2012 GUIDELINES MANUAL
CHAPTER TWO - OFFENSE CONDUCT
PART E - OFFENSES INVOLVING CRIMINAL ENTERPRISES AND RACKETEERING
4. TRAFFICKING IN CONTRABAND CIGARETTES AND SMOKELESS TOBACCO
Historical Note: Effective November 1, 1987. Amended effective November 1, 2007 (see Appendix C, amendment 700).
§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.
Statutory Provisions: 18 U.S.C. §§ 2342(a), 2344(a).
1. "Tax evaded" refers to state and local excise taxes.
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 (see Appendix C, amendment 700); November 1, 2008 (see Appendix C, amendment 724).