26 U.S.C. § 5722 — Reports

Page 3271 TITLE 26—INTERNAL REVENUE CODE § 5722 holding a permit has not in good faith complied with this chapter, or with any other provision of this title involving intent to defraud, or has violated the condi- tions of such permit, or has failed to disclose any mate- rial information required or made any material false statement in the application for such permit, or has failed to maintain his premises in such manner as to protect the revenue, the Secretary shall issue an order, stating the facts charged, citing such person to show cause why his permit should not be suspended or re- voked. If, after hearing, the Secretary finds that such person has not in good faith complied with this chapter or with any other provision of this title involving in- tent to defraud, has violated the conditions of such per- mit, has failed to disclose any material information re- quired or made any material false statement in the ap- plication therefor, or has failed to maintain his prem- ises in such manner as to protect the revenue, such per- mit shall be suspended for such period as the Secretary deems proper or shall be revoked.’’ 1997—Subsec. (a). Pub. L. 105–33 inserted ‘‘or im- porter’’ after ‘‘manufacturer’’. 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. 1958—Subsec. (a). Pub. L. 85–859 substituted ‘‘manu- facturer of tobacco products’’ for ‘‘manufacturer of ar- ticles’’, included export warehouse proprietors, and struck out provisions which related to dealers in to- bacco materials. Subsecs. (b), (c). Pub. L. 85–859 redesignated subsec. (c) as (b) and struck out former subsec. (b) that re- quired permits to be posted. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2009 AMENDMENT Amendment by section 702(b)(2) of Pub. L. 111–3 effec- tive Feb. 4, 2009, see section 702(b)(3) of Pub. L. 111–3, set out as a note under section 5712 of this title. Amendment by section 702(a)(1)(B) of Pub. L. 111–3 ef- fective Apr. 1, 2009, see section 702(a)(6) of Pub. L. 111–3, set out as a note under section 5702 of this title. EFFECTIVE DATE OF 1997 AMENDMENT Amendment by Pub. L. 105–33 applicable to articles removed, as defined in section 5702(j) of this title, after Dec. 31, 1999, with transition rule, see section 9302(i) of Pub. L. 105–33, set out as a note under section 5701 of this title. EFFECTIVE DATE OF 1958 AMENDMENT Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Ef- fective Date note under section 5001 of this title. Subchapter C—Operations by Manufacturers and Importers of Tobacco Products and Ciga- rette Papers and Tubes and Export Ware- house Proprietors Sec. 5721. Inventories. 5722. Reports. 5723. Packages, marks, labels, and notices. Editorial Notes AMENDMENTS 1976—Pub. L. 94–455, title XIX, § 1905(b)(7)(D), Oct. 4, 1976, 90 Stat. 1823, substituted ‘‘and notices’’ for ‘‘no- tices, and stamps’’ in item 5723. 1958—Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1422, substituted ‘‘Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors’’ for ‘‘Manufacturers of Articles’’ in heading of subchapter and inserted ‘‘marks,’’ in item 5723. § 5721. Inventories Every manufacturer or importer of tobacco products, processed tobacco, or cigarette papers and tubes, and every export warehouse propri- etor, shall make a true and accurate inventory at the time of commencing business, at the time of concluding business, and at such other times, in such manner and form, and to include such items, as the Secretary shall by regulation pre- scribe. Such inventories shall be subject to verification by any internal revenue officer. (Aug. 16, 1954, ch. 736, 68A Stat. 713; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1422; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–33, title IX, § 9302(h)(2)(A), Aug. 5, 1997, 111 Stat. 674; Pub. L. 111–3, title VII, § 702(a)(2)(A), Feb. 4, 2009, 123 Stat. 108.) Editorial Notes AMENDMENTS 2009—Pub. L. 111–3 inserted ‘‘, processed tobacco,’’ after ‘‘tobacco products’’. 1997—Pub. L. 105–33 inserted ‘‘or importer’’ after ‘‘manufacturer’’. 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. 1958—Pub. L. 85–859 substituted ‘‘manufacturer of to- bacco products or cigarette papers and tubes’’ for ‘‘manufacturer of articles’’ and ‘‘internal revenue offi- cer’’ for ‘‘revenue officer’’, and inserted provisions to include export warehouse proprietors. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2009 AMENDMENT Amendment by Pub. L. 111–3 effective Apr. 1, 2009, see section 702(a)(6) of Pub. L. 111–3, set out as a note under section 5702 of this title. EFFECTIVE DATE OF 1997 AMENDMENT Amendment by Pub. L. 105–33 applicable to articles removed, as defined in section 5702(j) of this title, after Dec. 31, 1999, with transition rule, see section 9302(i) of Pub. L. 105–33, set out as a note under section 5701 of this title. EFFECTIVE DATE OF 1958 AMENDMENT Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Ef- fective Date note under section 5001 of this title. § 5722. Reports Every manufacturer or importer of tobacco products, processed tobacco, or cigarette papers and tubes, and every export warehouse propri- etor, shall make reports containing such infor- mation, in such form, at such times, and for such periods as the Secretary shall by regula- tion prescribe. (Aug. 16, 1954, ch. 736, 68A Stat. 713; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1422; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–33, title IX, § 9302(h)(2)(A), Aug. 5, 1997, 111 Stat. 674; Pub. L. 111–3, title VII, § 702(a)(2)(B), Feb. 4, 2009, 123 Stat. 108.) Editorial Notes AMENDMENTS 2009—Pub. L. 111–3 inserted ‘‘, processed tobacco,’’ after ‘‘tobacco products’’. 1997—Pub. L. 105–33 inserted ‘‘or importer’’ after ‘‘manufacturer’’. Page 3272 TITLE 26—INTERNAL REVENUE CODE § 5723 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. 1958—Pub. L. 85–859 substituted ‘‘manufacturer of to- bacco products or cigarette papers and tubes, and every export warehouse proprietor’’ for ‘‘manufacturer of ar- ticles’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2009 AMENDMENT Amendment by Pub. L. 111–3 effective Apr. 1, 2009, see section 702(a)(6) of Pub. L. 111–3, set out as a note under section 5702 of this title. EFFECTIVE DATE OF 1997 AMENDMENT Amendment by Pub. L. 105–33 applicable to articles removed, as defined in section 5702(j) of this title, after Dec. 31, 1999, with transition rule, see section 9302(i) of Pub. L. 105–33, set out as a note under section 5701 of this title. EFFECTIVE DATE OF 1958 AMENDMENT Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Ef- fective Date note under section 5001 of this title. § 5723. Packages, marks, labels, and notices (a) Packages All tobacco products, processed tobacco, and cigarette papers and tubes shall, before removal, be put up in such packages as the Secretary shall by regulation prescribe. (b) Marks, labels, and notices Every package of tobacco products, processed tobacco, or cigarette papers or tubes shall, be- fore removal, bear the marks, labels, and notices if any, that the Secretary by regulation pre- scribes. (c) Lottery features No certificate, coupon, or other device pur- porting to be or to represent a ticket, chance, share, or an interest in, or dependent on, the event of a lottery shall be contained in, at- tached to, or stamped, marked, written, or printed on any package of tobacco products, processed tobacco, or cigarette papers or tubes. (d) Indecent or immoral material prohibited No indecent or immoral picture, print, or rep- resentation shall be contained in, attached to, or stamped, marked, written, or printed on any package of tobacco products, processed tobacco, or cigarette papers or tubes. (e) Exceptions Tobacco products furnished by manufacturers of such products for use or consumption by their employees, or for experimental purposes, and to- bacco products, processed tobacco, and cigarette papers and tubes transferred to the bonded premises of another manufacturer or export warehouse proprietor or released in bond from customs custody for deliver to a manufacturer of tobacco products, processed tobacco, or ciga- rette papers and tubes, may be exempted from subsection (a) and (b) in accordance with such regulations as the Secretary shall prescribe. (Aug. 16, 1954, ch. 736, 68A Stat. 713; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1422; Pub. L. 94–455, title XIX, §§ 1905(a)(28), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1821, 1834; Pub. L. 111–3, title VII, § 702(a)(2)(C), Feb. 4, 2009, 123 Stat. 108.) Editorial Notes AMENDMENTS 2009—Pub. L. 111–3 inserted ‘‘, processed tobacco,’’ after ‘‘tobacco products’’ wherever appearing. 1976—Pub. L. 94–455, § 1905(a)(28)(A), substituted ‘‘and notices’’ for ‘‘notices, and stamps’’ in section catchline. Subsecs. (a), (e). Pub. L. 94–455, § 1906(b)(13)(A), struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Subsec. (b). Pub. L. 94–455, §§ 1905(a)(28)(B), 1906(b)(13)(A), struck out references to stamps in head- ing and in text and struck out ‘‘or his delegate’’ after ‘‘Secretary’’. 1958—Subsec. (a). Pub. L. 85–859 substituted ‘‘Pack- ages’’ for ‘‘Packages, labels, notices, and stamps’’ in heading, and substituted ‘‘All tobacco products and cig- arette papers and tubes shall, before removal, be put up in such packages as’’ for ‘‘All articles shall, before re- moval, be put up in packages having such labels, no- tices, and stamps as’’ in text. Subsec. (b). Pub. L. 85–859 added subsec. (b) and redes- ignated former subsec. (b) as (c). Subsec. (c). Pub. L. 85–859 redesignated former subsec. (b) as (c) and substituted ‘‘tobacco products or ciga- rette papers or tubes’’ for ‘‘articles’’. Former subsec. (c) redesignated (d). Subsec. (d). Pub. L. 85–859 redesignated former subsec. (c) as (d) and substituted ‘‘tobacco products or ciga- rette papers or tubes’’ for ‘‘articles’’. Former subsec. (d) redesignated (e). Subsec. (e). Pub. L. 85–859 redesignated former subsec. (d) as (e), and permitted exemption of tobacco products and cigarette papers and tubes transferred to the bond- ed premises of another manufacturer or export ware- house proprietor or released in bond from customs cus- tody for delivery to a manufacturer of tobacco products or cigarette papers and tubes, and eliminated provi- sions which authorized exemption of articles removed for shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, and so shipped. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2009 AMENDMENT Amendment by Pub. L. 111–3 effective Apr. 1, 2009, see section 702(a)(6) of Pub. L. 111–3, set out as a note under section 5702 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1905(a)(28) of Pub. L. 94–455 ef- fective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title. EFFECTIVE DATE OF 1958 AMENDMENT Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Ef- fective Date note under section 5001 of this title. Subchapter D—Occupational Tax Sec. 5731. Imposition and rate of tax. 5732. Payment of tax. 5733. Provisions relating to liability for occupa- tional taxes. 5734. Application of State laws. Editorial Notes PRIOR PROVISIONS A prior subchapter D, relating to records of manufac- turers and importers of tobacco products, etc., was re-