Title 18 — Crimes and Criminal Procedure
Part I · Chapter 114 — Trafficking in Contraband Cigarettes and Smokeless Tobacco
§ 2341. Definitions
Statutory text
As used in this chapter—
the term “cigarette” means—
any roll of tobacco wrapped in paper or in any substance not containing tobacco; and
any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in subparagraph (A);
the term “contraband cigarettes” means a quantity in excess of 10,000 cigarettes, which bear no evidence of the payment of applicable State or local cigarette taxes in the State or locality where such cigarettes are found, if the State or local government requires a stamp, impression, or other indication to be placed on packages or other containers of cigarettes to evidence payment of cigarette taxes, and which are in the possession of any person other than—
a person holding a permit issued pursuant to chapter 52 of the Internal Revenue Code of 1986 as a manufacturer of tobacco products or as an export warehouse proprietor, or a person operating a customs bonded warehouse pursuant to section 311 or 555 of the Tariff Act of 1930 (19 U.S.C. 1311 or 1555) or an agent of such person;
a common or contract carrier transporting the cigarettes involved under a proper bill of lading or freight bill which states the quantity, source, and destination of such cigarettes;
a person—
who is licensed or otherwise authorized by the State where the cigarettes are found to account for and pay cigarette taxes imposed by such State; and
who has complied with the accounting and payment requirements relating to such license or authorization with respect to the cigarettes involved; or
an officer, employee, or other agent of the United States or a State, or any department, agency, or instrumentality of the United States or a State (including any political subdivision of a State) having possession of such cigarettes in connection with the performance of official duties;
the term “common or contract carrier” means a carrier holding a certificate of convenience and necessity, a permit for contract carrier by motor vehicle, or other valid operating authority under subtitle IV of title 49, or under equivalent operating authority from a regulatory agency of the United States or of any State;
the term “State” means a State of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or the Virgin Islands;
the term “Attorney General” means the Attorney General of the United States;
the term “smokeless tobacco” means any finely cut, ground, powdered, or leaf tobacco that is intended to be placed in the oral or nasal cavity or otherwise consumed without being combusted;
the term “contraband smokeless tobacco” means a quantity in excess of 500 single-unit consumer-sized cans or packages of smokeless tobacco, or their equivalent, that are in the possession of any person other than—
a person holding a permit issued pursuant to chapter 52 of the Internal Revenue Code of 1986 as manufacturer 1 of tobacco products or as an export warehouse proprietor, a person operating a customs bonded warehouse pursuant to section 311 or 555 of the Tariff Act of 1930 (19 U.S.C. 1311, 1555), or an agent of such person;
a common carrier transporting such smokeless tobacco under a proper bill of lading or freight bill which states the quantity, source, and designation of such smokeless tobacco;
a person who—
is licensed or otherwise authorized by the State where such smokeless tobacco is found to engage in the business of selling or distributing tobacco products; and
has complied with the accounting, tax, and payment requirements relating to such license or authorization with respect to such smokeless tobacco; or
an officer, employee, or agent of the United States or a State, or any department, agency, or instrumentality of the United States or a State (including any political subdivision of a State), having possession of such smokeless tobacco in connection with the performance of official duties; 2
Footnotes
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.
Pub. L. 95–575 § 1 · 92 Stat. 2463
Enacted · 18 U.S.C. § 2341
Added Pub. L. 95–575, § 1, Nov. 2, 1978, 92 Stat. 2463
Source evidence
Code source credit
Added Pub. L. 95–575, § 1, Nov. 2, 1978, 92 Stat. 2463Enacted provision · exact public law section
(1) by striking out “or” at the end of paragraph (2);Pub. L. 97–449 § 5(c) · 96 Stat. 2413
Substituted · 18 U.S.C. § 2341(3)
Pub. L. 97–449 substituted “subtitle IV of title 49” for “the Interstate Commerce Act”
Source evidence
Code amendment note
Par. (3). Pub. L. 97–449 substituted “subtitle IV of title 49” for “the Interstate Commerce Act”.Enacted provision · exact public law section
(c) Section 2341(3) of title 18, United States Code, is amended by striking out “the Interstate Commerce Act” and substituting “subtitle IV of title 49”.Tax Reform Act of 1986
Pub. L. 99–514 § 2 · 100 Stat. 2085
Substituted · 18 U.S.C. § 2341(2)(A)
Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”
Source evidence
Code amendment note
Par. (2)(A). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.Enacted provision · exact public law section
SEC. 2. INTERNAL REVENUE CODE OF 1986. (a) Redesignation of 1954 Code.— The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the “Internal Revenue Code of 1986”. (b) References in Laws, Etc.— Except when inappropriate, any reference in any law, Executive order, or other document— (1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and (2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954.Homeland Security Act of 2002
Pub. L. 107–296 title XI § 1112(i)(1) · 116 Stat. 2135
Added · 18 U.S.C. § 2341(5)
Pub. L. 107–296 added par. (5)
Struck · 18 U.S.C. § 2341(5)
Pub. L. 107–296 struck out former par. (5) which read as follows: “the term ‘Secretary’ means the Secretary of the Treasury.”
Source evidence
Code amendment note
Par. (5). Pub. L. 107–296 added par. (5) and struck out former par. (5) which read as follows: “the term ‘Secretary’ means the Secretary of the Treasury.”Enacted provision · exact public law section
(1) by striking section 2341(5), and inserting the following: “(5) the term ‘Attorney General’ means the Attorney General of the United States”; andEffective date note
Amendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.USA PATRIOT Improvement and Reauthorization Act of 2005
Pub. L. 109–177 § 121(b)(6) · 120 Stat. 192
Substituted · 18 U.S.C. § 2341(2)
Pub. L. 109–177, § 121(b)(6), which directed amendment of par. (2) by substituting “State or local cigarette taxes in the State or locality where such cigarettes are found, if the State or local government” for “State cigarette taxes in the State where such cigarettes are found, if the State” in introductory provisions, was executed by making the substitution for “State cigarette taxes in the State where such cigarettes are found, if such State”, to reflect the probable intent of Congress
Source evidence
Code amendment note
Par. (2). Pub. L. 109–177, § 121(b)(6), which directed amendment of par. (2) by substituting “State or local cigarette taxes in the State or locality where such cigarettes are found, if the State or local government” for “State cigarette taxes in the State where such cigarettes are found, if the State” in introductory provisions, was executed by making the substitution for “State cigarette taxes in the State where such cigarettes are found, if such State”, to reflect the probable intent of Congress.Enacted provision · exact public law section
(6) Section 2341 of that title is further amended in paragraph (2), as amended by subsection (a)(1) of this section, in the matter preceding subparagraph (A), by striking “State cigarette taxes in the State where such cigarettes are found, if the State” and inserting “State or local cigarette taxes in the State or locality where such cigarettes are found, if the State or local government”.USA PATRIOT Improvement and Reauthorization Act of 2005
Pub. L. 109–177 § 121(a)(1) · 120 Stat. 192
Substituted · 18 U.S.C. § 2341(2)
Pub. L. 109–177, § 121(a)(1), substituted “10,000 cigarettes” for “60,000 cigarettes” in introductory provisions
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 109–177, § 121(a)(1), substituted “10,000 cigarettes” for “60,000 cigarettes” in introductory provisions.Enacted provision · exact public law section
(1) Section 2341(2) of title 18, United States Code, is amended by striking “60,000 cigarettes” and inserting “10,000 cigarettes”.USA PATRIOT Improvement and Reauthorization Act of 2005
Pub. L. 109–177 § 121(b)(1) · 120 Stat. 192
Added · 18 U.S.C. § 2341(6); 18 U.S.C. § 2341(7)
Pub. L. 109–177, § 121(b)(1), added pars. (6) and (7)
Source evidence
Code amendment note
Pars. (6), (7). Pub. L. 109–177, § 121(b)(1), added pars. (6) and (7).Enacted provision · exact public law section
(1) Section 2341 of that title is amended— (A) in paragraph (4), by striking “and” at the end; (B) in paragraph (5), by striking the period at the end and inserting a semicolon; and (C) by adding at the end the following new paragraphs: “(6) the term ‘smokeless tobacco’ means any finely cut, ground, powdered, or leaf tobacco that is intended to be placed in the oral or nasal cavity or otherwise consumed without being combusted; “(7) the term ‘contraband smokeless tobacco’ means a quantity in excess of 500 single-unit consumer-sized cans or packages of smokeless tobacco, or their equivalent, that are in the possession of any person other than— “(A) a person holding a permit issued pursuant to chapter 52 of the Internal Revenue Code of 1986 as manufacturer of tobacco products or as an export warehouse proprietor, a person operating a customs bonded warehouse pursuant to section 311 or 555 of the Tariff Act of 1930 (19 U.S.C. 1311, 1555), or an agent of such person; “(B) a common carrier transporting such smokeless tobacco under a proper bill of lading or freight bill which states the quantity, source, and designation of such smokeless tobacco; “(C) a person who— “(i) is licensed or otherwise authorized by the State where such smokeless tobacco is found to engage in the business of selling or distributing tobacco products; and “(ii) has complied with the accounting, tax, and payment requirements relating to such license or authorization with respect to such smokeless tobacco; or “(D) an officer, employee, or agent of the United States or a State, or any department, agency, or instrumentality of the United States or a State (including any political subdivision of a State), having possession of such smokeless tobacco in connection with the performance of official duties;” .
8 of 8 references resolved to an enrolled provision
Editorial Notes
References in Text
Chapter 52 of the Internal Revenue Code of 1986, referred to in pars. (2)(A) and (7)(A), is classified generally to chapter 52 (§ 5701 et seq.) of Title 26, Internal Revenue Code.
Amendments1983–2006 · 4 rounds
2006
Par. (2). Pub. L. 109–177, § 121(b)(6), which directed amendment of par. (2) by substituting “State or local cigarette taxes in the State or locality where such cigarettes are found, if the State or local government” for “State cigarette taxes in the State where such cigarettes are found, if the State” in introductory provisions, was executed by making the substitution for “State cigarette taxes in the State where such cigarettes are found, if such State”, to reflect the probable intent of Congress.
Pub. L. 109–177, § 121(a)(1), substituted “10,000 cigarettes” for “60,000 cigarettes” in introductory provisions.
Pars. (6), (7). Pub. L. 109–177, § 121(b)(1), added pars. (6) and (7).
2002
Par. (5). Pub. L. 107–296 added par. (5) and struck out former par. (5) which read as follows: “the term ‘Secretary’ means the Secretary of the Treasury.”
1986
Par. (2)(A). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
1983
Par. (3). Pub. L. 97–449 substituted “subtitle IV of title 49” for “the Interstate Commerce Act”.
Statutory Notes and Related Subsidiaries
Effective Date of 2002 Amendment
Amendment by Pub. L. 107–296 effective 60 days after , see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.
Effective Date
Pub. L. 95–575, § 4, , 92 Stat. 2466, provided:
“(a) Except as provided in subsection (b), this Act [enacting this chapter, amending section 1961 of this title and sections 781 and 787 of former Title 49, Transportation, and enacting provisions set out as a note under this section] shall take effect on the date of its enactment [].
“(b) Sections 2342(b) and 2343 of title 18, United States Code as enacted by the first section of this Act, shall take effect on the first day of the first month beginning more than 120 days after the date of the enactment of this Act [].”
Authorization of Appropriations
Pub. L. 95–575, § 5, , 92 Stat. 2466, provided that: “There are hereby authorized to be appropriated such sums as may be necessary to carry out the provisions of chapter 114 of title 18, United States Code, added by the first section of this Act.”
Credits
1978–2006 · 5 acts
- 1978Added Pub. L. 95–575, § 1, , 92 Stat. 2463
- 1983amended Pub. L. 97–449, § 5(c), , 96 Stat. 2442
- 1986Pub. L. 99–514, § 2, , 100 Stat. 2095
- 2002Pub. L. 107–296, title XI, § 1112(i)(1), , 116 Stat. 2277
- 2006Pub. L. 109–177, title I, § 121(a)(1), (b)(1), (6), , 120 Stat. 221, 222.
Show as published
(Added Pub. L. 95–575, § 1, , 92 Stat. 2463; amended Pub. L. 97–449, § 5(c), , 96 Stat. 2442; Pub. L. 99–514, § 2, , 100 Stat. 2095; Pub. L. 107–296, title XI, § 1112(i)(1), , 116 Stat. 2277; Pub. L. 109–177, title I, § 121(a)(1), (b)(1), (6), , 120 Stat. 221, 222.)