Representation that retailers’ excise tax is excluded from price of article
About This Law
/us/usc/t26/s7261
Title
26 — Internal Revenue Code
Chapter
STF/CH75
Release
119-84
Release Date
2026-04-17
Section Text
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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.
(Aug. 16, 1954, ch. 736, 68A Stat. 862.)
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