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26 USC § 5752 - Restrictions relating to marks, labels, notices, and packages

---
identifier: "/us/usc/t26/s5752"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5752 - Restrictions relating to marks, labels, notices, and packages"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5752"
section_name: "Restrictions relating to marks, labels, notices, and packages"
chapter_number: 52
chapter_name: "TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES"
subchapter_number: "F"
subchapter_name: "General Provisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 716; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1424; Pub. L. 94–455, title XIX, § 1905(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1823.)"
---

# § 5752. Restrictions relating to marks, labels, notices, and packages

No person shall, with intent to defraud the United States, destroy, obliterate, or detach any mark, label, or notice prescribed or authorized, by this chapter or regulations thereunder, to appear on, or be affixed to, any package of tobacco products or cigarette papers or tubes, before such package is emptied.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 716; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1424; Pub. L. 94–455, title XIX, § 1905(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1823.)

## Editorial Notes

### Amendments

1976— struck out reference to stamps in the section catchline and in the text and struck out provisions which had enumerated violations involving the misuse of tax stamps.

1958— included marks and notices in the catchline, limited the penalties to cases where there is intent to defraud the United States, and prohibited the destruction, obliteration, or detachment of any mark, label, notice or stamp before a package of tobacco products or cigarette papers or tubes is emptied.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1976 Amendment

Amendment by  effective on first day of first month which begins more than 90 days after , see , set out as a note under .

### Effective Date of 1958 Amendment

Amendment by  effective , see , set out as an Effective Date note under .