26 USC 5704 - Exemption from tax

U.S Code last checked for updates: Nov 22, 2024

§ 5704.

Exemption from tax

(a)

Tobacco products furnished for employee use or experimental purposes

(b)

Tobacco products and cigarette papers and tubes transferred or removed in bond from domestic factories and export warehouses

(c)

Tobacco products and cigarette papers and tubes released in bond from customs custody

(d)

Tobacco products and cigarette papers and tubes exported and returned

(Aug. 16, 1954, ch. 736, 68A Stat. 708; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1418; Pub. L. 88–342, § 1(b), June 30, 1964, 78 Stat. 234; Pub. L. 89–44, title V, § 502(b)(4), June 21, 1965, 79 Stat. 151; Pub. L. 94–455, title XIX, §§ 1905(a)(26), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1821, 1834; Pub. L. 99–509, title VIII, § 8011(a)(2), Oct. 21, 1986, 100 Stat. 1952; Pub. L. 101–239, title VII, § 7508(a), Dec. 19, 1989, 103 Stat. 2370; Pub. L. 105–33, title IX, § 9302(h)(1)(A), Aug. 5, 1997, 111 Stat. 673; Pub. L. 106–476, title IV, § 4002(b), Nov. 9, 2000, 114 Stat. 2177.)

cite as: 26 USC 5704