§2345. Effect on State and local law
Primary source
Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.
Full Text
§2345. Effect on State and local law
(a) Nothing in this chapter shall be construed to affect the concurrent jurisdiction of a State or local government to enact and enforce its own cigarette tax laws, to provide for the confiscation of cigarettes or smokeless tobacco and other property seized for violation of such laws, and to provide for penalties for the violation of such laws.
(b) Nothing in this chapter shall be construed to inhibit or otherwise affect any coordinated law enforcement effort by a number of State or local governments, through interstate compact or otherwise, to provide for the administration of State or local cigarette tax laws, to provide for the confiscation of cigarettes or smokeless tobacco and other property seized in violation of such laws, and to establish cooperative programs for the administration of such laws.
Editorial Notes
Amendments
2006—Pub. L. 109–177, §121(g)(2), substituted "Effect on State and local law" for "Effect on State law" in section catchline.
Subsec. (a). Pub. L. 109–177, §121(b)(5), (e)(1), substituted "a State or local government to enact and enforce its own" for "a State to enact and enforce" and inserted "or smokeless tobacco" after "cigarettes".
Subsec. (b). Pub. L. 109–177, §121(b)(5), (e)(2), substituted "of State or local governments, through interstate compact or otherwise, to provide for the administration of State or local" for "of States, through interstate compact or otherwise, to provide for the administration of State" and inserted "or smokeless tobacco" after "cigarettes".
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.