United States Code · Section
§ 5706 — Drawback Of Tax
26 U.S.C. § 5706
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There shall be an allowance of drawback of tax paid on tobacco products and cigarette papers and tubes, when shipped from the United States, in accordance with such regulations and upon the filing of such bond as the Secretary shall prescribe.
Implementing Regulations
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§ 44.228 Landing certificate.27 C.F.R. § 44.228
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§ 44.229 Collateral evidence as to landing.27 C.F.R. § 44.229
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§ 44.230 Proof of loss.27 C.F.R. § 44.230
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§ 44.221 Application of drawback of tax.27 C.F.R. § 44.221
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§ 44.223 Drawback bond.27 C.F.R. § 44.223
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§ 44.231 Extension of time.27 C.F.R. § 44.231
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§ 44.232 Allowance of claim.27 C.F.R. § 44.232
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§ 44.227 Customs procedure.27 C.F.R. § 44.227