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

• 26 U.S.C. § 5701 Rate of Tax
• 26 U.S.C. § 5702 Definitions
• 26 U.S.C. § 5703 Liability For Tax and Method of Payment
• 26 U.S.C. § 5704 Exemption From Tax
• 26 U.S.C. § 5705 Credit, Refund, Or Allowance of Tax
• 26 U.S.C. § 5706 Drawback of Tax
• 26 U.S.C. § 5707 Repealed
• 26 U.S.C. § 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

• 26 U.S.C. § 5711 Bond
• 26 U.S.C. § 5712 Application For Permit
• 26 U.S.C. § 5713 Permit

Subchapter C. Operations By Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors

• 26 U.S.C. § 5721 Inventories
• 26 U.S.C. § 5722 Reports
• 26 U.S.C. § 5723 Packages, Marks, Labels, and Notices

Subchapter D. Occupational Tax

• 26 U.S.C. § 5731 Imposition and Rate of Tax
• 26 U.S.C. § 5732 Payment of Tax
• 26 U.S.C. § 5733 Provisions Relating to Liability For Occupational Taxes
• 26 U.S.C. § 5734 Application of State Laws

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

• 26 U.S.C. § 5741 Records to Be Maintained

Subchapter F. General Provisions

• 26 U.S.C. § 5751 Purchase, Receipt, Possession, Or Sale of Tobacco Products and Cigarette Papers and Tubes, After Removal
• 26 U.S.C. § 5752 Restrictions Relating to Marks, Labels, Notices, and Packages
• 26 U.S.C. § 5753 Disposal of Forfeited, Condemned, and Abandoned Tobacco Products, and Cigarette Papers and Tubes
• 26 U.S.C. § 5754 Restriction On Importation of Previously Exported Tobacco Products

Subchapter G. Penalties and Forfeitures

• 26 U.S.C. § 5761 Civil Penalties
• 26 U.S.C. § 5762 Criminal Penalties
• 26 U.S.C. § 5763 Forfeitures