Tobacco-Related Legal Requirements and Obligations
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
- 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 Agreementexternal icon (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 Generalexternal icon of each state are responsible for enforcing the provisions of this agreement.
- The National Association of Attorneys General Tobacco pageexternal icon 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.
Page last reviewed: October 15, 2021