26 USC § 5707 - Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150]
---
identifier: "/us/usc/t26/s5707"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5707 - Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5707"
section_name: "Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150]"
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]"
status: "repealed"
---
# [§ 5707. Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150]
Section, acts , ; , ; , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , , made provision for floor stocks refunds on cigarettes, set limitations on eligibility for credit or refunds, and made applicable existing penalty and administrative procedures.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable on and after , see , set out as an Effective Date of 1965 Amendment note under .