26 USC 5763 - Forfeitures

U.S Code last checked for updates: Jan 27, 2026

§ 5763.

Forfeitures

(a)

Tobacco products and cigarette papers and tubes unlawfully possessed

(1)

Tobacco products and cigarette papers and tubes possessed with intent to defraud

(2)

Tobacco products and cigarette papers and tubes not property packaged

(b)

Personal property of qualified manufacturers, qualified importers, and export warehouse proprietors, acting with intent to defraud

(c)

Real and personal property of illicit operators

(d)

General

(Aug. 16, 1954, ch. 736, 68A Stat. 718; Pub. L. 85–859, title II, § 202,

cite as: 26 USC 5763