Federal · Title 26 — Internal Revenue Code

26 U.S.C. § 5712: Application for permit

Civil

What this law says, in plain English

This statute sets eligibility criteria for obtaining a permit to conduct a tobacco business, including requirements about premises adequacy, applicant qualifications, criminal history, and truthful application disclosure.

Read the full statutory text

the premises on which it is proposed to conduct the business are not adequate to protect the revenue; the activity proposed to be carried out at such premises does not meet such minimum capacity or activity requirements as the Secretary may prescribe, 1 or 1 So in original. The comma probably should be a semicolon. is, by reason of his business experience, financial standing, or trade connections or by reason of previous or current legal proceedings involving a felony violation of any other provision of Federal criminal law relating to tobacco products, processed tobacco, cigarette paper, or cigarette tubes, not likely to maintain operations in compliance with this chapter, has been convicted of a felony violation of any provision of Federal or State criminal law relating to tobacco products, processed tobacco, cigarette paper, or cigarette tubes, or has failed to disclose any material information required or made any material false statement in the application therefor.

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