# 26 U.S.C. § 7261: Representation that retailers’ excise tax is excluded from price of article

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7261>. Cite pinpoints as 26 U.S.C. § 7261(a)(1).

Whoever, in connection with the sale or lease, or offer for sale or lease, of any article taxable under chapter 31, makes any statement, written or oral, in advertisement or otherwise, intended or calculated to lead any person to believe that the price of the article does not include the tax imposed by chapter 31, shall on conviction thereof be fined not more than $1,000.

Derived from: 1939 § 2409

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 862