26 USC Chapter 52
TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
October 30, 2020
Subchapter
A
Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
Subchapter
B
Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
Subchapter
C
Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors
Subchapter
D
Occupational Tax
Subchapter
E
Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
Subchapter
F
General Provisions
Subchapter
G
Penalties and Forfeitures