Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable.
The United States Code Online is current through Public Law 119-120 (October 7, 2026).
Search & Browse Currency and Updating Classification Tables Popular Name Tool Positive Law Codification Editorial Reclassification Downloads

Subchapter A⁠—Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax — Front Matter

Chap.Sec.
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Repealed.]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.

Editorial Notes

Amendments

1965⁠—Pub. L. 89–44, title V, § 501(g), title VIII, § 808(c)(2), June 21, 1965, 79 Stat. 150, 165, struck out item 5707 “Floor stocks refund on cigarettes” and inserted “Credit” before “refund” in item 5705.

1958⁠—Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1414, added item 5708.