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Fabio 76b8ec33a7 Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags
type title description jurisdiction corpus kind title_number title_name chapter_number chapter_name section citation status release_point release_date source source_url source_identifier source_file source_hash raw_snapshot_hash text_hash retrieved_at confidence tags
LegalText 26 U.S.C. § 7261 Representation that retailers excise tax is excluded from price of article us united_states_code code_section 26 INTERNAL REVENUE CODE 75 CRIMES, OTHER OFFENSES, AND FORFEITURES 7261 26 U.S.C. § 7261 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s7261 data/legal/raw/us/code/title-26/usc26.xml f55d186793bde18fc726f0a6fc828385d5f76f9b21ea79644197a0d718ed0758 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 91adc175fc1e514bbb1aa3d656199eaeee13bf720e1d455f7d443936abb39c57 2026-07-04 official
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26 U.S.C. § 7261 - Representation that retailers excise tax is excluded from price of article

Text

Whoever, in connection with the sale or lease, or offer for sale or lease, of any article taxable under chapter 31, makes any statement, written or oral, in advertisement or otherwise, intended or calculated to lead any person to believe that the price of the article does not include the tax imposed by chapter 31, shall on conviction thereof be fined not more than $1,000.

(Aug. 16, 1954, ch. 736, 68A Stat. 862.)