Jump to navigation
Tobacco products, and cigarette papers and tubes which have been removed, under this part, may be returned to the factory without internal revenue supervision.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
§ 5702 - Definitions
§ 5703 - Liability for tax and method of payment
§ 5704 - Exemption from tax
§ 5705 - Credit, refund, or allowance of tax
§ 5723 - Packages, marks, labels, and notices
§ 5741 - Records to be maintained
§ 5751 - Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
§ 5762 - Criminal penalties
§ 5763 - Forfeitures
§ 6313 - Fractional parts of a cent
§ 7212 - Attempts to interfere with administration of internal revenue laws
§ 7342 - Penalty for refusal to permit entry or examination
§ 7606 - Entry of premises for examination of taxable objects
§ 7805 - Rules and regulations
§ 3504 - Authority and functions of Director