FEDERAL · 15 U.S.C. · Chapter 36
Cigarettes for export
Current through Pub. L. 119-102
Packages of cigarettes manufactured, imported, or packaged (1) for export from the United States or (2) for delivery to a vessel or aircraft, as supplies, for consumption beyond the jurisdiction of the internal revenue laws of the United States shall be exempt from the requirements of this chapter, but such exemptions shall not apply to cigarettes manufactured, imported, or packaged for sale or distribution to members or units of the Armed Forces of the United States located outside of the United States.
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15 U.S.C. § 1340 (Cigarettes for export) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Omaha Tribe of Nebraska v. Miller
311 F. Supp. 2d 816 (S.D. Iowa, 2004)
Tinsley v. American President Lines, Ltd.
6 Cal. App. 4th 562 (California Court of Appeal, 1992)
Source Credit
History
(Pub. L. 89–92, §12, formerly §11, as added Pub. L. 91–222, §2, Apr. 1, 1970, 84 Stat. 89; renumbered §12, Pub. L. 98–474, §5(a), Oct. 12, 1984, 98 Stat. 2203.)
Editorial Notes
Editorial Notes
Codification
Another section 12 of Pub. L. 89–92, July 27, 1965, 79 Stat. 284, is set out as an Effective Date note under section 1331 of this title.
Prior Provisions
A prior section 12 of Pub. L. 89–92 was renumbered section 13 and is set out as a Separability note under section 1331 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Section effective Jan. 1, 1970, see section 3 of Pub. L. 91–222, set out in part as a note under section 1331 of this title.
Codification
Another section 12 of Pub. L. 89–92, July 27, 1965, 79 Stat. 284, is set out as an Effective Date note under section 1331 of this title.
Prior Provisions
A prior section 12 of Pub. L. 89–92 was renumbered section 13 and is set out as a Separability note under section 1331 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Section effective Jan. 1, 1970, see section 3 of Pub. L. 91–222, set out in part as a note under section 1331 of this title.