FEDERAL · 26 U.S.C. · Chapter Subchapter B—Other Offenses
Possession with intent to sell in fraud of law or to evade tax
26 U.S.C. § 7268
Title26 — Internal Revenue Code
ChapterSubchapter B—Other Offenses
This text of 26 U.S.C. § 7268 (Possession with intent to sell in fraud of law or to evade tax) 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. § 7268.
Text
Every person who shall have in his custody or possession any goods, wares, merchandise, articles, or objects on which taxes are imposed by law, for the purpose of selling the same in fraud of the internal revenue laws, or with design to avoid payment of the taxes imposed thereon, shall be liable to a penalty of $500 or not less than double the amount of taxes fraudulently attempted to be evaded.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
United States v. Ray Vance and Mrs. Ray Vance
256 F.2d 82 (Sixth Circuit, 1958)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 865.)
Cite This Page — Counsel Stack
Bluebook (online)
26 U.S.C. § 7268, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7268.