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U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle E
    Alcohol, Tobacco, and Certain Other Excise Taxes
  4. chapter 52
    TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

Chapter 52. TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

  • SUBCHAPTER A [§ 5701 - § 5708] - Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
  • SUBCHAPTER B [§ 5711 - § 5713] - Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
  • SUBCHAPTER C [§ 5721 - § 5723] - Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors
  • SUBCHAPTER D [§ 5731 - § 5734] - Occupational Tax
  • SUBCHAPTER E [§ 5741 - § 5741] - Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
  • SUBCHAPTER F [§ 5751 - § 5754] - General Provisions
  • SUBCHAPTER G [§ 5761 - § 5763] - Penalties and Forfeitures
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