72 S T A T. ]
PUBLIC LAW 8 5 - 8 5 9 - S E P T. 2, 1958
" (d) INDECENT OR IMMORAL MATERIAL PROHIBTIED.—No indecent
or immoral picture, print, or representation shall be contained in, attached to, or stamped, marked, written, or printed on any package of tobacco products or cigarette papers or tubes. "(e) EXCEPTIONS.—Tobacco products furnished by manufacturers of such products for use or consumption by their employees, or for experimental purposes, and tobacco products and cigarette papers and tubes transferred to the bonded premises of another manufacturer or export warehouse proprietor or released in bond from customs custody for delivery to a manufacturer of tobacco products or cigarette papers and tubes, may be exempted from subsections (a) and (b) in accordance with such regulations as the Secretary or his delegate shall prescribe.
"Subchapter D—Operations by Dealers in Tobacco Materials "Sec. 5731. Shipments and deliveries restricted. "Sec. 5732. Inventory, and statement of shipments and deliveries. "SEC. 5731. SHIPMENTS AND DELIVERIES RESTRICTED. "Every dealer in tobacco materials shall make all shipments or deliveries of tobacco materials in accordance with such regulations as the Secretary or his delegate shall prescribe. Tobacco materials shipped or delivered in violation of such regulations shall be subject to tax as manufactured tobacco and the dealer shipping or delivering the same shall be subject as a manufacturer of tobacco to the provisions of this chapter. "SEC. 5732. INVENTORY, AND STATEMENT OF SHIPMENTS AND DELIVERIES. "A dealer in tobacco materials shall make, upon demand of any internal revenue officer, a true and accurate inventory of all such materials held by the dealer, and shall, upon similar demand, furnish a true and complete statement of the quantity of such materials shipped or delivered to any person named in such demand.
"Subchapter E—Records of Manufacturers of Tobacco Products and Cigarette Papers and Tubes, Export Warehouse Proprietors, and Dealers in Tobacco Materials "Sec. 5741. Records to be maintained. "SEC. 5741. RECORDS TO BE MAINTAINED. "Every manufacturer of tobacco products or cigarette papers and tubes, every export warehouse proprietor, and every dealer in tobacco materials shall keep such records m such manner as the Secretary or his delegate shall by regulation prescribe.
"Subchapter F—General Provisions "Sec. 5751. Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal. "Sec. 5752. Restrictions relating to marks, labels, notices, stamps, and packages. "Sec. 5753. Disposal of forfeited, condemned, and abandoned tobacco products, cigarette papers and tubes, and tobacco materials. 98395-59-PT. 1-90
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