# U.S.S.G. § 2E4.1: Unlawful Conduct Relating to Contraband Cigarettes and Smokeless Tobacco

> Federal · Guidelines · In force

URL: https://www.frixlaw.com/law-library/statutes/USSG_S2E4.1

## Section

- **Citation:** U.S.S.G. § 2E4.1
- **Heading:** Unlawful Conduct Relating to Contraband Cigarettes and Smokeless Tobacco
- **Jurisdiction:** Federal
- **Kind:** Guidelines
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** U.S. Sentencing Guidelines / Unlawful Conduct Relating to Contraband Cigarettes and Smokeless Tobacco

## Text

(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 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 (amendment 700); November 1, 2008 (amendment 724). * * * * * 5. LABOR RACKETEERING Introductory Commentary The statutes included in this subpart protect the rights of employees under the Taft–Hartley Act, members of labor organizations under the Labor-Management Reporting and Disclosure Act of 1959, and participants of employee pension and welfare benefit plans covered under the Employee Retirement Income Security Act. The base offense levels for many of the offenses in this subpart have been determined by reference to analogous sections of the guidelines. Thus, the base offense levels for bribery, theft, and fraud in this subpart generally correspond to similar conduct under other parts of the guidelines. The base offense levels for bribery and graft have been set higher than the level for commercial bribery due to the particular vulnerability to exploitation of the organizations covered by this subpart. Historical Note Effective November 1, 1987.

## Nearby sections

- [U.S.S.G. § 1A1.1 Commission’s Authority](https://www.frixlaw.com/law-library/statutes/USSG_S1A1.1.md)
- [U.S.S.G. § 1B1.1 Application Instructions](https://www.frixlaw.com/law-library/statutes/USSG_S1B1.1.md)
- [U.S.S.G. § 1B1.2 Applicable Guidelines](https://www.frixlaw.com/law-library/statutes/USSG_S1B1.2.md)
- [U.S.S.G. § 1B1.3 Relevant Conduct (Factors that Determine the Guideline Range)](https://www.frixlaw.com/law-library/statutes/USSG_S1B1.3.md)
- [U.S.S.G. § 1B1.4 Information to be Used in Imposing Sentence](https://www.frixlaw.com/law-library/statutes/USSG_S1B1.4.md)
- [U.S.S.G. § 1B1.5 Interpretation of References to Other Offense Guidelines](https://www.frixlaw.com/law-library/statutes/USSG_S1B1.5.md)
- [U.S.S.G. § 1B1.6 Structure of the Guidelines](https://www.frixlaw.com/law-library/statutes/USSG_S1B1.6.md)
- [U.S.S.G. § 1B1.7 Significance of Commentary](https://www.frixlaw.com/law-library/statutes/USSG_S1B1.7.md)
- [U.S.S.G. § 1B1.8 Use of Certain Information](https://www.frixlaw.com/law-library/statutes/USSG_S1B1.8.md)
- [U.S.S.G. § 1B1.9 Class B or C Misdemeanors and Infractions](https://www.frixlaw.com/law-library/statutes/USSG_S1B1.9.md)
- [U.S.S.G. § 1B1.10 Reduction in Term of Imprisonment as a Result of Amended Guideline Range](https://www.frixlaw.com/law-library/statutes/USSG_S1B1.10.md)
- [U.S.S.G. § 1B1.11 Use of Guidelines Manual in Effect on Date of Sentencing (Policy Statement)](https://www.frixlaw.com/law-library/statutes/USSG_S1B1.11.md)
- [U.S.S.G. § 1B1.12 Persons Sentenced Under the Federal Juvenile Delinquency Act (Policy Statement)](https://www.frixlaw.com/law-library/statutes/USSG_S1B1.12.md)
- [U.S.S.G. § 1B1.13 Reduction in Term of Imprisonment Under 18 U.S.C. § 3582(c)(1)(A) (Policy Statement)](https://www.frixlaw.com/law-library/statutes/USSG_S1B1.13.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/USSG_S2E4.1. Check the current official text before relying on it. Not legal advice.