15 U.S.C. § 378 — Enforcement

Page 737 TITLE 15—COMMERCE AND TRADE § 378 (Oct. 19, 1949, ch. 699, § 3, as added Pub. L. 111–154, § 2(d), Mar. 31, 2010, 124 Stat. 1100.) Editorial Notes PRIOR PROVISIONS A prior section 377, act Oct. 19, 1949, ch. 699, § 3, 63 Stat. 885; Aug. 9, 1955, ch. 695, § 1, 69 Stat. 628, which re- lated to penalties for violations of any provision of this chapter, was repealed, effective on the date that is 90 days after March 31, 2010, by Pub. L. 111–154, §§ 2(d), 6, Mar. 31, 2010, 124 Stat. 1100, 1110. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section effective on the date that is 90 days after March 31, 2010, see section 6 of Pub. L. 111–154, set out as an Effective Date of 2010 Amendment note under sec- tion 375 of this title. § 378. Enforcement (a) In general The United States district courts shall have jurisdiction to prevent and restrain violations of this chapter and to provide other appropriate in- junctive 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, through its chief law enforcement offi- cer, may bring an action in a United States district court to prevent and restrain viola- tions of this chapter by any person or to ob- tain any other appropriate relief from any person for violations of this chapter, includ- ing civil penalties, money damages, and in- junctive or other equitable relief. (B) Sovereign immunity Nothing in this chapter shall be deemed to abrogate or constitute a waiver of any sov- ereign immunity of a State or local govern- ment 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 gov- ernment 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, through its chief law enforcement officer, may provide evidence of a violation of this chapter by any person not subject to State, local, or tribal government enforcement actions for violations of this chapter to the Attorney Gen- eral of the United States or a United States attorney, who shall take appropriate actions to enforce this chapter. (3) Use of penalties collected (A) In general There is established a separate account in the Treasury known as the ‘‘PACT Anti- Trafficking Fund’’. Notwithstanding any other provision of law and subject to sub- paragraph (B), an amount equal to 50 percent of any criminal and civil penalties collected by the Federal Government in enforcing this chapter shall be transferred into the PACT Anti-Trafficking Fund and shall be available to the Attorney General of the United States for purposes of enforcing this chapter and other laws relating to contraband tobacco products. (B) Allocation of funds Of the amount available to the Attorney General of the United States under subpara- graph (A), not less than 50 percent shall be made available only to the agencies and of- fices within the Department of Justice that were responsible for the enforcement actions in which the penalties concerned were im- posed or for any underlying investigations. (4) Nonexclusivity of remedy (A) In general The remedies available under this section and section 377 of this title are in addition to any other remedies available under Federal, State, local, tribal, or other law. (B) State court proceedings Nothing in this chapter shall be construed to expand, restrict, or otherwise modify any right of an authorized State official to pro- ceed in State court, or take other enforce- ment actions, on the basis of an alleged vio- lation of State or other law. (C) Tribal court proceedings Nothing in this chapter shall be construed to expand, restrict, or otherwise modify any right of an authorized Indian tribal govern- ment official to proceed in tribal court, or take other enforcement actions, on the basis of an alleged violation of tribal law. (D) Local government enforcement Nothing in this chapter shall be construed to expand, restrict, or otherwise modify any right of an authorized local government offi- cial to proceed in State court, or take other enforcement actions, on the basis of an al- leged violation of local or other law. (d) Persons dealing in tobacco products Any person who holds a permit under section 5712 of title 26 (regarding permitting of manufac- turers and importers of tobacco products and ex- port warehouse proprietors) may bring an action in an appropriate United States district court to prevent and restrain violations of this chapter by any person other than a State, local, or tribal government. (e) Notice (1) Persons dealing in tobacco products Any person who commences a civil action under subsection (d) shall inform the Attorney General of the United States of the action. (2) State, local, and tribal actions It is the sense of Congress that the attorney general of any State, or chief law enforcement officer of any locality or tribe, that com- Page 738 TITLE 15—COMMERCE AND TRADE § 381 mences a civil action under this section should inform the Attorney General of the United States of the action. (f) Public notice (1) In general The Attorney General of the United States shall make available to the public, by posting information on the Internet and by other ap- propriate means, information regarding all en- forcement actions brought by the United States, or reported to the Attorney General of the United States, under this section, includ- ing information regarding the resolution of the enforcement actions and how the Attorney General of the United States has responded to referrals of evidence of violations pursuant to subsection (c)(2). (2) Reports to Congress Not later than 1 year after March 31, 2010, and every year thereafter until the date that is 5 years after March 31, 2010, the Attorney General of the United States shall submit to Congress a report containing the information described in paragraph (1). (Oct. 19, 1949, ch. 699, § 4, as added Pub. L. 111–154, § 2(e), Mar. 31, 2010, 124 Stat. 1101.) Editorial Notes PRIOR PROVISIONS A prior section 378, act Oct. 19, 1949, ch. 699, § 4, as added Aug. 9, 1955, ch. 695, § 1, 69 Stat. 628, which pro- vided U.S. district courts with jurisdiction to prevent and restrain violations of this chapter, was repealed, ef- fective on the date that is 90 days after March 31, 2010, by Pub. L. 111–154, §§ 2(e), 6, Mar. 31, 2010, 124 Stat. 1101, 1110. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section effective on the date that is 90 days after March 31, 2010, see section 6 of Pub. L. 111–154, set out as an Effective Date of 2010 Amendment note under sec- tion 375 of this title. CHAPTER 10B—STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE SUBCHAPTER I—NET INCOME TAXES Sec. 381. Imposition of net income tax. 382. Assessment of net income taxes. 383. ‘‘Net income tax’’ defined. 384. Separability. SUBCHAPTER II—DISCRIMINATORY TAXES 391. Tax on or with respect to generation or trans- mission of electricity. SUBCHAPTER I—NET INCOME TAXES § 381. Imposition of net income tax (a) Minimum standards No State, or political subdivision thereof, shall have power to impose, for any taxable year ending after September 14, 1959, a net income tax on the income derived within such State by any person from interstate commerce if the only business activities within such State by or on behalf of such person during such taxable year are either, or both, of the following: (1) the solicitation of orders by such person, or his representative, in such State for sales of tangible personal property, which orders are sent outside the State for approval or rejec- tion, and, if approved, are filled by shipment or delivery from a point outside the State; and (2) the solicitation of orders by such person, or his representative, in such State in the name of or for the benefit of a prospective cus- tomer of such person, if orders by such cus- tomer to such person to enable such customer to fill orders resulting from such solicitation are orders described in paragraph (1). (b) Domestic corporations; persons domiciled in or residents of a State The provisions of subsection (a) shall not apply to the imposition of a net income tax by any State, or political subdivision thereof, with respect to— (1) any corporation which is incorporated under the laws of such State; or (2) any individual who, under the laws of such State, is domiciled in, or a resident of, such State. (c) Sales or solicitation of orders for sales by independent contractors For purposes of subsection (a), a person shall not be considered to have engaged in business activities within a State during any taxable year merely by reason of sales in such State, or the solicitation of orders for sales in such State, of tangible personal property on behalf of such person by one or more independent contractors, or by reason of the maintenance, of an office in such State by one or more independent contrac- tors whose activities on behalf of such person in such State consist solely of making sales, or so- liciting orders for sales, or tangible personal property. (d) Definitions For purposes of this section— (1) the term ‘‘independent contractor’’ means a commission agent, broker, or other independent contractor who is engaged in sell- ing, or soliciting orders for the sale of, tan- gible personal property for more than one principal and who holds himself out as such in the regular course of his business activities; and (2) the term ‘‘representative’’ does not in- clude an independent contractor. (Pub. L. 86–272, title I, § 101, Sept. 14, 1959, 73 Stat. 555.) Statutory Notes and Related Subsidiaries STUDY AND REPORT BY CONGRESSIONAL COMMITTEES OF STATE TAXATION FROM INTERSTATE COMMERCE Title II of Pub. L. 86–272, as amended by Pub. L. 87–17, Apr. 7, 1961, 75 Stat. 41; Pub. L. 87–435, Apr. 21, 1962, 76 Stat. 55; Pub. L. 88–42, June 21, 1963, 77 Stat. 67; Pub. L. 88–286, Mar. 18, 1964, 78 Stat. 166, and repealed by Pub. L. 94–455, title XXI, § 2121(a), Oct. 4, 1976, 90 Stat. 1914, provided for a study by the Committee on the Judiciary of the House of Representatives and the Committee on Finance of the United States Senate, acting separately or jointly, or any duly authorized subcommittee there- of, of all matters pertaining to the taxation of inter- state commerce by the States, territories, and posses- sions of the United States, the District of Columbia,