26 USC § 5753 - Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes

---
identifier: "/us/usc/t26/s5753"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5753 - Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5753"
section_name: "Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes"
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. 1425; Pub. L. 89–44, title V, § 502(b)(11), June 21, 1965, 79 Stat. 152; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 5753. Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes

If it appears that any forfeited, condemned, or abandoned tobacco products, or cigarette papers and tubes, when offered for sale, will not bring a price equal to the tax due and payable thereon, and the expenses incident to the sale thereof, such articles shall not be sold for consumption in the United States but shall be disposed of in accordance with such regulations as the Secretary shall prescribe.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 716; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1425; Pub. L. 89–44, title V, § 502(b)(11), June 21, 1965, 79 Stat. 152; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Amendments

1976— struck out “or his delegate” after “Secretary”.

1965— struck out references to tobacco materials wherever appearing in heading and text.

1958— substituted “tobacco products, cigarette papers and tubes” for “articles” wherever appearing.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1965 Amendment

Amendment by  applicable on and 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 .