Alcohol and Tobacco Tax and Trade Bureau

U.S. Code Browse
TITLE 26--INTERNAL REVENUE CODE
Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes

CHAPTER 52--TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

Subchapter A--Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

Sec. 5701. Rate of tax

TEXT

Sec. 5702. Definitions

TEXT

Sec. 5703. Liability for tax and method of payment

TEXT

Sec. 5704. Exemption from tax

TEXT

Sec. 5705. Credit, refund, or allowance of tax

TEXT

Sec. 5706. Drawback of tax

TEXT

[Sec. 5707. Repealed. Pub. L. 89-44, title V, Sec. 501(g), June 21, 1965, 79 Stat. 150]

TEXT

Sec. 5708. Losses caused by disaster

TEXT

Subchapter B--Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors

Sec. 5711. Bond

TEXT

Sec. 5712. Application for permit

TEXT

Sec. 5713. Permit

TEXT

Subchapter C--Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors

Sec. 5721. Inventories

TEXT

Sec. 5722. Reports

TEXT

Sec. 5723. Packages, marks, labels, and notices

TEXT

Subchapter D--Occupational Tax

Sec. 5731. Imposition and rate of tax

TEXT

Subchapter E--Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors

Sec. 5741. Records to be maintained

TEXT

Subchapter F--General Provisions

Sec. 5751. Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal

TEXT

Sec. 5752. Restrictions relating to marks, labels, notices, and packages

TEXT

Sec. 5753. Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes

TEXT

Sec. 5754. Restriction on importation of previously exported tobacco products

TEXT

Subchapter G--Penalties and Forfeitures

Sec. 5761. Civil penalties

TEXT

Sec. 5762. Criminal penalties

TEXT

Sec. 5763. Forfeitures

TEXT

 

Page last reviewed: April 21, 2016
Page last updated: April 21, 2016
Maintained by: Regulations and Rulings Division

TTB
No FEAR Act | Disaster Relief | Treas.gov | Inspector General | White House |
USA.gov | Webmaster | Business.USA.gov