26-U.S.C.-5706

§5706 – Drawback of Tax

Pathway

Title 26 > Subtitle E > Chapter 52 > Subchapter A > Section 5706

Details

• Reference: Section 5706
• Legend: §5706 – Drawback of Tax
• USCode Year: 2013

Provision Content

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 709; Pub. L. 85–859, title II, §202, Sept. 2, 1958, 72 Stat. 1419; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Amendments

1976—Pub. L. 94–455 struck out or his delegate after Secretary.

1958—Pub. L. 85–859 substituted tobacco products and cigarette papers and tubes for articles.

Effective Date of 1958 Amendment

Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-5681 in the Legal Encyclopedia: Excise Taxes

In this entry about 26-U.S.C.-5681, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.

28-U.S.C.-599B in the Legal Encyclopedia: Tobacco

In this entry about 28-U.S.C.-599B, find legal reference material, bibliographies and premiere content related to tobacco in the American Encyclopedia of Law, presenting a comprehensive view of the United States tobacco-specific issues, written by authorities in the field.

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