§ 1340. Cigarettes for export

Statutory text

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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1970
Federal Cigarette Labeling and Advertising Act
Pub. L. 89–92 § 12 · 79 Stat. 282
Enacted · 15 U.S.C. § 1340
Pub. L. 89–92, § 12, formerly § 11, as added Pub. L. 91–222, § 2, Apr. 1, 1970, 84 Stat. 89
Target inherited from the preceding amendment note.
Source evidence
Code source credit
Pub. L. 89–92, § 12, formerly § 11, as added Pub. L. 91–222, § 2, Apr. 1, 1970, 84 Stat. 89
Enacted provision · exact public law section
Sec. 11. effective date This Act shall take effect on January 1, 1966.

1 of 1 references resolved to an enrolled provision

Editorial Notes

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.

Statutory Notes and Related Subsidiaries

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.

Credits

1970–1984 · 2 acts

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

Show as published

(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.)