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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...
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Subchapter A—Definitions; Rate and Payment of T...
Subchapter A—Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax (§§ 5701 – 5708)
§ 5701. Rate of tax
§ 5702. Definitions
§ 5703. Liability for tax and method of payment
§ 5704. Exemption from tax
§ 5705. Credit, refund, or allowance of tax
§ 5706. Drawback of tax
[§ 5707. Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150]
§ 5708. Losses caused by disaster