Source: https://casetext.com/statute/united-states-code/title-15-commerce-and-trade/chapter-10a-collection-of-state-cigarette-taxes/section-376-reports-to-state-tobacco-tax-administrator
Timestamp: 2019-09-21 07:52:08
Document Index: 323576200

Matched Legal Cases: ['§ 376', '§ 376', '§2', '§201', '§1', '§2', '§2', '§2', '§2', '§2', '§2', '§2', '§2', '§201']

Section 376 - Reports to State tobacco tax administrator, 15 U.S.C. § 376 | Casetext
15 U.S.C. § 376
Section 376 - Reports to State tobacco tax administrator
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Any person who sells, transfers, or ships for profit cigarettes or smokeless tobacco in interstate commerce, whereby such cigarettes or smokeless tobacco are shipped into a State, locality, or Indian country of an Indian tribe taxing the sale or use of cigarettes or smokeless tobacco, or who advertises or offers cigarettes or smokeless tobacco for such a sale, transfer, or shipment, shall-
Oct. 19, 1949, ch. 699, §2, 63 Stat. 884; Aug. 15, 1953, ch. 512, title II, §201(a), 67 Stat. 617; Aug. 9, 1955, ch. 695, §1, 69 Stat. 627; Pub. L. 111-154, §2(b), Mar. 31, 2010, 124 Stat. 1090.
AMENDMENTS 2010-Subsec. (a). Pub. L. 111-154, §2(b)(1), (2)(A), inserted heading and, in introductory provisions, substituted "cigarettes or smokeless tobacco" for "cigarettes" wherever appearing, ", transfers, or ships" for "or transfers", and ", transfer, or shipment" for "or transfer and shipment", inserted ", locality, or Indian country of an Indian tribe" after "a State", and struck out "to other than a distributor licensed by or located in such State," after "use of cigarettes or smokeless tobacco,".Subsec. (a)(1). Pub. L. 111-154, §2(b)(2)(B), substituted "with the Attorney General of the United States and with the tobacco tax administrators of the State and place" for "with the tobacco tax administrator of the State" and ", as well as telephone numbers for each place of business, a principal electronic mail address, any website addresses, and the name, address, and telephone number of an agent in the State authorized to accept service on behalf of the person;" for "; and".Subsec. (a)(2). Pub. L. 111-154, §2(b)(1), (2)(C), substituted "cigarettes or smokeless tobacco" for "cigarettes" and "the quantity thereof, and the name, address, and phone number of the person delivering the shipment to the recipient on behalf of the delivery seller, with all invoice or memoranda information relating to specific customers to be organized by city or town and by zip code; and" for "and the quantity thereof."Subsec. (a)(3). Pub. L. 111-154, §2(b)(2)(D), added par. (3).Subsec. (b). Pub. L. 111-154, §2(b)(1), (3), inserted heading, substituted "cigarettes or smokeless tobacco" for "cigarettes" in two places and "evidence that" for "evidence (1) that", and struck out ", and (2) that such sale or transfer was to other than a distributor licensed by or located in such State" after "by such person".Subsec. (c). Pub. L. 111-154, §2(b)(4), added subsec. (c).1955-Act Aug. 9, 1955, designated existing provisions as subsec. (a), inserted provisions requiring filing of a statement of name, trade name, address, and places of business by persons who sell or transfer for profit cigarettes in interstate commerce or by persons who advertise or offer cigarettes for such sale or transfer, and added subsec. (b).1953-Act Aug. 15, 1953, required that the memorandum or copy of invoice be filed with, rather than forwarded to, the tobacco tax administrator.
EFFECTIVE DATE OF 2010 AMENDMENT Amendment by Pub. L. 111-154 effective on the date that is 90 days after March 31, 2010, see section 6 of Pub. L. 111-154, set out as a note under section 375 of this title.
EFFECTIVE DATE OF 1955 AMENDMENTAct Aug. 9, 1955, ch. 695, §2, 69 Stat. 628, provided that: "(a) Except as provided in subsection (b), the amendments made by this Act [amending this section and former sections 375, 377, and 378 of this title] shall take effect thirty days after the date of its enactment [Aug. 9, 1955]."(b) The provisions of section 2(a) of the Act of October 19, 1949, as amended by this Act [ 15 U.S.C. 376(a) ], insofar as it requires the filing of memoranda or copies of invoices with the appropriate tax administrator for shipments of cigarettes into the District of Columbia, Alaska, Hawaii, and the Commonwealth of Puerto Rico, shall apply in respect of memoranda or copies of invoices covering shipments made during calendar months beginning after the month in which this Act is enacted [August 1955]."
EFFECTIVE DATE OF 1953 AMENDMENTAct Aug. 15, 1953, ch. 512, title II, §201(b), 67 Stat. 617, provided that: "The amendment made by subsection (a) [amending this section] shall apply only in respect of memoranda or copies of invoices covering shipments made during the calendar month in which this Act is enacted [August 1953] and subsequent calendar months."
delivery seller
tobacco tax administrator
Section 375 - Definitions
Section 376a - Delivery sales