26 U.S. Code Chapter 52, Subchapter A - Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

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There are 2 Updates Pending. Select the tab below to view.
Sec. 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 Repealed.] 5708. Losses caused by disaster.

1965—Pub. L. 89–44, title V, § 501(g), title VIII, § 808(c)(2),June 21, 1965, 79 Stat. 150, 165, struck out item 5707 “Floor stocks refund on cigarettes” and inserted “Credit” before “refund” in item 5705.
1958—Pub. L. 85–859, title II, § 202,Sept. 2, 1958, 72 Stat. 1414, added item 5708.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 5702nt new2012112-141 [Sec.] 100122(b)126 Stat. 915
§ 57022012112-141 [Sec.] 100122(a)126 Stat. 914


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