There Is a Newer Version
of
the U.S. Code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)
Table of Contents
| 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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