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15 USC CHAPTER 10A - COLLECTION OF STATE CIGARETTE TAXES 01/06/03

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TITLE 15 - COMMERCE AND TRADE

CHAPTER 10A - COLLECTION OF STATE CIGARETTE TAXES

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CHAPTER 10A - COLLECTION OF STATE CIGARETTE TAXES

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Sec.

375. Definitions.

376. Reports to State tobacco tax administrator.

(a) Contents.

(b) Presumptive evidence.

377. Penalties.

378. Jurisdiction to prevent and restrain violations.

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15 USC Sec. 375 01/06/03

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TITLE 15 - COMMERCE AND TRADE

CHAPTER 10A - COLLECTION OF STATE CIGARETTE TAXES

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Sec. 375. Definitions

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For the purposes of this chapter -

(1) The term ''person'' includes corporations, companies,

associations, firms, partnerships, societies, and joint stock

companies, as well as individuals.

(2) The term ''cigarette'' means any roll for smoking made

wholly or in part of tobacco, irrespective of size or shape and

whether or not such tobacco is flavored, adulterated, or mixed

with any other ingredient, the wrapper or cover of which is made

of paper or any other substance or material except tobacco.

(3) The term ''distributor licensed by or located in such

State'' means -

(A) in the case of any State which by State statute or

regulation authorizes the distribution of cigarettes at

wholesale or retail, any person so authorized, or

(B) in the case of any other State, any person located in

such State who distributes cigarettes at wholesale or retail;

but such term in no case includes a person who acquires

cigarettes for purposes other than resale.

(4) The term ''use'', in addition to its ordinary meaning,

means the consumption, storage, handling, or disposal of

cigarettes.

(5) The term ''tobacco tax administrator'' means the State

official duly authorized to administer the cigarette tax law of a

State.

(6) The term ''State'' includes the District of Columbia,

Alaska, Hawaii, and the Commonwealth of Puerto Rico.

(7) The term ''transfers for profit'' means any transfer for

profit or other disposition for profit, including any transfer or

disposition by an agent to his principal in connection with which

the agent receives anything of value.

-SOURCE-

(Oct. 19, 1949, ch. 699, Sec. 1, 63 Stat. 884; Aug. 9, 1955, ch.

695, Sec. 1, 69 Stat. 627.)

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AMENDMENTS

1955 - Act Aug. 9, 1955, inserted definitions of ''State'' and

''distributor licensed by or located in such State'', broadened

definition of ''person'', and substituted definition of ''transfers

for profit'' for ''disposing of''.

EFFECTIVE DATE OF 1955 AMENDMENT

Section 2 of act Aug. 9, 1955, provided that:

''(a) Except as provided in subsection (b), the amendments made

by this Act (amending this section and sections 376 to 378 of this

title) shall take effect thirty days after the date of its

enactment (Aug. 9, 1955).

''(b) The provisions of section 2(a) of the Act of October 19,

1949, as amended by this Act (section 376(a) of this title),

insofar as it requires the filing of memoranda or copies of

invoices with the appropriate tax administrator for shipments of

cigarettes into the District of Columbia, Alaska, Hawaii, and the

Commonwealth of Puerto Rico, shall apply in respect of memoranda or

copies of invoices covering shipments made during calendar months

beginning after the month in which this Act is enacted (August

1955).''

ADMISSION OF ALASKA AND HAWAII TO STATEHOOD

Alaska was admitted into the Union on Jan. 3, 1959, on issuance

of Proc. No. 3269, Jan. 3, 1959, 24 F.R. 81, 73 Stat. c16, and

Hawaii was admitted into the Union on Aug. 21, 1959, on issuance of

Proc. No. 3309, Aug. 21, 1959, 24 F.R. 6868, 73 Stat. c74. For

Alaska Statehood Law, see Pub. L. 85-508, July 7, 1958, 72 Stat.

339, set out as a note preceding section 21 of Title 48,

Territories and Insular Possessions. For Hawaii Statehood Law, see

Pub. L. 86-3, Mar. 18, 1959, 73 Stat. 4, set out as a note

preceding section 491 of Title 48.

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15 USC Sec. 376 01/06/03

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TITLE 15 - COMMERCE AND TRADE

CHAPTER 10A - COLLECTION OF STATE CIGARETTE TAXES

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Sec. 376. Reports to State tobacco tax administrator

-STATUTE-

(a) Contents

Any person who sells or transfers for profit cigarettes in

interstate commerce, whereby such cigarettes are shipped into a

State taxing the sale or use of cigarettes, to other than a

distributor licensed by or located in such State, or who advertises

or offers cigarettes for such a sale or transfer and shipment,

shall -

(1) first file with the tobacco tax administrator of the State

into which such shipment is made or in which such advertisement

or offer is disseminated a statement setting forth his name and

trade name (if any), and the address of his principal place of

business and of any other place of business; and

(2) not later than the 10th day of each calendar month, file

with the tobacco tax administrator of the State into which such

shipment is made, a memorandum or a copy of the invoice covering

each and every shipment of cigarettes made during the previous

calendar month into such State; the memorandum or invoice in each

case to include the name and address of the person to whom the

shipment was made, the brand, and the quantity thereof.

(b) Presumptive evidence

The fact that any person ships or delivers for shipment any

cigarettes shall, if such shipment is into a State in which such

person has filed a statement with the tobacco tax administrator

under subsection (a)(1) of this section, be presumptive evidence

(1) that such cigarettes were sold, or transferred for profit, by

such person, and (2) that such sale or transfer was to other than a

distributor licensed by or located in such State.

-SOURCE-

(Oct. 19, 1949, ch. 699, Sec. 2, 63 Stat. 884; Aug. 15, 1953, ch.

512, title II, Sec. 201(a), 67 Stat. 617; Aug. 9, 1955, ch. 695,

Sec. 1, 69 Stat. 627.)

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AMENDMENTS

1955 - Act Aug. 9, 1955, designated existing provisions as

subsec. (a), inserted provisions requiring filing of a statement of

name, trade name, address, and places of business by persons who

sell or transfer for profit cigarettes in interstate commerce or by

persons who advertise or offer cigarettes for such sale or

transfer, and added subsec. (b).

1953 - Act Aug. 15, 1953, required that the memorandum or copy of

invoice be filed with, rather than forwarded to, the tobacco tax

administrator.

EFFECTIVE DATE OF 1955 AMENDMENT

For effective date of amendment by act Aug. 9, 1955, see section

2 of act Aug. 9, 1955, set out as a note under section 375 of this

title.

EFFECTIVE DATE OF 1953 AMENDMENT

Section 201(b) of act Aug. 15, 1953, provided that: ''The

amendment made by subsection (a) (amending this section) shall

apply only in respect of memoranda or copies of invoices covering

shipments made during the calendar month in which this Act is

enacted (August 1953) and subsequent calendar months.''

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15 USC Sec. 377 01/06/03

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TITLE 15 - COMMERCE AND TRADE

CHAPTER 10A - COLLECTION OF STATE CIGARETTE TAXES

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Sec. 377. Penalties

-STATUTE-

Whoever violates any provision of this chapter shall be guilty of

a misdemeanor and shall be fined not more than $1,000, or

imprisoned not more than 6 months, or both.

-SOURCE-

(Oct. 19, 1949, ch. 699, Sec. 3, 63 Stat. 885; Aug. 9, 1955, ch.

695, Sec. 1, 69 Stat. 628.)

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AMENDMENTS

1955 - Act Aug. 9, 1955, substituted ''any provision of this

chapter'' for ''the provisions of this chapter''.

EFFECTIVE DATE OF 1955 AMENDMENT

Amendment by act Aug. 9, 1955, effective 30 days after Aug. 9,

1955, see section 2 of act Aug. 9, 1955, set out as a note under

section 375 of this title.

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15 USC Sec. 378 01/06/03

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TITLE 15 - COMMERCE AND TRADE

CHAPTER 10A - COLLECTION OF STATE CIGARETTE TAXES

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Sec. 378. Jurisdiction to prevent and restrain violations

-STATUTE-

The United States district courts shall have jurisdiction to

prevent and restrain violations of this chapter.

-SOURCE-

(Oct. 19, 1949, ch. 699, Sec. 4, as added Aug. 9, 1955, ch. 695,

Sec. 1, 69 Stat. 628.)

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EFFECTIVE DATE

Section effective 30 days after Aug. 9, 1955, see section 2 of

act Aug. 9, 1955, set out as a note under section 375 of this

title.

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