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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 5722

Reports

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. § 5722 — Reports

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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◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
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BS-USC26-SEC-E6C12B
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boisestandard.org
Citation
26 U.S.C. § 5722
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18172de7a3a31116...
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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).
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← 26 U.S.C. § 5721 26 U.S.C. § 5723 →
Ch. 52 — TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
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