2005 Federal Sentencing Guidelines
Chapter 2 - PART E - OFFENSES INVOLVING CRIMINAL ENTERPRISES AND RACKETEERING
§2E4.1. Unlawful Conduct Relating to Contraband Cigarettes
(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.
Commentary
Statutory Provisions: 18
U.S.C. §§ 2342(a), 2344(a).
Application Note:
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.
Historical Note: Effective
November 1, 1987.