---
kind: "section"
citation: "26 U.S.C. § 5753"
title: "26"
title_heading: "Internal Revenue Code"
number: "5753"
heading: "Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5753"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 52 — Tobacco Products and Cigarette Papers and Tubes"
  - "Subchapter F — General Provisions"
---

# §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](/usc/26/5702.md?p=c), or [cigarette papers](/usc/26/5702.md?p=e) 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](/usc/26/5002.md?p=a-14) 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.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

1965—Pub. L. 89–44 struck out references to tobacco materials wherever appearing in heading and text.

1958—Pub. L. 85–859 substituted “tobacco products, cigarette papers and tubes” for “articles” wherever appearing.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1965 Amendment

Amendment by Pub. L. 89–44 applicable on and after January 1, 1966, see section 701(d) of Pub. L. 89–44, set out as a note under section 5701 of this title.

### Effective Date of 1958 Amendment

Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title.