26 U.S.C. § 7261
Representation that retailers’ excise tax is excluded from price of article
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 7261, Representation that retailers’ excise tax is excluded from price of article, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464388
- Permanent ID
ys:prov:464388@1- SHA-256
c4218c920d9d57f2e81db640c09d5ca73b556492269a5954ca4ca1645335cf87
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Full 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.
Legislative history
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