structural:reformatting, quality:corruption
Statutory law

Excise taxes can be imposed and collected at the point of production or importation or the point of sale and then remitted to the Internal Revenue Service or state or local taxing agency. The federal government often collects some excise taxes. Then, it remits to the states on a partially matching basis to pay for items like interstate highway construction, airport construction, or bridge repairs. Excise taxes are usually waived or refunded on goods being exported to encourage exports. Smugglers and other tax evaders will often seek to obtain items at a point where they are not taxed or taxed much lower and then later sell or use them at a price lower than the post-tax price in their jurisdiction.