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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle E—Alcohol, Tobacco...
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CHAPTER 52—TOBACCO PRODUCTS AND CIGARETTE PAPER...
CHAPTER 52—TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES (§§ 5701 – 5763)
Subchapter A—Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax (§§ 5701 – 5708)
Subchapter B—Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors (§§ 5711 – 5713)
Subchapter C—Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors (§§ 5721 – 5723)
Subchapter D—Occupational Tax (§§ 5731 – 5734)
Subchapter E—Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors (§ 5741)
Subchapter F—General Provisions (§§ 5751 – 5754)
Subchapter G—Penalties and Forfeitures (§§ 5761 – 5763)