106
In forceSamples
Part IXOfficers
Division 1Powers of officers
Subdivision EMiscellaneous
106 Samples
(1)
Samples of material and of partly manufactured excisable goods and of excisable goods subject to the CEO’s control, and of goods which an officer has reasonable grounds for suspecting are excisable goods on which duty has not been paid may for any purpose deemed necessary by the Collector be taken utilized and disposed of by any officer in manner prescribed.
(2)
For the purposes of subsection (1), treat all tobacco as excisable goods.
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.