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2019 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. 5706 - Drawback of tax
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| 26 U.S.C. § 5706 (2019) |
| §5706. Drawback of tax |
|
There shall be an allowance of drawback of tax paid on tobacco products and cigarette papers and tubes, when shipped from the United States, in accordance with such regulations and upon the filing of such bond as the Secretary shall prescribe. |
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(Aug. 16, 1954, ch. 736, 68A Stat. 709; Pub. L. 85–859, title II, §202, Sept. 2, 1958, 72 Stat. 1419; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) |
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AMENDMENTS
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary". 1958—Pub. L. 85–859 substituted "tobacco products and cigarette papers and tubes" for "articles". EFFECTIVE DATE OF 1958 AMENDMENTAmendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title. |
| United States Code, 2018 Edition, Supplement 1, 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. 5706 - Drawback of tax |
| section 5706 |
| 2019 |
| January 24, 2020 |
| No |
| standard |
| 72 Stat. 1419 90 Stat. 1834 |
| Public Law 85-859, Public Law 94-455 |
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