Internal Revenue Code · 26 U.S.C.
§ 7261. Representation that retailers’ excise tax is excluded from price of article
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7261
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 74 words · about 1 min to read
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.)
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 75 CRIMES, OTHER OFFENSES, AND FORFEITURES
- Subchapter B Other Offenses
Nearby sections
- § 7261 Representation that retailers’ excise tax is excluded from price of article
- § 7262 Violation of occupational tax laws relating to wagering—failure to pay special tax
- § 7263 Repealed
- § 7264 Repealed
- § 7265 Repealed