§376. Reports to State tobacco tax administrator — Inbound Citations
15 U.S.C. § 376
Cited by 3 provisions in release 119-102.
Citations to 15 U.S.C. § 376 as a whole
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(D) Section 376 of this title and subsections (a), (b), (c), and (d) of this section shall not be interpreted to impose any responsibilities, requirements, or liability on common carriers.
Citations to §376(a)
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(A) Not later than 90 days after this subsection goes into effect under the Prevent All Cigarette Trafficking Act of 2009, the Attorney General of the United States shall compile a list of delivery sellers of cigarettes or smokeless tobacco that have not registered with the Attorney General of the United States pursuant to section 376(a) of this title, or that are otherwise not in compliance with this chapter, and—(i) distribute the list to—(I) the attorney general and tax administrator of every State;(II) common carriers and other persons that deliver small packages to consumers in interstate commerce, including the United States Postal Service; and(III) any other person that the Attorney General of the United States determines can promote the effective enforcement of this chapter; and(ii) publicize and make the list available to any other person engaged in the business of interstate deliveries or who delivers cigarettes or smokeless tobacco in or into any State.
Citations to §376(a)(2)
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(1) Each delivery seller shall keep a record of any delivery sale, including all of the information described in section 376(a)(2) of this title, organized by the State, and within the State, by the city or town and by zip code, into which the delivery sale is so made.