not in good faith complied with this chapter, or with any other provision of this title involving intent to defraud,
(B) has violated the conditions of such permit,
(C) has failed to disclose any material information required or made any material false statement in the application for such permit,
(D) has failed to maintain his premises in such manner as to protect the revenue,
(E) is, by reason of previous or current legal proceedings involving a felony violation of any other provision of Federal criminal law relating to tobacco products, processed tobacco, cigarette paper, or cigarette tubes, not likely to maintain operations in compliance with this chapter, or
(F) has been convicted of a felony violation of any provision of Federal or State criminal law relating to tobacco products, processed tobacco, cigarette paper, or cigarette tubes,
the Secretary shall issue an order, stating the facts charged, citing such person to show cause why his permit should not be suspended or revoked.
(2) **Action following hearing** — If, after hearing, the Secretary finds t
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5713
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** The United States district courts shall have jurisdiction to prevent and restrain violations of this chapter and to provide other appropriate injunctive or equitable relief, including money damages, for the violations.
**(b) Authority of the Attorney General** The Attorney General of the United States shall administer and enforce this chapter.
**(c) State, local, and tribal enforcement**
(1) **In general**
(A) *Standing* — A State, through its attorney general, or a local government or Indian tribe that levies a tax subject to [section 376a(a)(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section376a/a/3&num=0&edition=prelim), through its chief law enforcement officer, may bring an action in a United States district court to prevent and restrain violations of this chapter by any person or to obtain any other appropriate relief from any person for violations of this chapter, including civil penalties, money damages, and injunctive or other equitable relief.
(B) *Sovereign immunity* — Nothing in this chapter shall be deemed to abrogate or constitute a waiver of any sovereign immunity of a State or local government or Indian tribe against any unconsented lawsuit under this chapter, or otherwise to restrict, expand, or modify any sovereign immunity of a State or local government or Indian tribe.
(2) **Provision of information** — A State, through its attorney general, or a local government or Indian tribe that levies a tax subject to [section 376a(a)(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section376a/a/3&num=0&edition=prelim), through its chief law enforcement officer, may provide evidence of a violation of this chapter by any person not subject to State, lo
Source: Supplied U.S. Code snapshot — release unconfirmed · 15 U.S.C. § 378
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Federal law — U.S. Code and appendices · legal_authorities
Page 3269
TITLE 26—INTERNAL REVENUE CODE
§ 5712
1 So in original. The comma probably should be a semicolon.
by persons suffering a major disaster, pursuant to
former act Sept. 30, 1950, ch. 1125, 64 Stat. 1109, for dis-
asters occurring in the United States after Dec. 31, 1954,
and before Sept. 2, 1958, in respect to tobacco products
and cigarette papers and tubes; specified persons to
whom the payments would be made and the procedure
for allowance of claims; required the destruction of
such tobacco products and cigarette papers and tubes
under supervision; and made other laws applicable to
such payments insofar as not inconsistent with section
209 of Pub. L. 85–859.
Subchapter B—Qualification Requirements for
Manufacturers
and
Importers
of
Tobacco
Products and Cigarette Papers and Tubes,
and Export Warehouse Proprietors
Sec.
5711.
Bond.
5712.
Application for permit.
5713.
Permit.
Editorial Notes
AMENDMENTS
1997—Pub. L. 105–33, title IX, § 9302(h)(2)(C), Aug. 5,
1997, 111 Stat. 674, inserted ‘‘and Importers’’ after
‘‘Manufacturers’’ in subchapter heading.
1965—Pub. L. 89–44, title V, § 502(b)(5), June 21, 1965, 79
Stat. 151, struck out reference to dealers in tobacco
materials from subchapter heading.
§ 5711. Bond
(a) When required
Every person, before commencing business as
a manufacturer of tobacco products or cigarette
papers and tubes, or as an export warehouse pro-
prietor, shall file such bond, conditioned upon
compliance with this chapter and regulations
issued thereunder, in such form, amount, and
manner as the Secretary shall by regulation pre-
scribe. A new or additional bond may be re-
quired whenever the Secretary considers such
action necessary for the protection of the rev-
enue.
(b) Approval or disapproval
No pers
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5712
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