26 USC Subtitle E, CHAPTER 52, Subchapter A: 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 TUBESSubchapter A-Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

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Subchapter A-Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

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Repealed.]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.

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.

Subchapter Referred to in Other Sections

This subchapter is referred to in section 6651 of this title.