CHAPTER 52 — Tobacco Products and Cigarette Papers and Tubes
26 sections.
Subchapter A — Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax 8 sections
- § 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
- [§ 5707. — Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150]
- § 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 3 sections
Subchapter C — Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors 3 sections
Subchapter D — Occupational Tax 4 sections
Subchapter E — Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors 1 sections
Subchapter F — General Provisions 4 sections
- § 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