Tobacco-Related Legal Requirements and Obligations
This content is intended for informational purposes only and may not be an exhaustive list.
United States Code
- Federal Cigarette Labeling and Advertising Act, 15 USC §1331–1341
- Comprehensive Smokeless Tobacco Health Education Act, 15 USC § 4401–4408
- Collection of State Cigarette Taxes, 15 USC § 375–378
- Trafficking in Contraband Cigarettes Act, 18 USC § 2341–2346
- Requirements Applicable to Imports of Certain Cigarettes, 19 USC § 1681–1681b
- Alcohol, Tobacco, and Certain Other Excise Taxes, 26 USC § 5701–5708
- Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors, 26 USC § 5711–5713
- Restriction on Importation of Previously Exported Tobacco Products, 26 USC § 5754, 5761
Code of Federal Regulations
Code of Federal Regulations
Main Page

- Regulations Under the Comprehensive Smokeless Tobacco Health Education Act of 1986, 16 CFR 307–307.12
- Manufacture of Tobacco Products and Cigarette Papers and Tubes, 27 CFR 40.1–40.478
- Importation of Tobacco Products and Cigarette Papers and Tubes, 27 CFR 41.1–41.228
- Removal of Tobacco Products, and Cigarette Papers and Tubes, without Payment of Tax, for Use by the United States, 27 CFR 45.1–45.51
Master Settlement Agreement
- In 1998, the Attorneys General of 46 states signed the
Master Settlement Agreement
(MSA) with the four largest tobacco
companies (Phillip Morris, RJ Reynolds, Brown and Williamson, and
Lorillard) in the United States to settle state suits to recover costs
associated with treating smoking-related illnesses. - The
Attorney General
of each state are responsible for enforcing the
provisions of this agreement. - The National Association of Attorneys General
Tobacco page
includes a summary of the agreement and amendments, an
application to join, and more. - Four states—Florida, Minnesota, Texas, and Mississippi settled their tobacco cases separately, prior to the MSA.
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