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19 U.S.C. § 1681 — Definitions
Federal law — U.S. Code and appendices · legal_authorities
In this subtitle:
(1) **Secretary** — Except as otherwise indicated, the term “Secretary” means the Secretary of the Treasury.
(2) **Primary packaging** — The term “primary packaging” refers to the permanent packaging inside of the innermost cellophane or other transparent wrapping and labels, if any. Warnings or other statements shall be deemed “permanently imprinted” only if printed directly on such primary packaging and not by way of stickers or other similar devices.
(3) **Delivery sale** — The term “delivery sale” means any sale of cigarettes or a smokeless tobacco product to a consumer if—
(A) the consumer submits the order for such sale by means of a telephone or other method of voice transmission, the mail, or the Internet or other online service, or the seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made; or
(B) the cigarettes or smokeless tobacco product is delivered by use of a common carrier, private delivery service, or the mail, or the seller is not in the physical presence of the buyer when the buyer obtains personal possession of the delivered cigarettes or smokeless tobacco product.
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1681
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Stable record: federal_law:legal_authorities:record_usc_74249ad8bf559d50df116160
Source file: Laws/federal/codes/united-states-code/title-19/section-1681-definitions--7cf9d8f5e5.md
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Source location: Title 19, Chapter 4, § 1681; chapter-004-tariff-act-of-1930.md
Stored source content
In this subtitle:
(1) **Secretary** — Except as otherwise indicated, the term “Secretary” means the Secretary of the Treasury.
(2) **Primary packaging** — The term “primary packaging” refers to the permanent packaging inside of the innermost cellophane or other transparent wrapping and labels, if any. Warnings or other statements shall be deemed “permanently imprinted” only if printed directly on such primary packaging and not by way of stickers or other similar devices.
(3) **Delivery sale** — The term “delivery sale” means any sale of cigarettes or a smokeless tobacco product to a consumer if—
(A) the consumer submits the order for such sale by means of a telephone or other method of voice transmission, the mail, or the Internet or other online service, or the seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made; or
(B) the cigarettes or smokeless tobacco product is delivered by use of a common carrier, private delivery service, or the mail, or the seller is not in the physical presence of the buyer when the buyer obtains personal possession of the delivered cigarettes or smokeless tobacco product.
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Federal law — U.S. Code and appendices · legal_authorities
This chapter may be cited as the “Tariff Act of 1930.”
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1654
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Except as provided in subsection (b), cigarettes or smokeless tobacco products may be imported into the United States only if—
(1) the original manufacturer of those cigarettes or smokeless tobacco products has timely submitted, or has certified that it will timely submit, to the Secretary of Health and Human Services the lists of the ingredients added to the tobacco in the manufacture of such cigarettes or smokeless tobacco products as described in [section 1335a of title 15](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section1335a&num=0&edition=prelim) or [section 4403 of title 15](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section4403&num=0&edition=prelim), as the case may be;
(2) the precise warning statements in the precise format specified in [section 1333 of title 15](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section1333&num=0&edition=prelim) or [section 4402 of title 15](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section4402&num=0&edition=prelim), as the case may be, are permanently imprinted on both—
(A) the primary packaging of all those cigarettes or smokeless tobacco products; and
(B) any other pack, box, carton, or container of any kind in which those cigarettes or smokeless tobacco products are to be offered for sale or otherwise distributed to consumers;
(3) the manufacturer or importer of those cigarettes or smokeless tobacco products is in compliance with respect to those cigarettes or smokeless tobacco products being imported into the United States with a rotation plan approved by the Federal Trade Commission pursuant to section 1333(c) 11 See References in Text note below. of title 15 or section 4402(d) 1 of title 15, a
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1681a
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Civil penalty** Any person who violates a provision of [section 1681a of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1681a&num=0&edition=prelim) shall, in addition to the tax and any other penalty provided by law, be liable for a civil penalty for each violation equal to the greater of $1,000 or 5 times the amount of the tax imposed by chapter 52 of the Internal Revenue Code of 1986 on all cigarettes or smokeless tobacco products that are the subject of such violation.
**(b) Forfeitures** Any tobacco product, cigarette papers, or tube, or any smokeless tobacco product, that was imported into the United States or is sought to be imported into the United States in violation of, or without meeting the requirements of, [section 1681a of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1681a&num=0&edition=prelim) shall be forfeited to the United States, or to any State in which such tobacco product, cigarette papers, or tube is found. Notwithstanding any other provision of law, any product forfeited to the United States, or to any State, pursuant to this subtitle shall be destroyed.
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1681b
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Export-labeled tobacco products**
(1) **In general** — Tobacco products and cigarette papers and tubes manufactured in the United States and labeled for exportation under this chapter—
(A) may be transferred to or removed from the premises of a manufacturer or an export warehouse proprietor only if such articles are being transferred or removed without tax in accordance with section 5704;
(B) may be imported or brought into the United States, after their exportation, only if such articles either are eligible to be released from customs custody with the partial duty exemption provided in section 5704(d) or are returned to the original manufacturer of such article as provided in section 5704(c); and
(C) may not be sold or held for sale for domestic consumption in the United States unless such articles are removed from their export packaging and repackaged by the original manufacturer into new packaging that does not contain an export label.
(2) **Alterations by persons other than original manufacturer** — This section shall apply to articles labeled for export even if the packaging or the appearance of such packaging to the consumer of such articles has been modified or altered by a person other than the original manufacturer so as to remove or conceal or attempt to remove or conceal (including by the placement of a sticker over) any export label.
(3) **Exports include shipments to Puerto Rico** — For purposes of this section, section 5704(d), section 5761, and such other provisions as the Secretary may specify by regulations, references to exportation shall be treated as including a reference to shipment to the Commonwealth of Puerto Rico.
**(b) Export label** For purposes of this section, an article is labeled for export or contains an export label if
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5754
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Omitting things required or doing things forbidden** Whoever willfully omits, neglects, or refuses to comply with any duty imposed upon him by this chapter, or to do, or cause to be done, any of the things required by this chapter, or does anything prohibited by this chapter, shall in addition to any other penalty provided in this title, be liable to a penalty of $1,000, to be recovered, with costs of suit, in a civil action, except where a penalty under subsection (b) or (c) or under section 6651 or 6653 or part II of subchapter A of chapter 68 may be collected from such person by assessment.
**(b) Failure to pay tax** Whoever fails to pay any tax imposed by this chapter at the time prescribed by law or regulations, shall, in addition to any other penalty provided in this title, be liable to a penalty of 5 percent of the tax due but unpaid.
**(c) Sale of tobacco products and cigarette papers and tubes for export** Except as provided in subsections (b) and (d) of section 5704—
(1) every person who sells, relands, or receives within the jurisdiction of the United States any tobacco products or cigarette papers or tubes which have been labeled or shipped for exportation under this chapter,
(2) every person who sells or receives such relanded tobacco products or cigarette papers or tubes, and
(3) every person who aids or abets in such selling, relanding, or receiving,
shall, in addition to the tax and any other penalty provided in this title, be liable for a penalty equal to the greater of $1,000 or 5 times the amount of the tax imposed by this chapter. All tobacco products and cigarette papers and tubes relanded within the jurisdiction of the United States shall be forfeited to the United States and destroyed. All vessels, vehicles, and aircraft used in such re
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5761
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Federal law — U.S. Code and appendices · legal_authorities
Page 424
TITLE 19—CUSTOMS DUTIES
§ 1681
(2) an industry in the petitioning country is
materially injured by reason of those imports.
(b) Initiation
The Trade Representative, after consultation
with the administering authority and the Com-
mission and obtaining the approval of the WTO
Council for Trade in Goods, shall determine
whether to initiate an investigation described in
subsection (a).
(c) Determinations
Upon initiation of an investigation under this
section, the Trade Representative shall request
the following determinations be made according
to substantive and procedural requirements
specified by the Trade Representative, notwith-
standing any other provision of this subtitle:
(1) The administering authority shall deter-
mine whether imports into the United States
of the subject merchandise are being sold at
less than fair value.
(2) The Commission shall determine whether
an industry in the petitioning country is ma-
terially injured by reason of imports of the
subject merchandise into the United States.
(d) Public comment
An opportunity for public comment shall be
provided, as appropriate—
(1) by the Trade Representative, in making
the determination required by subsection (b),
and
(2) by the administering authority and the
Commission, in making the determination re-
quired by subsection (c).
(e) Issuance of order
If the administering authority makes an af-
firmative determination under paragraph (1) of
subsection (c), and the Commission makes an af-
firmative determination under paragraph (2) of
subsection (c), the administering authority shall
issue an antidumping duty order in accordance
with section 1673e of this title and take such
other actions as are required by section 1673e of
this title.
(f) Reviews of determinations
Source: Supplied 2024 U.S. Code historical extraction · 19 U.S.C. § 1681
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