26 U.S.C. § 5722 - Reports

• Cite as: 26 U.S.C. § 5722

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.

Cite as 26 U.S.C. § 5722

Source: Aug. 16, 1954, ch. 736, 68A Stat. 713; Pub. L. 85-859, title II, §202, Sept. 2, 1958, 72 Stat. 1422; Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105-33, title IX, §9302(h)(2)(A), Aug. 5, 1997, 111 Stat. 674; Pub. L. 111-3, title VII, §702(a)(2)(B), Feb. 4, 2009, 123 Stat. 108.

Notes from the Office of Law Revision Counsel

current through 5/23/2023

EDITORIAL NOTES

AMENDMENTS

2009- Pub. L. 111-3 inserted ", processed tobacco," after "tobacco products".

1997- Pub. L. 105-33 inserted "or importer" after "manufacturer".