United States Code · Chapter

Chapter 52 — Tobacco Products And Cigarette Papers And Tubes

26 U.S.C. ch. ch52

• Subchapter A Definitions; Rate And Payment Of Tax; Exemption From Tax; And Refund And Drawback Of Tax
• Subchapter B Qualification Requirements For Manufacturers And Importers Of Tobacco Products And Cigarette Papers And Tubes, And Export Warehouse Proprietors
• Subchapter C Operations By Manufacturers And Importers Of Tobacco Products And Cigarette Papers And Tubes And Export Warehouse Proprietors
• Subchapter D Occupational Tax
• Subchapter E Records Of Manufacturers And Importers Of Tobacco Products And Cigarette Papers And Tubes, And Export Warehouse Proprietors
• Subchapter F General Provisions
• Subchapter G Penalties And Forfeitures