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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
CHAPTER 52—TOBACCO PRODUCTS 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
1 Section numbers editorially supplied.
B. Qualification requirements for manufacturers and importers 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
1997—Pub. L. 105–33, title IX, § 9302(g)(3)(C), (h)(2)(D), Aug. 5, 1997, 111 Stat. 673, 674, amended chapter heading generally, substituting "TOBACCO PRODUCTS" for "CIGARS, CIGARETTES, SMOKELESS TOBACCO, PIPE TOBACCO,", and inserted "and importers" after "manufacturers" in item for subchapter B.
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; title 19 section 1681b.
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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "Chapter 52— Tobacco Products and Cigarette Papers and Tubes," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed March 27, 2025, http://www.originalsources.com/Document.aspx?DocID=5D55VYHAUH3D7DI.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "Chapter 52— Tobacco Products and Cigarette Papers and Tubes." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 27 Mar. 2025. http://www.originalsources.com/Document.aspx?DocID=5D55VYHAUH3D7DI.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", 'Chapter 52— Tobacco Products and Cigarette Papers and Tubes' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 27 March 2025, from http://www.originalsources.com/Document.aspx?DocID=5D55VYHAUH3D7DI.
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