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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle E. Alcohol, Tobacco, and Certain Other Excise Taxes |
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Chapter 52. TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES |
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SubChapter A. Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax |
SubChapter A. Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
| § 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 |
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§ 5707. Repealed. Pub. L. 89–44, title V, § 501(g), |
| § 5708. Losses caused by disaster |
Amendments
1965—Pub. L. 89–44, title V, § 501(g), title VIII, § 808(c)(2),
1958—Pub. L. 85–859, title II, § 202,