§2E4.1. Unlawful Conduct Relating to Contraband Cigarettes and Smokeless Tobacco
(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.
Historical Note: Effective November 1, 1987. Amended effective November 1, 2007 (see Appendix C, amendment 700); November 1, 2008 (see Appendix C, amendment 724).
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