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Internal Revenue Code · 26 U.S.C.

Chapter 52. TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax §§ 5701–5708

    1. § 5701 Rate of tax
    2. § 5702 Definitions
    3. § 5703 Liability for tax and method of payment
    4. § 5704 Exemption from tax
    5. § 5705 Credit, refund, or allowance of tax
    6. § 5706 Drawback of tax
    7. § 5707 Repealed
    8. § 5708 Losses caused by disaster

  2. Subchapter B Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors §§ 5711–5713

    1. § 5711 Bond
    2. § 5712 Application for permit
    3. § 5713 Permit

  3. Subchapter C Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors §§ 5721–5723

    1. § 5721 Inventories
    2. § 5722 Reports
    3. § 5723 Packages, marks, labels, and notices

  4. Subchapter D Occupational Tax §§ 5731–5734

    1. § 5731 Imposition and rate of tax
    2. § 5732 Payment of tax
    3. § 5733 Provisions relating to liability for occupational taxes
    4. § 5734 Application of State laws

  5. Subchapter E Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors § 5741

    1. § 5741 Records to be maintained

  6. Subchapter F General Provisions §§ 5751–5754

    1. § 5751 Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
    2. § 5752 Restrictions relating to marks, labels, notices, and packages
    3. § 5753 Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
    4. § 5754 Restriction on importation of previously exported tobacco products

  7. Subchapter G Penalties and Forfeitures §§ 5761–5763

    1. § 5761 Civil penalties
    2. § 5762 Criminal penalties
    3. § 5763 Forfeitures