26 U.S.C. Chapter 52 — TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
- § 5701— Rate of tax
- § 5702— Definitions
- § 5703— Liability for tax and method of payment
- § 5704— Exemption from tax
- § 5705— Credit, refund, or allowance of tax
- § 5706— Drawback of tax
- § 5708— Losses caused by disaster
- § 5711— Bond
- § 5712— Application for permit
- § 5713— Permit
- § 5721— Inventories
- § 5722— Reports
- § 5723— Packages, marks, labels, and notices
- § 5731— Imposition and rate of tax
- § 5732— Payment of tax
- § 5733— Provisions relating to liability for occupational taxes
- § 5734— Application of State laws
- § 5741— Records to be maintained
- § 5751— Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
- § 5752— Restrictions relating to marks, labels, notices, and packages
- § 5753— Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
- § 5754— Restriction on importation of previously exported tobacco products
- § 5761— Civil penalties
- § 5762— Criminal penalties
- § 5763— Forfeitures