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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 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 Table Of Contents |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
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Subchapter | Sec.1 | |
A. | Definitions; rate and payment of tax; exemption from tax; and refund and drawback of tax | 5701 |
B. | Qualification requirements for manufacturers and importers of tobacco products and cigarette papers and tubes, and export warehouse proprietors | 5711 |
C. | Operations by manufacturers and importers of tobacco products and cigarette papers and tubes and export warehouse proprietors | 5721 |
D. | Occupational tax | 5731 |
E. | Records of manufacturers and importers of tobacco products and cigarette papers and tubes, and export warehouse proprietors | 5741 |
F. | General provisions | 5751 |
G. | Penalties and forfeitures | 5761 |
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