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

Sec. 5701. Rate of tax

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Sec. 5702. Definitions

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Sec. 5703. Liability for tax and method of payment

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Sec. 5704. Exemption from tax

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Sec. 5705. Credit, refund, or allowance of tax

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Sec. 5706. Drawback of tax

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[Sec. 5707. Repealed. Pub. L. 89-44, title V, Sec. 501(g), June 21, 1965, 79 Stat. 150]

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Sec. 5708. Losses caused by disaster

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Subchapter B--Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors

Sec. 5711. Bond

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Sec. 5712. Application for permit

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Sec. 5713. Permit

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Subchapter C--Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors

Sec. 5721. Inventories

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Sec. 5722. Reports

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Sec. 5723. Packages, marks, labels, and notices

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Subchapter D--Occupational Tax

Sec. 5731. Imposition and rate of tax

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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

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Subchapter F--General Provisions

Sec. 5751. Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal

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Sec. 5752. Restrictions relating to marks, labels, notices, and packages

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Sec. 5753. Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes

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Sec. 5754. Restriction on importation of previously exported tobacco products

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Subchapter G--Penalties and Forfeitures

Sec. 5761. Civil penalties

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Sec. 5762. Criminal penalties

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Sec. 5763. Forfeitures

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