US Code Title 26 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

§ 5701 - Rate of Tax
§ 5702 - Definitions
§ 5703 - Liability for Tax and Method of Payment
§ 5704 - Exemption From Tax
§ 5705 - Credit, Refund, or Allowance of Tax
§ 5706 - Drawback of Tax
§ 5708 - Losses Caused by Disaster

Subchapter B - Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors

§ 5711 - Bond
§ 5712 - Application for Permit
§ 5713 - Permit

Subchapter C - Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors

§ 5721 - Inventories
§ 5722 - Reports
§ 5723 - Packages, Marks, Labels, and Notices

Subchapter D - Occupational Tax

§ 5731 - Imposition and Rate of Tax
§ 5732 - Payment of Tax
§ 5733 - Provisions Relating to Liability for Occupational Taxes
§ 5734 - Application of State Laws

Subchapter E - Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors

§ 5741 - Records to Be Maintained

Subchapter F - General Provisions

§ 5751 - Purchase, Receipt, Possession, or Sale of Tobacco Products and Cigarette Papers and Tubes, After Removal
§ 5752 - Restrictions Relating to Marks, Labels, Notices, and Packages
§ 5753 - Disposal of Forfeited, Condemned, and Abandoned Tobacco Products, and Cigarette Papers and Tubes
§ 5754 - Restriction on Importation of Previously Exported Tobacco Products

Subchapter G - Penalties and Forfeitures

§ 5761 - Civil Penalties
§ 5762 - Criminal Penalties
§ 5763 - Forfeitures

Last modified: October 26, 2015