|Federal "Contraband Cigarette Trafficking Act - USCode : Title 18, sec. 2341-2342|
a quantity in excess of 60,000 cigarettes, which bears no evidence of the payment of applicable State cigarette taxes in the State where such cigarettes are found, if such State requires a stamp, impression, or other indication to be placed on packages or other container
It shall be unlawful for any person knowingly to ship, transport, receive, possess, sell, distribute, or purchase contraband cigarettes.
It shall be unlawful for any person knowingly to make any false statement or representation with respect to the information required by this chapter to be kept in the records of any person who ships, sells, or distributes any quantity of cigarettes in excess of 60,000 in a single transaction.
US Code : Title 18, Section 2341
US Code : Title 18, Section 2342
|Various State Taxation Laws|
States also allow different amounts of untaxed cigarettes to be possessed by individuals without being in violation of that state's laws. These laws put the responsibility of paying these taxes on the consumer. However, it is the responsible thing to limit the number of cigarette cartons to a reasonable level.
In Connecticut, for example, the state limits an individual to possess no more than 20,000 (100 cartons) untaxed cigarettes.
To see specific state laws, go to Prairienet.org .
In order to keep JBC Smoke Shop from violating federal and state laws, we will be implementing the following procedures:
Back to Table of Contents
|Prepared By:||Matt Scofield|