Fabio
76b8ec33a7
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>
36 lines
1.5 KiB
Markdown
36 lines
1.5 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 7261"
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description: "Representation that retailers’ excise tax is excluded from price of article"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "75"
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chapter_name: "CRIMES, OTHER OFFENSES, AND FORFEITURES"
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section: "7261"
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citation: "26 U.S.C. § 7261"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s7261"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "f55d186793bde18fc726f0a6fc828385d5f76f9b21ea79644197a0d718ed0758"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "91adc175fc1e514bbb1aa3d656199eaeee13bf720e1d455f7d443936abb39c57"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 7261 - Representation that retailers’ excise tax is excluded from price of article
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## Text
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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.
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(Aug. 16, 1954, ch. 736, 68A Stat. 862.)
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