2001 2e4_1

2001 Federal Sentencing Guideline Manual

§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.


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.