There Is a Newer Version
of
the U.S. Code
2015 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)
- 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- Sec. 5707 - Repealed.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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