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► 26 U.S.C. § 5706 26 u.s.c. · tobacco products and cigarette papers an · title 26
26 U.S.C. § 5706
Drawback of tax
Title 26 USC
● ACTIVE
Ch. 52
Jurisdiction Federal — United States
Chapter TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-E48052
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 52 - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Subchapter A - Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax Sec. 5706 - Drawback of tax From the U.S. Government Publishing Office, www.gpo.gov

§5706. Drawback of tax

There shall be an allowance of drawback of tax paid on tobacco products and cigarette papers and tubes, when shipped from the United States, in accordance with such regulations and upon the filing of such bond as the Secretary shall prescribe.

(Aug. 16, 1954, ch. 736, 68A Stat. 709; Pub. L. 85–859, title II, §202, Sept. 2, 1958, 72 Stat. 1419; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary". 1958—Pub. L. 85–859 substituted "tobacco products and cigarette papers and tubes" for "articles".

Statutory Notes and Related Subsidiaries

Effective Date of 1958 Amendment Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 5706 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 5705 26 U.S.C. § 5707 →
Chapter 52 — TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
26 U.S.C. § 570126 U.S.C. § 570226 U.S.C. § 570326 U.S.C. § 570426 U.S.C. § 570526 U.S.C. § 570626 U.S.C. § 570726 U.S.C. § 570826 U.S.C. § 571126 U.S.C. § 571226 U.S.C. § 571326 U.S.C. § 572126 U.S.C. § 572226 U.S.C. § 572326 U.S.C. § 573126 U.S.C. § 573226 U.S.C. § 573326 U.S.C. § 573426 U.S.C. § 574126 U.S.C. § 575126 U.S.C. § 575226 U.S.C. § 575326 U.S.C. § 575426 U.S.C. § 5761
26 U.S.C. — public domain ← All Legislation
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26 U.S.C.
Citation
26 U.S.C. § 5706
Status
● ACTIVE
Chapter
52 — TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-E48052
Root-LD Spec
v1.0
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Internal Revenue Code — 26 U.S.C. § 5706