There is a newer version of the US Code
2011 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)
Subchapter A - Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax (§§ 5701 - 5708)
Table Of Contents
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Publication Title | United States Code, 2006 Edition, Supplement 5, 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 Subchapter A - Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax Table Of Contents |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
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Sec. | |
5701. | Rate of tax. |
5702. | Definitions. |
5703. | Liability for tax and method of payment. |
5704. | Exemption from tax. |
5705. | Credit, refund, or allowance of tax. |
5706. | Drawback of tax. |
[5707. | Repealed.] |
5708. | Losses caused by disaster. |
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