United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle E. Alcohol, Tobacco, and Certain Other Excise Taxes |
Chapter 52. TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES |
SubChapter C. Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors |
§ 5722. Reports
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Every manufacturer or importer of tobacco products, processed tobacco, or cigarette papers and tubes, and every export warehouse proprietor, shall make reports containing such information, in such form, at such times, and for such periods as the Secretary shall by regulation prescribe.
Amendments
2009—Pub. L. 111–3 inserted “, processed tobacco,” after “tobacco products”.
1997—Pub. L. 105–33 inserted “or importer” after “manufacturer”.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
1958—Pub. L. 85–859 substituted “manufacturer of tobacco products or cigarette papers and tubes, and every export warehouse proprietor” for “manufacturer of articles”.
Effective Date Of Amendment
Amendment by Pub. L. 111–3 effective
Amendment by Pub. L. 105–33 applicable to articles removed, as defined in section 5702(j) of this title, after
Amendment by Pub. L. 85–859 effective