26 U.S.C. · Internal Revenue Code
26 U.S.C. § 7261

Representation that retailers' excise tax is excluded from price of article

Ch. 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 75
Statutory Text

26 U.S.C. § 7261 — Representation that retailers' excise tax is excluded from price of article

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES Subchapter B - Other Offenses Sec. 7261 - Representation that retailers' excise tax is excluded from price of article From the U.S. Government Publishing Office, www.gpo.gov

§7261. Representation that retailers' excise tax is excluded from price of article

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.)

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 7261
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The statutory text of 26 U.S.C. § 7261 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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