26 USC Ch. 52: Front Matter
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26 USC Ch. 52: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 52-CIGARS, CIGARETTES, SMOKELESS TOBACCO, PIPE TOBACCO, AND CIGARETTE PAPERS AND TUBES
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CHAPTER 52-CIGARS, CIGARETTES, SMOKELESS TOBACCO, PIPE TOBACCO, AND CIGARETTE PAPERS AND TUBES

Subchapter
Sec.1

        

A.
Definitions; rate and payment of tax; exemption from tax; and refund and drawback of tax
5701

        

B.
Qualification requirements for manufacturers of tobacco products and cigarette papers and tubes, and export warehouse proprietors
5711
C.
Operations by manufacturers and importers of tobacco products and cigarette papers and tubes and export warehouse proprietors
5721
D.
Occupational tax
5731
E.
Records of manufacturers and importers of tobacco products and cigarette papers and tubes, and export warehouse proprietors
5741
F.
General provisions
5751
G.
Penalties and forfeitures
5761

        

Amendments

1988- Pub. L. 100–647, title V, §5061(c)(3), Nov. 10, 1988, 102 Stat. 3680 , inserted "PIPE TOBACCO," after "SMOKELESS TOBACCO," in chapter heading.

1987- Pub. L. 100–203, title X, §10512(f)(2), Dec. 22, 1987, 101 Stat. 1330–449 , added item for subchapter D and redesignated items for former subchapters D, E, and F as E, F, and G, respectively.

1986- Pub. L. 99–272, title XIII, §13202(b)(1), Apr. 7, 1986, 100 Stat. 311 , inserted "SMOKELESS TOBACCO," after "CIGARETTES," in chapter heading.

1976- Pub. L. 94–455, title XXI, §2128(d)(2), Oct. 4, 1976, 90 Stat. 1921 , substituted "manufacturers and importers" for "manufacturers" in item for subchapter D.

1965- Pub. L. 89–44, title V, §502(b)(1), (2), June 21, 1965, 79 Stat. 150 , struck out "TOBACCO," from chapter heading, reference to dealers in tobacco materials from heading of subchapter B, heading of subchapter D and redesignated subchapters E, F and G as D, E and F respectively, and struck out in heading of subchapter D (as redesignated) a reference to dealers in tobacco materials.

1958- Pub. L. 85–859, title II, §202, Sept. 2, 1958, 72 Stat. 1414 , substituted "manufacturers of tobacco products and cigarette papers and tubes, export warehouse proprietors, and" for "manufacturers of articles and" in heading of subchapters B and E, "manufacturers and importers of tobacco products and cigarette papers and tubes and export warehouse proprietors" for "manufacturers of articles" in heading of subchapter C, and "Penalties and forfeitures" for "Fines, penalties and forfeitures" in heading of subchapter G.

Chapter Referred to in Other Sections

This chapter is referred to in sections 6103, 6207, 6423, 6808, 7328 of this title; title 18 section 2341.

1 Section numbers editorially supplied.