Page:United States Statutes at Large Volume 68A.djvu/756

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Subchapter F—General Provisions


Sec. 5751. Purchase, receipt, possession, or sale of articles, after removal, not exempt from tax. Sec. 5752. Restrictions relating to used labels, stamps, and packages. Sec. 5753. Disposal of forfeited, condemned, and abandoned articles and tobacco materials. SEC. 5751. PURCHASE, RECEIPT, POSSESSION, OR SALE OF ARTICLES, AFTER REMOVAL, NOT EXEMPT FROM TAX.

(a) RESTRICTION.—No person shall purchase, receive, possess, sell, or offer for sale any articles not exempt from tax, after removal, which are not put up in packages bearing the labels, notices, or stamps, prescribed by the Secretary or his delegate: Provided, however, That this section is not intended to prevent the sale of articles at retail, directly from proper packages, nor to apply to such articles when so sold. (b) LIABILITY TO T A X. — Any person who possesses articles in violation of subsection (a) of this section, shall incur liability to the tax thereon in addition to the penalties prescribed elsewhere in this title. SEC. 5752. RESTRICTIONS RELATING TO USED LABELS, STAMPS, AND PACKAGES.

If the Secretary or his delegate shall, by regulation, prescribe that a label or stamp be affixed to any package of articles, no person shall— (1) empty any such package without destroying such label or stamp; or (2) remove, or cause to be removed, any such label or stamp, or purchase, receive, possess, sell, or dispose of, by gift or otherwise, any such label or stamp which has been so removed; or (3) purchase, receive, possess, sell, or dispose of, by gift or otherwise, any such package which has been emptied, upon which the label or stamp has not been destroyed. SEC. 5753. DISPOSAL OF FORFEITED, CONDEMNED, AND ABANDONED ARTICLES AND TOBACCO MATERIALS.

If it appears that any forfeited, condemned, or abandoned articles and tobacco materials, when offered for sale, will not bring a price equal to the tax due and payable thereon, and the expenses incident to the sale thereof, such articles and tobacco materials shall not be sold for consumption in the United States but shall be disposed of in accordance with such regulations as the Secretary or his delegate shall prescribe.