View all text of Subchapter IX [§ 387 - § 387v]
§ 387t. Labeling, recordkeeping, records inspection
(a) Origin labeling
(1) Requirement
(2) Effective date
(b) Regulations concerning recordkeeping for tracking and tracing
(1) In general
(2) Inspection
(3) Codes
(4) Size of business
(5) Recordkeeping by retailers
(c) Records inspection
(d) Knowledge of illegal transaction
(1) Notification
If the manufacturer or distributor of a tobacco product has knowledge which reasonably supports the conclusion that a tobacco product manufactured or distributed by such manufacturer or distributor that has left the control of such person may be or has been—
(A) imported, exported, distributed, or offered for sale in interstate commerce by a person without paying duties or taxes required by law; or
(B) imported, exported, distributed, or diverted for possible illicit marketing,
the manufacturer or distributor shall promptly notify the Attorney General and the Secretary of the Treasury of such knowledge.
(2) Knowledge defined
For purposes of this subsection, the term “knowledge” as applied to a manufacturer or distributor means—
(A) the actual knowledge that the manufacturer or distributor had; or
(B) the knowledge which a reasonable person would have had under like circumstances or which would have been obtained upon the exercise of due care.
(e) Consultation
(June 25, 1938, ch. 675, § 920, as added Pub. L. 111–31, div. A, title III, § 301, June 22, 2009, 123 Stat. 1850.)