26 USC 5731 - Imposition and rate of tax

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

§ 5731.

Imposition and rate of tax

(a)

General rule

Every person engaged in business as—

(1)

a manufacturer of tobacco products,

(2)

a manufacturer of cigarette papers and tubes, or

(3)

an export warehouse proprietor,

shall pay a tax of $1,000 per year in respect of each premises at which such business is carried on.

(b)

Reduced rates for small proprietors

(1)

In general

(2)

Controlled group rules

(3)

Certain rules to apply

(c)

Penalty for failure to register

(Added Pub. L. 100–203, title X, § 10512(f)(1), Dec. 22, 1987, 101 Stat. 1330–449; amended Pub. L. 109–59, title XI, § 11125(b)(20)(E), Aug. 10, 2005, 119 Stat. 1957.)

cite as: 26 USC 5731