FEDERAL · 26 U.S.C. · Chapter Subchapter B—Other Offenses
Representation that retailers' excise tax is excluded from price of article
26 U.S.C. § 7261
Title26 — Internal Revenue Code
ChapterSubchapter B—Other Offenses
This text of 26 U.S.C. § 7261 (Representation that retailers' excise tax is excluded from price of article) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 7261.
Text
Whoever, in connection with the sale or lease, or offer for sale or lease, of any article taxable under chapter 31, makes any statement, written or oral, in advertisement or otherwise, intended or calculated to lead any person to believe that the price of the article does not include the tax imposed by chapter 31, shall on conviction thereof be fined not more than $1,000.
Free access — add to your briefcase to read the full text and ask questions with AI
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 862.)
Cite This Page — Counsel Stack
Bluebook (online)
26 U.S.C. § 7261, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7261.