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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle E
Chapter 52
Subchapter A [§ 5701 - § 5708] - Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
Subchapter B [§ 5711 - § 5713] - Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
Subchapter C [§ 5721 - § 5723] - Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors
Subchapter D [§ 5731 - § 5734] - Occupational Tax
Subchapter E [§ 5741 - § 5741] - Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
Subchapter F [§ 5751 - § 5754] - General Provisions
Subchapter G [§ 5761 - § 5763] - Penalties and Forfeitures
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