26 U.S. Code Chapter 52 - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

Subchapter Sec. [1] A. Definitions; rate and payment of tax; exemption from tax; and refund and drawback of tax 5701    Section numbers editorially supplied. B. Qualification requirements for manufacturers and importers of tobacco products and cigarette papers and tubes, and export warehouse proprietors 5711 C. Operations by manufacturers and importers of tobacco products and cigarette papers and tubes and export warehouse proprietors 5721 D. Occupational tax 5731 E. Records of manufacturers and importers of tobacco products and cigarette papers and tubes, and export warehouse proprietors 5741 F. General provisions 5751 G. Penalties and forfeitures 5761
Amendments

1997—Pub. L. 105–33, title IX, § 9302(g)(3)(C), (h)(2)(D),Aug. 5, 1997, 111 Stat. 673, 674, amended chapter heading generally, substituting “TOBACCO PRODUCTS” for “CIGARS, CIGARETTES, SMOKELESS TOBACCO, PIPE TOBACCO,”, and inserted “and importers” after “manufacturers” in item for subchapter B.
1988—Pub. L. 100–647, title V, § 5061(c)(3),Nov. 10, 1988, 102 Stat. 3680, inserted “PIPE TOBACCO,” after “SMOKELESS TOBACCO,” in chapter heading.
1987—Pub. L. 100–203, title X, § 10512(f)(2),Dec. 22, 1987, 101 Stat. 1330–449, added item for subchapter D and redesignated items for former subchapters D, E, and F as E, F, and G, respectively.
1986—Pub. L. 99–272, title XIII, § 13202(b)(1),Apr. 7, 1986, 100 Stat. 311, inserted “SMOKELESS TOBACCO,” after “CIGARETTES,” in chapter heading.
1976—Pub. L. 94–455, title XXI, § 2128(d)(2),Oct. 4, 1976, 90 Stat. 1921, substituted “manufacturers and importers” for “manufacturers” in item for subchapter D.
1965—Pub. L. 89–44, title V, § 502(b)(1), (2),June 21, 1965, 79 Stat. 150, struck out “TOBACCO,” from chapter heading, reference to dealers in tobacco materials from heading of subchapter B, heading of subchapter D and redesignated subchapters E, F and G as D, E and F respectively, and struck out in heading of subchapter D (as redesignated) a reference to dealers in tobacco materials.
1958—Pub. L. 85–859, title II, § 202,Sept. 2, 1958, 72 Stat. 1414, substituted “manufacturers of tobacco products and cigarette papers and tubes, export warehouse proprietors, and” for “manufacturers of articles and” in heading of subchapters B and E, “manufacturers and importers of tobacco products and cigarette papers and tubes and export warehouse proprietors” for “manufacturers of articles” in heading of subchapter C, and “Penalties and forfeitures” for “Fines, penalties and forfeitures” in heading of subchapter G.


Footnotes
[1]  Section numbers editorially supplied.

 

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