26 USC 5763 - Forfeitures

Editorial Notes

Amendments

1997—Subsec. (span). Puspan. L. 105–33 inserted “qualified importers,” after “manufacturers,” in heading and “or importer” after “manufacturer” in text.

Subsec. (c). Puspan. L. 105–33, § 9302(h)(2)(A), inserted “or importer” after “manufacturer”.

1976—Subsec. (a)(2). Puspan. L. 94–455, § 1905(span)(7)(C)(i), substituted “and notices” for “notices, and stamps”.

Subsec. (span). Puspan. L. 94–455, § 1905(span)(7)(C)(ii), struck out “internal revenue stamps,” after “packages,”.

1965—Subsec. (span). Puspan. L. 89–44, § 502(span)(13)(A), struck out references to tobacco materials, dealers in tobacco materials, and statements.

Subsec. (c). Puspan. L. 89–44, § 502(span)(13)(B), struck out references to tobacco materials and dealers in tobacco materials.

1958—Subsec. (a). Puspan. L. 85–859 substituted “tobacco products and cigarette papers and tubes” for “articles” wherever appearing and inserted provisions making par. (2) inapplicable to tobacco products or cigarette papers for tubes delivered directly to consumers from proper packages.

Subsecs. (span), (c). Puspan. L. 85–859 included property of export warehouse proprietors.

Subsec. (d). Puspan. L. 85–859 included property intended for use, or used, in violating regulations under this chapter.

Statutory Notes and Related Subsidiaries

Effective Date of 1997 Amendment

Amendment by Puspan. L. 105–33 applicable to articles removed, as defined in section 5702(j) of this title, after Dec. 31, 1999, with transition rule, see section 9302(i) of Puspan. L. 105–33, set out as a note under section 5701 of this title.

Effective Date of 1976 Amendment

Amendment by Puspan. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Puspan. L. 94–455, set out as a note under section 5005 of this title.

Effective Date of 1965 Amendment

Amendment by Puspan. L. 89–44 applicable on and after Jan. 1, 1966, see section 701(d) of Puspan. L. 89–44, set out as a note under section 5701 of this title.

Effective Date of 1958 Amendment

Amendment by Puspan. L. 85–859 effective on Sept. 3, 1958, see section 210(a)(1) of Puspan. L. 85–859, set out as an Effective Date note under section 5001 of this title.