26 USC Subtitle E, CHAPTER 52, Subchapter D: 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 D-Occupational Tax

Jump To: Prior Provisions

Subchapter D-Occupational Tax

Sec.

5731.

Imposition and rate of tax.

Prior Provisions

A prior subchapter D, relating to records of manufacturers and importers of tobacco products, etc., was redesignated subchapter E by Pub. L. 100–203, title X, §10512(f)(1), Dec. 22, 1987, 101 Stat. 1330–449 .

Another prior subchapter D, which consisted of sections 5731 and 5732 of this title, was repealed by Pub. L. 89–44, title V, §502(b)(7), June 21, 1965, 79 Stat. 151 , applicable on and after Jan. 1, 1966.

Section 5731, acts Aug. 16, 1954, ch. 736, 68A Stat. 714 ; Sept. 2, 1958, Pub. L. 85–859, title II, §202, 72 Stat. 1423 , restricted the shipment and delivery of tobacco materials to shipment and delivery pursuant to the regulations prescribed by the Secretary or his delegate.

Section 5732, acts Aug. 16, 1954, ch. 736, 68A Stat. 714 ; Sept. 2, 1958, Pub. L. 85–859, title II, §202, 72 Stat. 1423 , required that a dealer in tobacco materials make statement of shipments and delivers or give an inventory upon demand of any internal revenue officer.