Source: https://uscode.house.gov/view.xhtml?path=&req=granuleid%3AUSC-prelim-title26-section5712&f=&fq=&num=0&hl=false&edition=prelim
Timestamp: 2020-07-13 06:17:16
Document Index: 155759023

Matched Legal Cases: ['§ 5712', '§202', '§1905', '§9302', '§702', '§702', '§9302', '§702']

[USC02] 26 USC 5712: Application for permit
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26 USC 5712: Application for permit Text contains those laws in effect on July 12, 2020
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 52-TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBESSubchapter B-Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
Every person, before commencing business as a manufacturer or importer of tobacco products or processed tobacco or as an export warehouse proprietor, and at such other time as the Secretary shall by regulation prescribe, shall make application for the permit provided for in section 5713. The application shall be in such form as the Secretary shall prescribe and shall set forth, truthfully and accurately, the information called for on the form. Such application may be rejected and the permit denied if the Secretary, after notice and opportunity for hearing, find that-
(3) such person (including, in the case of a corporation, any officer, director, or principal stockholder and, in the case of a partnership, a partner)-
(Aug. 16, 1954, ch. 736, 68A Stat. 712 ; Pub. L. 85–859, title II, §202, Sept. 2, 1958, 72 Stat. 1421 ; Pub. L. 94–455, title XIX, §§1905(a)(27), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1821 , 1834; Pub. L. 105–33, title IX, §9302(h)(2)(A), (5), Aug. 5, 1997, 111 Stat. 674 ; Pub. L. 111–3, title VII, §702(a)(1)(A), (b)(1), Feb. 4, 2009, 123 Stat. 108 , 109.)
2009-Pub. L. 111–3, §702(a)(1)(A), inserted "or processed tobacco" after "tobacco products" in introductory provisions.
1997-Pub. L. 105–33, §9302(h)(5), struck out "or" at end of par. (1), added par. (2), and redesignated former par. (2) as (3).
1976-Pub. L. 94–455 struck out "or his delegate" after "Secretary" and struck out provision that no person subject to this section, who was lawfully engaged in business on the date of the enactment of the Excise Tax Technical Changes Act of 1958, be denied the right to carry on that business pending reasonable opportunity to make applications for permit and final action thereon.
1958-Pub. L. 85–859 included export warehouse proprietors, and excluded dealers in tobacco materials.
Pub. L. 111–3, title VII, §702(b)(3), Feb. 4, 2009, 123 Stat. 110 , provided that: "The amendments made by this subsection [amending this section and section 5713 of this title] shall take effect on the date of the enactment of this Act [Feb. 4, 2009]."