2017 US Code
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
Sec. 5707 - Repealed. Pub. L. 89-44, title V, §501(g), June 21, 1965, 79 Stat. 150
| 26 U.S.C. § 5707 (2017) |
| [§5707. Repealed. Pub. L. 89–44, title V, §501(g), June 21, 1965, 79 Stat. 150] |
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Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 709; Mar. 30, 1955, ch. 18, §3(b)(3), 69 Stat. 15; Mar. 29, 1956, ch. 115, §3(b)(3), 70 Stat. 67; Mar. 29, 1957, Pub. L. 85–12, §3(b)(3), 71 Stat. 10; June 30, 1958, Pub. L. 85–475, §3(b)(3), 72 Stat. 259; Sept. 2, 1958, Pub. L. 85–859, title II, §202, 72 Stat. 1419; June 30, 1959, Pub. L. 86–75, §3(b)(2), 73 Stat. 158; June 30, 1960, Pub. L. 86–564, title II, §202(b)(2), 74 Stat. 291; June 30, 1961, Pub. L. 87–72, §3(b)(2), 75 Stat. 193; June 28, 1962, Pub. L. 87–508, §3(b)(2), 76 Stat. 114; June 29, 1963, Pub. L. 88–52, §3(b)(1)(B), 77 Stat. 72; June 30, 1964, Pub. L. 88–348, §2(b)(1)(B), 78 Stat. 237, made provision for floor stocks refunds on cigarettes, set limitations on eligibility for credit or refunds, and made applicable existing penalty and administrative procedures. |
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EFFECTIVE DATE OF REPEAL
Repeal applicable on and after July 1, 1965, see section 701(d) of Pub. L. 89–44, set out as an Effective Date of 1965 Amendment note under section 5701 of this title. |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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Subchapter A - Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax Sec. 5707 - Repealed. Pub. L. 89-44, title V, §501(g), June 21, 1965, 79 Stat. 150 |
| section 5707 |
| 2017 |
| January 12, 2018 |
| No |
| repealed |
| 69 Stat. 15 70 Stat. 67 71 Stat. 10 72 Stat. 259, 1419 73 Stat. 158 74 Stat. 291 75 Stat. 193 76 Stat. 114 77 Stat. 72 78 Stat. 237 79 Stat. 150 |
| Public Law 85-12, Public Law 85-475, Public Law 85-859, Public Law 86-75, Public Law 86-564, Public Law 87-72, Public Law 87-508, Public Law 88-52, Public Law 88-348, Public Law 89-44 |
