26 U.S.C. § 5731 | Imposition and rate of tax

(a)

General rule

Every person engaged in business as—

(1)

a manufacturer of tobacco products,

(2)

a manufacturer of cigarette papers and tubes, or

(3)

an export warehouse proprietor,

shall pay a tax of $1,000 per year in respect of each premises at which such business is carried on.

(b)

Reduced rates for small proprietors

(1)

In general

Subsection (a) shall be applied by substituting “$500” for “$1,000” with respect to any taxpayer the gross receipts of which (for the most recent taxable year ending before the 1st day of the taxable period to which the tax imposed by subsection (a) relates) are less than $500,000.

(2)

Controlled group rules

All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1).

(3)

Certain rules to apply

For purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply.

(c)

Penalty for failure to register

Any person engaged in a business referred to in subsection (a) who willfully fails to pay the tax imposed by subsection (a) shall be fined not more than $5,000, or imprisoned not more than 2 years, or both, for each such offense.

Pub. L. 100–203, title X, § 10512(f)(1)Dec. 22, 1987101 Stat. 1330–449 Pub. L. 109–59, title XI, § 11125(b)(20)(E)Aug. 10, 2005119 Stat. 1957(Added , , ; amended , , .)

Editorial Notes

Prior Provisions

Aug. 16, 1954, ch. 736 68A Stat. 714Sept. 2, 1958Pub. L. 85–859, title II, § 202 72 Stat. 1423 Pub. L. 89–44, title V, § 502(b)(7)June 21, 196579 Stat. 151Jan. 1, 1966A prior section 5731, acts , ; , , , restricted shipment and delivery of tobacco materials to shipment and delivery pursuant to regulations, prior to repeal by , title VII, § 701(d), , , 157, applicable on and after .

Amendments

Pub. L. 109–592005—Subsecs. (c), (d). redesignated subsec. (d) as (c) and struck out former subsec. (c). Text read as follows: “Rules similar to the rules of subpart G of part II of subchapter A of chapter 51 shall apply for purposes of this section.”

Statutory Notes and Related Subsidiaries

Effective Date of 2005 Amendment

Pub. L. 109–59July 1, 2008section 11125(c) of Pub. L. 109–59 section 5002 of this titleAmendment by effective , but inapplicable to taxes imposed for periods before such date, see , set out as a note under .

Effective Date

Jan. 1, 1988section 10512(h) of Pub. L. 100–203 section 5111 of this titleSection effective , see , set out as an Effective Date of 1987 Amendment note under .