26 U.S.C. § 7261Chapter 75
§7261. Representation that retailers' excise tax is excluded from price of article
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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.
Full Text
§7261. Representation that retailers' excise tax is excluded from price of article
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.
Last amended: December 31, 2024
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