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26 U.S.C. § 5722 26 u.s.c. · tobacco products and cigarette papers an · title 26
26 U.S.C. § 5722
Reports
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-E6C12B
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 C - Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors Sec. 5722 - Reports From the U.S. Government Publishing Office, www.gpo.gov

§5722. Reports

Every manufacturer or importer of tobacco products, processed tobacco, or cigarette papers and tubes, and every export warehouse proprietor, shall make reports containing such information, in such form, at such times, and for such periods as the Secretary shall by regulation prescribe.

(Aug. 16, 1954, ch. 736, 68A Stat. 713; Pub. L. 85–859, title II, §202, Sept. 2, 1958, 72 Stat. 1422; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–33, title IX, §9302(h)(2)(A), Aug. 5, 1997, 111 Stat. 674; Pub. L. 111–3, title VII, §702(a)(2)(B), Feb. 4, 2009, 123 Stat. 108.)

Editorial Notes

Amendments 2009—Pub. L. 111–3 inserted ", processed tobacco," after "tobacco products". 1997—Pub. L. 105–33 inserted "or importer" after "manufacturer". 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary". 1958—Pub. L. 85–859 substituted "manufacturer of tobacco products or cigarette papers and tubes, and every export warehouse proprietor" for "manufacturer of articles".

Statutory Notes and Related Subsidiaries

Effective Date of 2009 Amendment Amendment by Pub. L. 111–3 effective Apr. 1, 2009, see section 702(a)(6) of Pub. L. 111–3, set out as a note under section 5702 of this title. Effective Date of 1997 Amendment Amendment by Pub. L. 105–33 applicable to articles removed, as defined in section 5702(j) of this title, after Dec. 31, 1999, with transition rule, see section 9302(i) of Pub. L. 105–33, set out as a note under section 5701 of this title. 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. § 5722 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).
OakMorel Law
26 U.S.C.
Citation
26 U.S.C. § 5722
Status
● ACTIVE
Chapter
52 — TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-E6C12B
Root-LD Spec
v1.0
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Internal Revenue Code — 26 U.S.C. § 5722