U.S. Code, Title 15, Commerce and Trade

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Author: "U.S. Congress, Office of the Law Revision Counsel"

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§ 1340. Cigarettes for Export

     Packages of cigarettes manufactured, imported, or packaged (1) for export from the United States or (2) for delivery to a vessel or aircraft, as supplies, for consumption beyond the jurisdiction of the internal revenue laws of the United States shall be exempt from the requirements of this chapter, but such exemptions shall not apply to cigarettes manufactured, imported, or packaged for sale or distribution to members or units of the Armed Forces of the United States located outside of the United States.

(Pub. L. 89–92, § 12, formerly § 11, as added Pub. L. 91–222, § 2, Apr. 1, 1970, 84 Stat. 89; renumbered § 12, Pub. L. 98–474, § 5(a), Oct. 12, 1984, 98 Stat. 2203.)

Codification

     Another section 12 of Pub. L. 89–92, July 27, 1965, 79 Stat. 284, is set out as an Effective Date note under section 1331 of this title.

Prior Provisions

     A prior section 12 of Pub. L. 89–92 was renumbered section 13 and is set out as a Separability note under section 1331 of this title.

Effective Date

     Section effective Jan. 1, 1970, see section 3 of Pub. L. 91–222, set out in part as a note under section 1331 of this title.

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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 1340. Cigarettes for Export," U.S. Code, Title 15, Commerce and Trade in U.S. Code, Title 15, Commerce and Trade (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed April 20, 2024, http://www.originalsources.com/Document.aspx?DocID=3WREGM7834NLBMR.

MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 1340. Cigarettes for Export." U.S. Code, Title 15, Commerce and Trade, in U.S. Code, Title 15, Commerce and Trade, Washington, D.C., Government Printing Office, 2002, Original Sources. 20 Apr. 2024. http://www.originalsources.com/Document.aspx?DocID=3WREGM7834NLBMR.

Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 1340. Cigarettes for Export' in U.S. Code, Title 15, Commerce and Trade. cited in 2002, U.S. Code, Title 15, Commerce and Trade, Government Printing Office, Washington, D.C.. Original Sources, retrieved 20 April 2024, from http://www.originalsources.com/Document.aspx?DocID=3WREGM7834NLBMR.