Amended 1958, 1965, 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
- 1965 Pub. L. 89-44 Pub. L. 89–44 struck out references to tobacco materials wherever appearing in heading and text.
- 1958 Pub. L. 85-859 Pub. L. 85–859 substituted “tobacco products, cigarette papers and tubes” for “articles” wherever appearing.
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.