Title 26, Chapter 52 — Tobacco Products and Cigarette Papers and Tubes
26 sections
Section 5701
Rate of tax
Section 5702
Definitions
Section 5703
Liability for tax and method of payment
Section 5704
Exemption from tax
Section 5705
Credit, refund, or allowance of tax
Section 5706
Drawback of tax
Section 5707
Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150]
repealed
Section 5708
Losses caused by disaster
Section 5711
Bond
Section 5712
Application for permit
Section 5713
Permit
Section 5721
Inventories
Section 5722
Reports
Section 5723
Packages, marks, labels, and notices
Section 5731
Imposition and rate of tax
Section 5732
Payment of tax
Section 5733
Provisions relating to liability for occupational taxes
Section 5734
Application of State laws
Section 5741
Records to be maintained
Section 5751
Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
Section 5752
Restrictions relating to marks, labels, notices, and packages
Section 5753
Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
Section 5754
Restriction on importation of previously exported tobacco products
Section 5761
Civil penalties
Section 5762
Criminal penalties
Section 5763
Forfeitures