There Is a Newer Version of the U.S. Code
2014 U.S. Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes (Sections 5001 - 5891)
Chapter 52 - Tobacco Products and Cigarette Papers and Tubes (Sections 5701 - 5763)
Subchapter A - Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax (Sections 5701 - 5708)
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Metadata
| Publication Title | United States Code, 2012 Edition, Supplement 2, 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 |
| Contains | sections 5701 to 5708 |
| Date | 2014 |
| Laws In Effect As Of Date | January 5, 2015 |
| Positive Law | No |
| Disposition | standard |
- Table of Contents
- Front Matter
- Sec. 5701 - Rate of tax
- Sec. 5702 - Definitions
- Sec. 5703 - Liability for tax and method of payment
- Sec. 5704 - Exemption from tax
- Sec. 5705 - Credit, refund, or allowance of tax
- Sec. 5706 - Drawback of tax
- Sec. 5707 - Repealed. Pub. L. 89-44, title V, ยง501(g), June 21, 1965, 79 Stat. 150
- Sec. 5708 - Losses caused by disaster
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