Title 26, Chapter 52
Internal Revenue Code — 26 sections
- § 5701 Section 5701 - Rate of tax
- § 5702 Section 5702 - Definitions
- § 5703 Section 5703 - Liability for tax and method of payment
- § 5704 Section 5704 - Exemption from tax
- § 5705 Section 5705 - Credit, refund, or allowance of tax
- § 5706 Section 5706 - Drawback of tax
- § 5707 Section 5707 - Repealed. Pub. L. 89–44, title V , § 501(g), June 21, 1965 , 79 Stat. 150 ]
- § 5708 Section 5708 - Losses caused by disaster
- § 5711 Section 5711 - Bond
- § 5712 Section 5712 - Application for permit
- § 5713 Section 5713 - Permit
- § 5721 Section 5721 - Inventories
- § 5722 Section 5722 - Reports
- § 5723 Section 5723 - Packages, marks, labels, and notices
- § 5731 Section 5731 - Imposition and rate of tax
- § 5732 Section 5732 - Payment of tax
- § 5733 Section 5733 - Provisions relating to liability for occupational taxes
- § 5734 Section 5734 - Application of State laws
- § 5741 Section 5741 - Records to be maintained
- § 5751 Section 5751 - Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
- § 5752 Section 5752 - Restrictions relating to marks, labels, notices, and packages
- § 5753 Section 5753 - Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
- § 5754 Section 5754 - Restriction on importation of previously exported tobacco products
- § 5761 Section 5761 - Civil penalties
- § 5762 Section 5762 - Criminal penalties
- § 5763 Section 5763 - Forfeitures