26 U.S.C. § 5706

Title 26 Chapter 52 Current through PL 119-73 Last updated: March 29, 2026 View on OLRC →

Sections in this chapter

§ 5701
§ 5702
§ 5703
§ 5704
§ 5705
§ 5706
§ 5707
§ 5708
§ 5711
§ 5712
§ 5713
§ 5721
§ 5722
§ 5723
§ 5731
§ 5732
§ 5733
§ 5734
§ 5741
§ 5751
§ 5752
§ 5753
§ 5754
§ 5761
§ 5762
§ 5763

§ 5706. Drawback of tax

There shall be an allowance of drawback of tax paid on tobacco products and cigarette papers and tubes, when shipped from the United States, in accordance with such regulations and upon the filing of such bond as the Secretary shall prescribe.

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