If it appears that any forfeited, condemned, or abandoned tobacco products, or cigarette papers and tubes, when offered for sale, will not bring a price equal to the tax due and payable thereon, and the expenses incident to the sale thereof, such articles shall not be sold for consumption in the United States but shall be disposed of in accordance with such regulations as the Secretary shall prescribe.
Aug. 16, 1954, ch. 736 68A Stat. 716 Pub. L. 85–859, title II, § 20272 Stat. 1425 Pub. L. 89–44, title V, § 502(b)(11)79 Stat. 152 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 (, ; , , ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.
Pub. L. 89–441965— struck out references to tobacco materials wherever appearing in heading and text.
Pub. L. 85–8591958— substituted “tobacco products, cigarette papers and tubes” for “articles” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 1965 Amendment
Pub. L. 89–44section 701(d) of Pub. L. 89–44section 5701 of this titleAmendment by applicable on and after , see , set out as a note under .
Effective Date of 1958 Amendment
Pub. L. 85–859section 210(a)(1) of Pub. L. 85–859section 5001 of this titleAmendment by effective , see , set out as an Effective Date note under .