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TITLE 26 > Subtitle E > CHAPTER 52

CHAPTER 52—TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

  • 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

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