§ 376. — Reports to State tobacco tax administrator.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 15USC376]
TITLE 15--COMMERCE AND TRADE
CHAPTER 10A--COLLECTION OF STATE CIGARETTE TAXES
Sec. 376. Reports to State tobacco tax administrator
(a) Contents
Any person who sells or transfers for profit cigarettes in
interstate commerce, whereby such cigarettes are shipped into a State
taxing the sale or use of cigarettes, to other than a distributor
licensed by or located in such State, or who advertises or offers
cigarettes for such a sale or transfer and shipment, shall--
(1) first file with the tobacco tax administrator of the State
into which such shipment is made or in which such advertisement or
offer is disseminated a statement setting forth his name and trade
name (if any), and the address of his principal place of business
and of any other place of business; and
(2) not later than the 10th day of each calendar month, file
with the tobacco tax administrator of the State into which such
shipment is made, a memorandum or a copy of the invoice covering
each and every shipment of cigarettes made during the previous
calendar month into such State; the memorandum or invoice in each
case to include the name and address of the person to whom the
shipment was made, the brand, and the quantity thereof.
(b) Presumptive evidence
The fact that any person ships or delivers for shipment any
cigarettes shall, if such shipment is into a State in which such person
has filed a statement with the tobacco tax administrator under
subsection (a)(1) of this section, be presumptive evidence (1) that such
cigarettes were sold, or transferred for profit, by such person, and (2)
that such sale or transfer was to other than a distributor licensed by
or located in such State.
(Oct. 19, 1949, ch. 699, Sec. 2, 63 Stat. 884; Aug. 15, 1953, ch. 512,
title II, Sec. 201(a), 67 Stat. 617; Aug. 9, 1955, ch. 695, Sec. 1, 69
Stat. 627.)
Amendments
1955--Act Aug. 9, 1955, designated existing provisions as subsec.
(a), inserted provisions requiring filing of a statement of name, trade
name, address, and places of business by persons who sell or transfer
for profit cigarettes in interstate commerce or by persons who advertise
or offer cigarettes for such sale or transfer, and added subsec. (b).
1953--Act Aug. 15, 1953, required that the memorandum or copy of
invoice be filed with, rather than forwarded to, the tobacco tax
administrator.
Effective Date of 1955 Amendment
For effective date of amendment by act Aug. 9, 1955, see section 2
of act Aug. 9, 1955, set out as a note under section 375 of this title.
Effective Date of 1953 Amendment
Section 201(b) of act Aug. 15, 1953, provided that: ``The amendment
made by subsection (a) [amending this section] shall apply only in
respect of memoranda or copies of invoices covering shipments made
during the calendar month in which this Act is enacted [August 1953] and
subsequent calendar months.''
