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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 5706

Drawback of tax

Ch. 52 — TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 52
Statutory Text

26 U.S.C. § 5706 — Drawback of tax

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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Citation
26 U.S.C. § 5706
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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 →
Ch. 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. § 576126 U.S.C. § 576226 U.S.C. § 5763
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