republic-os/legal/us/code/title-26/chapter-52/section-5763.md

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LegalText	26 U.S.C. § 5763	Forfeitures	us	united_states_code	code_section	26	INTERNAL REVENUE CODE	52	TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES	5763	26 U.S.C. § 5763	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/s5763	data/legal/raw/us/code/title-26/usc26.xml	54b3f1f7292b1a61af1527ea3c54fd254cf0de8be4e8d18112737a913631fb53	a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4	3ee2eb449137433fe842fba34653e4e473725c0b1613b78fc82be5580fb8a807	2026-07-04	official	legal us-code

26 U.S.C. § 5763 - Forfeitures

Text

(a) Tobacco products and cigarette papers and tubes unlawfully possessed (1) Tobacco products and cigarette papers and tubes possessed with intent to defraud All tobacco products and cigarette papers and tubes which, after removal, are possessed with intent to defraud the United States shall be forfeited to the United States.

(2) Tobacco products and cigarette papers and tubes not property packaged All tobacco products and cigarette papers and tubes not in packages as required under section 5723 or which are in packages not bearing the marks, labels, and notices, as required under such section, which, after removal, are possessed otherwise than with intent to defraud the United States, shall be forfeited to the United States. This paragraph shall not apply to tobacco products or cigarette papers or tubes sold or delivered directly to consumers from proper packages.

(b) Personal property of qualified manufacturers, qualified importers, and export warehouse proprietors, acting with intent to defraud All tobacco products and cigarette papers and tubes, packages, machinery, fixtures, equipment, and all other materials and personal property on the premises of any qualified manufacturer or importer of tobacco products or cigarette papers and tubes, or export warehouse proprietor, who, with intent to defraud the United States, fails to keep or make any record, return, report, or inventory, or keeps or makes any false or fraudulent record, return, report, or inventory, required by this chapter; or refuses to pay any tax imposed by this chapter, or attempts in any manner to evade or defeat the tax or the payment thereof; or removes, contrary to any provision of this chapter, any article subject to tax under this chapter, shall be forfeited to the United States.

(c) Real and personal property of illicit operators All tobacco products, cigarette papers and tubes, machinery, fixtures, equipment, and other materials and personal property on the premises of any person engaged in business as a manufacturer or importer of tobacco products or cigarette papers and tubes, or export warehouse proprietor, without filing the bond or obtaining the permit, as required by this chapter, together with all his right, title, and interest in the building in which such business is conducted, and the lot or tract of ground on which the building is located, shall be forfeited to the United States.

(d) General All property intended for use in violating the provisions of this chapter, or regulations thereunder, or which has been so used, shall be forfeited to the United States as provided in section 7302.

(Aug. 16, 1954, ch. 736, 68A Stat. 718; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1426; Pub. L. 89–44, title V, § 502(b)(13), June 21, 1965, 79 Stat. 152; Pub. L. 94–455, title XIX, § 1905(b)(7)(C), Oct. 4, 1976, 90 Stat. 1823; Pub. L. 105–33, title IX, § 9302(h)(2)(A), (B), Aug. 5, 1997, 111 Stat. 674.)

Notes

Editorial Notes

Amendments1997—Subsec. (b). Pub. L. 105–33 inserted “qualified importers,” after “manufacturers,” in heading and “or importer” after “manufacturer” in text. Subsec. (c). Pub. L. 105–33, § 9302(h)(2)(A), inserted “or importer” after “manufacturer”. 1976—Subsec. (a)(2). Pub. L. 94–455, § 1905(b)(7)(C)(i), substituted “and notices” for “notices, and stamps”. Subsec. (b). Pub. L. 94–455, § 1905(b)(7)(C)(ii), struck out “internal revenue stamps,” after “packages,”. 1965—Subsec. (b). Pub. L. 89–44, § 502(b)(13)(A), struck out references to tobacco materials, dealers in tobacco materials, and statements. Subsec. (c). Pub. L. 89–44, § 502(b)(13)(B), struck out references to tobacco materials and dealers in tobacco materials. 1958—Subsec. (a). Pub. L. 85–859 substituted “tobacco products and cigarette papers and tubes” for “articles” wherever appearing and inserted provisions making par. (2) inapplicable to tobacco products or cigarette papers for tubes delivered directly to consumers from proper packages. Subsecs. (b), (c). Pub. L. 85–859 included property of export warehouse proprietors. Subsec. (d). Pub. L. 85–859 included property intended for use, or used, in violating regulations under this chapter.

Statutory Notes and Related Subsidiaries

Effective Date of 1997 AmendmentAmendment by Pub. L. 105–33 applicable to articles removed, as defined in section 5702(j) of this title, after Dec. 31, 1999, with transition rule, see section 9302(i) of Pub. L. 105–33, set out as a note under section 5701 of this title.

Effective Date of 1976 AmendmentAmendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title.

Effective Date of 1965 AmendmentAmendment by Pub. L. 89–44 applicable on and after Jan. 1, 1966, see section 701(d) of Pub. L. 89–44, set out as a note under section 5701 of this title.

Effective Date of 1958 AmendmentAmendment by Pub. L. 85–859 effective on Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title.