26 USC § 5706 - Drawback of tax

---
identifier: "/us/usc/t26/s5706"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5706 - Drawback of tax"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5706"
section_name: "Drawback of tax"
chapter_number: 52
chapter_name: "TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES"
subchapter_number: "A"
subchapter_name: "Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(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.)"
---


# § 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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**Source Credit**: (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.)

## Editorial Notes

### Amendments

1976— struck out “or his delegate” after “Secretary”.

1958— substituted “tobacco products and cigarette papers and tubes” for “articles”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1958 Amendment

Amendment by  effective , see , set out as an Effective Date note under .