Unlawful Conduct Relating to Contraband Cigarettes and Smokeless Tobacco

United States Sentencing Commission · Effective November 1, 2026

(a) Base Offense Level (Apply the greater):

(1) 9; or

(2) the offense level from the table in §2T4.1 (Tax Table) corresponding to the amount of the tax evaded.

Commentary

Statutory provisions

Statutory Provisions: 18 U.S.C. §§ 2342(a), 2344(a).

Application Note:

1. “Tax evaded” refers to state and local excise taxes.

Background

Background: The conduct covered by this section generally involves evasion of state and local excise taxes. At least 10,000 cigarettes must be involved. Because this offense is basically a tax matter, it is graded by use of the tax table in §2T4.1.

Historical note

Effective November 1, 1987. Amended effective November 1, 2007 (amendment 700); November 1, 2008 (amendment 724).

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