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)
Table Of Contents

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Publication TitleUnited States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 52 - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Table Of Contents
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawNo
Dispositionstandard

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SubchapterSec.1
A.Definitions; rate and payment of tax; exemption from tax; and refund and drawback of tax5701

        

B.Qualification requirements for manufacturers and importers of tobacco products and cigarette papers and tubes, and export warehouse proprietors5711
C.Operations by manufacturers and importers of tobacco products and cigarette papers and tubes and export warehouse proprietors5721
D.Occupational tax5731
E.Records of manufacturers and importers of tobacco products and cigarette papers and tubes, and export warehouse proprietors5741
F.General provisions5751
G.Penalties and forfeitures5761

        

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