US · guidelines
U.S.S.G. Ch. 2, Pt. T, Subpt. 2
ALCOHOL AND TOBACCO TAXES
Introductory Commentary
This subpart deals with offenses contained in parts I–IV of subchapter J of chapter 51 of subtitle E of title 26, United States Code, chiefly 26 U.S.C. §§ 5601–5605, 5607, 5608, 5661, 5671, 5691,
and 5762, where the essence of the conduct is tax evasion or a regulatory violation. No effort has been
made to provide a section-by-section set of guidelines. Rather, the conduct is dealt with by dividing
offenses into two broad categories: tax evasion offenses and regulatory offenses.
History
Effective November 1, 1987. Amended effective November 1, 2010 (amendment 746); November 1, 2016 (amendment 804); November 1, 2023 (amendment 824).
Provenance
- Source
- ussc.gov
- Retrieved
- 2026-09-20
- Edition
- ussg-2023
- Content hash
5c0a4912956b4a0b1e1d8d409d3992c88d19cdeca45bb6f6b3e6270186b0f138
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