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

• § 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
• § 5707. Repealed
• § 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

• § 5711. Bond
• § 5712. Application For Permit
• § 5713. Permit

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

• § 5721. Inventories
• § 5722. Reports
• § 5723. Packages, Marks, Labels, and Notices

Subchapter D. Occupational Tax

• § 5731. [Effective Until 7/1/2008] Imposition and Rate of Tax
• § 5731. [Effective 7/1/2008] Imposition and Rate of Tax
• § 5732. [Renumbered From 5142 Effective 7/1/2008] Payment of Tax
• § 5733. [Renumbered From 5143 Effective 7/1/2008] Provisions Relating to Liability For Occupational Taxes
• § 5734. [Renumbered From 5145 Effective 7/1/2008] Application of State Laws

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

• § 5741. Records to Be Maintained

Subchapter F. General Provisions

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

Subchapter G. Penalties and Forfeitures

• § 5761. Civil Penalties
• § 5762. Criminal Penalties
• § 5763. Forfeitures