§376a. Delivery sales — Inbound Citations
15 U.S.C. § 376a
Cited by 7 provisions in release 119-102.
Citations to 15 U.S.C. § 376a as a whole
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(ii) for the purpose of assisting a delivery seller to violate, or otherwise evading compliance with, section 376a of this title.
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(ii) for the purpose of assisting a delivery seller to violate, or otherwise evading compliance with, section 376a of this title.
Citations to §376a(a)(3)
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(A) A State, through its attorney general, or a local government or Indian tribe that levies a tax subject to section 376a(a)(3) of this title, through its chief law enforcement officer, may bring an action in a United States district court to prevent and restrain violations of this chapter by any person or to obtain any other appropriate relief from any person for violations of this chapter, including civil penalties, money damages, and injunctive or other equitable relief.
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(2) A State, through its attorney general, or a local government or Indian tribe that levies a tax subject to section 376a(a)(3) of this title, through its chief law enforcement officer, may provide evidence of a violation of this chapter by any person not subject to State, local, or tribal government enforcement actions for violations of this chapter to the Attorney General of the United States or a United States attorney, who shall take appropriate actions to enforce this chapter.
Citations to §376a(e)
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(B) A common carrier or independent delivery service, or employee of a common carrier or independent delivery service, shall be subject to criminal penalties under paragraph (1) for a violation of section 376a(e) of this title only if the violation is committed knowingly—(i) as consideration for the receipt of, or as consideration for a promise or agreement to pay, anything of pecuniary value; or(ii) for the purpose of assisting a delivery seller to violate, or otherwise evading compliance with, section 376a of this title.
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(A) An employee of a common carrier or independent delivery service shall be subject to civil penalties under paragraph (1) for a violation of section 376a(e) of this title only if the violation is committed intentionally—(i) as consideration for the receipt of, or as consideration for a promise or agreement to pay, anything of pecuniary value; or(ii) for the purpose of assisting a delivery seller to violate, or otherwise evading compliance with, section 376a of this title.
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(B) No common carrier or independent delivery service shall be subject to civil penalties under paragraph (1) for a violation of section 376a(e) of this title if—(i) the common carrier or independent delivery service has implemented and enforces effective policies and practices for complying with that section; or(ii) the violation consists of an employee of the common carrier or independent delivery service who physically receives and processes orders, picks up packages, processes packages, or makes deliveries, taking actions that are outside the scope of employment of the employee, or that violate the implemented and enforced policies of the common carrier or independent delivery service described in clause (i).