There is a newer version of the US Code
2012 US Code
Title 26 - Internal Revenue Code
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001 - 5891)
Chapter 52 - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES (§§ 5701 - 5763)
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Metadata
Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 52 - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES |
Contains | sections 5701 to 5763 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Subchapter A - Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax (§§ 5701 - 5708)
- Table Of Contents
- Front Matter
- Section 5701 - Rate of tax
- Section 5702 - Definitions
- Section 5703 - Liability for tax and method of payment
- Section 5704 - Exemption from tax
- Section 5705 - Credit, refund, or allowance of tax
- Section 5706 - Drawback of tax
- Section 5707 - Repealed. Pub. L. 89-44, title V, §501(g), June 21, 1965, 79 Stat. 150
- Section 5708 - Losses caused by disaster
- Subchapter B - Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette... (§§ 5711 - 5713)
- Subchapter C - Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and... (§§ 5721 - 5723)
- Subchapter D - Occupational Tax (§§ 5731 - 5734)
- Subchapter E - Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and... (§§ 5741)
- Subchapter F - General Provisions (§§ 5751 - 5754)
- Table Of Contents
- Front Matter
- Section 5751 - Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
- Section 5752 - Restrictions relating to marks, labels, notices, and packages
- Section 5753 - Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
- Section 5754 - Restriction on importation of previously exported tobacco products
- Subchapter G - Penalties and Forfeitures (§§ 5761 - 5763)
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