26 USC Subtitle E, CHAPTER 52, Subchapter E: 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 E: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 52-TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBESSubchapter E-Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
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Subchapter E-Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors

Sec.
5741.
Records to be maintained.

        

Amendments

1987- Pub. L. 100–203, title X, §10512(f)(1), Dec. 22, 1987, 101 Stat. 1330–449 , redesignated subchapter D as E.

1976- Pub. L. 94–455, title XXI, §2128(d)(1), Oct. 4, 1976, 90 Stat. 1921 , inserted "and Importers" in subchapter heading.

1965- Pub. L. 89–44, title V, §502(b)(7), (8), June 21, 1965, 79 Stat. 151 , struck out former subchapter D, consisting of §§5731 and 5732 relating to operations by dealers in tobacco materials, redesignated subchapter E as D and, in heading for subchapter D, as redesignated, struck out reference to dealers in tobacco materials.

1958- Pub. L. 85–859, title II, §202, Sept. 2, 1958, 72 Stat. 1423 , substituted "Manufacturers of Tobacco Products and Cigarette Papers and Tubes, Export Warehouse proprietors, and" for "Manufacturers of Articles and" in heading of subchapter.