A bill to amend Title 18 of the United States Code to eliminate racketeering in the sale and distribution of cigarettes.

Prohibits commerce in contraband cigarettes.

Defines "contraband cigarettes" as a quantity of more than 20, with respect to which the applicable State cigarette taxes which have not been paid and which are in the possession of any person other than: (1) a person licensed by the State where the cigarettes are found or by the Internal Revenue Service; (2) a common or contract carrier; or (3) a government agent in the performance of duties.

Subjects dealers in cigarettes to such reporting requirements as the Secretary of the Treasury may prescribe.