Chapter 52: TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subchapter A: Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
- Section 5701: Rate of tax
- Section 5702: Definitions
- Section 5703: Liability for tax and method of payment
- Section 5704: Exemption from tax
- Section 5705: Credit, refund, or allowance of tax
- Section 5706: Drawback of tax
- [Section 5707: Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150]
- Section 5708: Losses caused by disaster
Subchapter F: General Provisions
- Section 5751: Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
- Section 5752: Restrictions relating to marks, labels, notices, and packages
- Section 5753: Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
- Section 5754: Restriction on importation of previously exported tobacco products