2001 Federal Sentencing Guideline Manual
§2E4.1. Unlawful Conduct Relating to Contraband Cigarettes
(a)Base Offense Level (Apply the greater):
(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 excise tax.
Background: The conduct covered by this section generally involves evasion of state excise taxes. At least 60,000 cigarettes must be involved. Because this offense is basically a tax matter, it is graded by use of the tax table in §2T4.1.