26 USC Subtitle E, CHAPTER 52, Subchapter D: Front Matter
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

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-TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBESSubchapter D-Occupational Tax
Jump To: Prior ProvisionsAmendments

Subchapter D-Occupational Tax

Sec.
5731.
Imposition and rate of tax.
5732.
Payment of tax.
5733.
Provisions relating to liability for occupational taxes.
5734.
Application of State laws.

        

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Another prior subchapter D, which consisted of sections 5731 and 5732 of this title, was repealed by Pub.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.

Amendments

2005- Pub. L. 109–59, title XI, §11125(b)(20)(D), Aug. 10, 2005, 119 Stat. 1957 , added items 5732 to 5734.